Pub Date : 2026-10-01DOI: 10.1016/j.frl.2026.110933
Filip Hampl,Radim Procházka
{"title":"Bank Portfolio Responses to the Spanish Windfall Tax","authors":"Filip Hampl,Radim Procházka","doi":"10.1016/j.frl.2026.110933","DOIUrl":"https://doi.org/10.1016/j.frl.2026.110933","url":null,"abstract":"","PeriodicalId":12167,"journal":{"name":"Finance Research Letters","volume":"15 1","pages":"110933"},"PeriodicalIF":10.4,"publicationDate":"2026-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-10-01DOI: 10.1016/j.frl.2026.110951
Zeshi Yang,Jiahao Guo
{"title":"Building Export Resilience via Standards Harmonization: The Role of Regional Financial Development","authors":"Zeshi Yang,Jiahao Guo","doi":"10.1016/j.frl.2026.110951","DOIUrl":"https://doi.org/10.1016/j.frl.2026.110951","url":null,"abstract":"","PeriodicalId":12167,"journal":{"name":"Finance Research Letters","volume":"25 1","pages":"110951"},"PeriodicalIF":10.4,"publicationDate":"2026-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210543","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-10-01DOI: 10.1016/j.frl.2026.110938
Maryam Najmi
{"title":"Green Conscience or Green Strain? Biodiversity Risk and Corporate Tax Avoidance","authors":"Maryam Najmi","doi":"10.1016/j.frl.2026.110938","DOIUrl":"https://doi.org/10.1016/j.frl.2026.110938","url":null,"abstract":"","PeriodicalId":12167,"journal":{"name":"Finance Research Letters","volume":"40 1","pages":"110938"},"PeriodicalIF":10.4,"publicationDate":"2026-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-10-01DOI: 10.1016/j.frl.2026.110930
Wilson Kang,Jing Wang
{"title":"Asymmetric Effects of Policy Uncertainty on Aggregate Earnings","authors":"Wilson Kang,Jing Wang","doi":"10.1016/j.frl.2026.110930","DOIUrl":"https://doi.org/10.1016/j.frl.2026.110930","url":null,"abstract":"","PeriodicalId":12167,"journal":{"name":"Finance Research Letters","volume":"235 1","pages":"110930"},"PeriodicalIF":10.4,"publicationDate":"2026-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-10-01DOI: 10.1016/j.frl.2026.110949
Nader Naifar
{"title":"Cybersecurity and AI–Fintech Connectedness: Grouped Contemporaneous and Lagged Evidence in Digital Finance","authors":"Nader Naifar","doi":"10.1016/j.frl.2026.110949","DOIUrl":"https://doi.org/10.1016/j.frl.2026.110949","url":null,"abstract":"","PeriodicalId":12167,"journal":{"name":"Finance Research Letters","volume":"31 1","pages":"110949"},"PeriodicalIF":10.4,"publicationDate":"2026-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149210547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}