Tax aggressiveness and business risk: how does firm performance affect their relationship?
The final study sample comprises 215 non-financial companies listed on B3 with 1,267 observations from 2010 to 2023.
Academic research
Research index · 685 documents · Website
Integrating Blockchain with AI: A Data-Driven Model for Secure, Scalable Decentralized Finance (DeFi) Systems
The research conducted a systematic review following the PRISMA framework starting with an initial pool of 322 articles on blockchain and AI convergence.
Assessing How Far Remittances Improve Household Welfare in Zanzibar: The Case of Wete and Chake-Chake Districts in Pemba
Globally, remittances grew by 10% to US$689 billion, with nearly three-quarters flowing to developing countries.
Common Policy Communication and Sovereign Yield Curves
Between 2014-2019 and 2020-2025, two-year yield commonality rose from 45.2% to 56.4%, while ten-minus-two-year slope commonality declined from 66.7% to 56.4%.
Front-End Rates and Long-End Relative Value in the U.S. Treasury Curve
A lagged reference gap lowers twenty-observation official-curve forecast mean squared error (MSE) by 3.48 percent.
Role of Electronic Tax Invoice Management Systems in Enhancing Tax Compliance Among Small and Medium Enterprises in Nairobi City County, Kenya
Data gathered from 215 valid questionnaires administered to SME respondents were analyzed to assess tax compliance determinants in Nairobi City County.
Blockchain Beyond Borders: Rethinking Tanzania's Legal and Regulatory Framework for the Digital Age
In 2019, the Bank of Tanzania issued a public notice cautioning against the use, marketing, and trading of cryptocurrencies, declaring the Tanzanian Shilling as the sole legal tender.
Digital Financial Services and the Future of Banking: A Comparative Analysis of Online Banking, Mobile Payments and Virtual Wallets
UPI transaction volume grew continuously over five years from 2,233 crore transactions in FY2020-21 to 18,585 crore transactions in FY2024-25.
Transforming Finance: A Comparative Analysis of the Evolution, Financial Inclusion, and Future Prospects of FinTech Startups in India and Worldwide
India records over 40 billion UPI transactions annually, positioning it as a leader in fintech adoption.
Digital Transformation and Banking Profitability: The Mediating Role of Operational Efficiency
The study analyzes a panel of 31 commercial banks listed on the Indonesia Stock Exchange (IDX) across 155 observations from 2020 to 2024.
Phantom Payrolls and the 56,000 JPY Bull-Trap Singularity: How Headline Labor Surprises Accelerate AI CapEx Deflation, Yen Carry Unwind to 120 JPY, and QFS-zkVM Margin-Call Interlocks
Headline employment upside surprises create a Phantom Payroll Divergence, where overall job additions hide structural contractions in high-wage white-collar technology payrolls [p.3].
Strong Customer Authentication: Legal Regulation and Implementation Issues
The Management Board of the Central Bank of the Republic of Azerbaijan approved the Strong Customer Authentication (SCA) Rule on 13 March 2024 under Decision No. 12/2, applying to payment transactions from January 2026.
A Study on the Role of India Post Payments Bank in Promoting Financial Inclusion in Rural India
During FY 2024–25, IPPB operated more than 1.64 lakh banking access points and 649 banking outlets across the country.
Assessment of Technological and Managerial Readiness for Economic Subsidies: A Case Study of Five Startups in Manaus
The study evaluated 5 technology-based startups in Manaus to measure their technological and managerial readiness to access non-reimbursable public grants under the Nova Indústria Brasil (NIB) policy for 2024 to 2026.
Fintech Revolution: How Digitalization Changes the Way We Invest and Save
The national FinTech ecosystem reached 1,200 companies with daily transactions of USD 890 million or around Rp 14 trillion, growing 62% year-on-year per May 2025.
Comprehensive Industry Analysis of the Capital Market Industry: Trends, Opportunities and Challenges
An analysis of 150,165 equity and bond issuances across 65 countries between 1990 and 2016 demonstrates that firm growth is supported by accessing capital markets.
Consumer Behaviour on Financial Technology Adaptation: A Study on Increasing India's GDP
Every 1% increase in gross digital transaction value (GDV) makes a positive contribution of about 0.14% to India's real GDP growth rate.
The Development of Fintech in Poland as a Factor of International Competitiveness
Poland's fintech ecosystem includes over 400 active companies employing over 22,000 people.
Communication and Information Technologies in the Corporate Governance System of Ukrainian Banking Institutions
The paper presents a structural-functional model featuring 3 levels of information and communication support for corporate governance in banks.
From Ledgers to Algorithms: Mapping Fintech's Impact on Finance and Accounting Through Bibliometric Analysis (1989–2025)
A total of 3,691 documents indexed in the Web of Science database between 1989 and 2025 were analyzed to evaluate academic output in FinTech.
The Insurance Sector as an Instrument for Climate Risk Mitigation in Brazil
Extreme weather events like heatwaves occur three times more frequently globally than during the pre-industrial era.
The Rationality of Distrust: Institutional Credibility and the Property Insurance Gap in Bangladesh
Residential property insurance penetration in Bangladesh stands at a low 0.33% of nominal GDP.
Fraud-Preserving Dual-Horizon Temporal Heterogeneous Graph Contrastive Learning for Credit Card Fraud Detection
On a 30,000-event synthetic stream with a 2.40% overall fraud rate, the proposed dual-horizon FPAA model achieves an average precision of 0.427 ± 0.038 across three training seeds.
Bangladesh Development Update: Strengthening Domestic Resource Mobilization
Real GDP growth in Bangladesh slowed significantly to 5.8 percent in FY23 from 7.1 percent in FY22, weighed down by weak private consumption and investment.
Digital Transformation of Banking in Improving Efficiency: A Study on Indonesian Digital Banks
The study analyzes secondary financial data from 5 Indonesian digital banks across the 2018–2025 period using a panel ARDL model.
A Study on Impact of Technology in the Banking Industry on Customer Services at Cochin
This study evaluates the impact of banking industry technology on customer services in Cochin using a sample size of 142 respondents.
Neobanks in India: A Conceptual Overview
Neobanking as a concept first emerged in the UK in 2013 and in Germany in 2015.
Under the Shadow of the Grey List: The Adequacy and Effectiveness of South African Beneficial Ownership Transparency
South Africa was removed from the Financial Action Task Force list of jurisdictions under increased monitoring on 24 October 2025 following statutory reforms.
Artificial Intelligence in the Financial Sector of the Global Economy: Implementation Directions and Financial Stability Risks
According to international surveys by the Bank for International Settlements, about 70% of financial sector companies use AI for cash flow forecasting and risk assessment.
Beyond Adoption: Trust and Promotion in Explaining Sustained QRIS Usage Among Micro-Enterprises
Data were collected from 200 micro culinary enterprises in Indonesia that actively use QRIS in daily transactions.