Vol. No. 15, Issue No. 10, October 2025
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New Books

Ebook: FN433
Financial Management Essentials You Always Wanted
By Kalpesh Ashar

Ebook: FN434
Preparing for the Next Financial Crisis
By Olivier de Bandt, Francoise Drumetz, and Christian

Ebook: FN435
Corporate Financial Distress : Restructuring and T
By Alberto Tron
Click Here to learn about the Recent Books added to our collection on different topics of Management.


Articles
Analysis of the risk contagion and feedback effects between the banking sector and industry sectors.
By Cao, Xiangdi;Zhang, Chao
Applied Economics. Sep2025, p1-17. 17p. 9 Illustrations.


Abstract :This study develops a model to analyse risk contagion and feedback effects between the banking sector and industry sectors. To quantify the systemic impact of exogenous shocks, a set of systemic risk metrics is introduced. The results, derived from a case study using data from China’s banking and industry sectors, indicate that neglecting the bidirectional and dynamic contagion between banks and industries may lead to an underestimation of systemic risks triggered by exogenous shocks. Moreover, exogenous shocks to banks propagate to industry sectors primarily through lending relationships, with the contagion extent and pattern varying according to the type of bank affected. Additionally, preventing large banks and core industries from such shocks is crucial for maintaining macroeconomic stability. These findings highlight the importance of coordinated cross-sectoral risk monitoring and provide policy-relevant insights for improving the resilience of the financial and real sectors.
Earnings Management and Investor Protection During a Banking Crisis: The Role of the "Spare Tire" Effect.
By Imperatore, Claudia;Trombetta, Marco
Journal of Accounting, Auditing & Finance. Apr2025, Vol. 40 Issue 2, p639-668. 30p.


Abstract :This article analyzes the association between earnings management and investor protection during banking crises. Using a sample of firms from 16 European countries for the period 2006–2018, we show that, as banking conditions worsen, firms are more likely to manage earnings upward in countries with a stronger institutional environment, where alternative sources of financing are better available and more accessible. Moreover, we show that this strategy is successful because these firms are able to raise relatively more equity financing.
The Impact of Accounting Digital Transformation on Financial Transparency: Mediating Role of Good Governance
By Abdalla, Alassuli; Thuneibat Nawaf Samah; Eltweri Ahmed; Al-Hajaya Krayyem; Alghraibeh Khaled
Journal of Risk and Financial Management; Basel Vol. 18, Iss. 5, (2025): 272. DOI:10.3390/jrfm18050272


Abstract :Accounting digital transformation in today’s fast-digitizing banking environment is becoming an imperative force driving transparency and governance in the banking industry. This study explores the effect of accounting digital transformation on transparency in finance, with emphasis on the mediating effect of good governance in Jordan’s commercial banking. Based on survey data from 386 bank experts, the study utilizes Structural Equation Modelling (SEM) to analyze the relationships among organizational, technical, and human dimensions of digital transformation, governance, as well as financial transparency. The findings show that all three dimensions have positive impacts on transparency in finance, and good governance partially mediates these relationships. These insights provide policy makers and practising managers with actionable advice to enhance financial reporting through governance and digitization.
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News
Understanding India’s housing finance market
By Business Line; 30th september 2025
The evolving landscape of retail credit finance in India: Navigating growth, risk, and AI innovation
By ET Edge; 30th September 2025

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