The academic journal Banking and Finance is dedicated to publishing cutting-edge research in finance, banking, accounting, taxation, and related economic disciplines. The journal maintains rigorous peer-review standards to ensure the quality, reliability, and academic integrity of all published work. Authors are fully responsible for the content, findings, and opinions expressed in their articles, and the editorial board does not guarantee the accuracy of the information provided. Aimed at the international academic community, the journal serves to advance research, promote scholarly discussion, and facilitate the exchange of professional knowledge in the fields of banking and finance.