Vol. 31 No. 61 (2026): January - June

View Vol. 31 No. 61 (2026): January - June

Published: 2026-05-01

Editorial

Editorial: 61st issue of the Journal of Economics, Finance and Administrative Science

Luis Chavez-Bedoya Mercado

2-5
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Artículos

Behavioral discount rates for entrepreneurs: the effect of overconfidence

Samuel Arturo Mongrut, Nidia Juárez, Vivian Cruz

6-18
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How do credit unions adjust their capital ratios? Evidence from Brazil

Flávia Zancan, Marcelo Botelho da Costa Moraes

19-34
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Lending rate sensitivity to monetary policy: a bank level empirical analysis

Luis Bendezu, Gabriel Rodriguez

35-55
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Depreciation and services trade: the evidence from Japan

B.R. Neeraj, Ivan D. Trofimov

56-73
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The role of green finance and innovation in advancing environmental sustainability in South America

Md. Sazib Miyan, Calvin W. H. Cheong, Arshian Sharif, Sahar Afshan

74-92
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Numerical methods to value an option including risk aversion with a constant relative risk aversion function

Julian A. Pareja-Vasseur, Freddy H. Marin-Sanchez, Diego Manzur

93-123
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Innovation, green management and SME performance: evidence from Latin American manufacturing firms

Evelyn Núñez, Juan Carlos Leiva, Ronald Mora-Esquivel

124-146
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The role of agency costs and shareholder protection in family firms’ cash-holding decisions

Serhat Yaman, M. Belén Lozano

147-165
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Return reversal of Latin American industries

Luis Berggrun, Emilio Cardona, Edmundo Lizarzaburu

166-179
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Sustainable goals, unsustainable debt? An empirical analysis of the sustainable development goals and government financial sustainability

Ana-María Ríos, Nicola Raimo, Bernardino Benito, María-Dolores Guillamón, Filippo Vitolla

180-202
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