This study investigates the underlying factors contributing to the International Financial Reporting Standards (IFRS) adoption in Nigeria. The diversity of responses to IFRS adoption is a phenomenon that requires empirical ...

The performance of Socially Responsible Investments (SRI) funds is one of the hottest debate in SRI research. As the process of constructing SRI funds employs many non-financial criteria, the performance of SRI might be ...

Thailand has been developing its economy based on national and social-development plans over the last six decades. These plans focus on economic growth by supporting the manufacturing industry in order to export products ...

Income inequality is a major problem in Thailand. A key determinant of income inequality in Thailand is the lack of financial access to financial institutions for low-income families. Microfinance institutions (MFIs) play ...

Asynchronous trading hours between the markets of Exchange-Traded Funds (ETFs) and their benchmarks not only make it difficult to apply a full replication strategy but also make the creation/redemption process ineffective ...