Published Issues
Browse our collection of peer-reviewed, published manuscripts.
Bringing Operating Leases onto the Balance Sheet: How IFRS 16 and U.S. GAAP Changed Reported Leverage in Lease-Intensive Industries
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Businesses were able to retain the majority of their operating leases—rent contracts—off the balance sheet until 2019. This was altered by IFRS 16 and its U.S. GAAP equivalent, which mandated that businesses record future lease payments as a liabilit...
Artificial Intelligence in Capital Allocation: Enhancing Investment Decision-Making, Portfolio Optimization, and Risk Mitigation
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Modern institutional investment management faces profound structural challenges driven by heightened market volatility, non-linear asset cross-correlations, and an unprecedented flood of unstructured alternative datasets requiring real-time interpret...
Do Stocks Protect Against Inflation? Evidence from S&P 500 Returns and U.S. Inflation, 1983–2025
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This study examines whether U.S. stock returns move with inflation, a question at the heart of the Fisher hypothesis and of the common belief that equities protect purchasing power. Using 43 annual observations from 1983 to 2025, I relate S&P 500 tot...
AI-Powered Continuous Financial Reporting: Integrating Machine Learning Anomaly Detection with Blockchain-Immutable Audit Trails
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This study looks at whether combining machine learning-based anomaly detection with a permissioned blockchain ledger can make financial reporting faster, more accurate, better at catching fraud, and more efficient than the traditional manual approach...
Can AI and Blockchain Make Financial Reporting Better? A Three-Month Test at an Online Store
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I wanted to know if using AI to spot weird transactions plus a private blockchain could make financial reporting faster, more accurate, better at catching fraud, and cheaper than doing it all by hand. I ran a test at a mid-sized online store for thre...
Global Inflation in 2026: Regional Divergence, Global Shocks, and Monetary Policy Challenges
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This research studies the state of global inflation in 2026 using the international monetary fund (IMF) of June 2026 consumer-price aggregates, IMF July 2026 World Economic Outlook projections, and OECD September 2026 projections, the study applies d...
Profitability or Financial Leverage? A Comparative DuPont Analysis of Apple and Microsoft, 2020-2024
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This study compares the financial performance of Apple Inc. and Microsoft Corporation over fiscal years 2020-2024 using the three-step DuPont framework. The analysis separates return on equity (ROE) into net profit margin, asset turnover, and the equ...
The Impact of Exchange Rate Volatility on International Trade Performance in Emerging Economies: Evidence from Brazil, India, Turkey, Indonesia, and Malaysia
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This study examines the impact of exchange rate volatility on international trade performance in five emerging economies: Brazil, India, Turkey, Indonesia, and Malaysia. Exchange rates play a critical role in international finance because they influe...
Generative AI and Smart Contract Automation in Credit Risk Assessment: Streamlining Commercial Loan Underwriting, Mitigating Default Exposure, and Enhancing Capital Allocation
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Through this study, I examine how integrating Generative Artificial Intelligence (GenAI), Natural Language Processing (NLP) automation, and smart contracts deployed on permissioned distributed ledgers can transform commercial credit risk assessment a...
Bitcoin and Gold as Alternative Investment Assets: Returns, Volatility, and Portfolio Diversification Benefits
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Through this study, I examine how Bitcoin and spot gold compare as alternative investment assets within modern financial portfolios. Traditional asset allocation relies heavily on equities and fixed-income securities, but macroeconomic instability, i...