Financial Metrics in Business

Aims

Financial Metrics in Business (FMB) (Previous eISSN: 2717-5340) is an open-access, peer-reviewed international journal dedicated to advancing the understanding and application of financial metrics in the global business landscape. The journal serves as a platform for scholars, practitioners, and policymakers to share innovative research, insights, and best practices that bridge the gap between theory and practice in financial measurement and analysis. FMB is committed to fostering a rigorous and collaborative academic environment. By promoting open access, we aim to ensure that our content reaches a global audience, facilitating knowledge exchange and practical applications that drive financial innovation and decision-making in business.

FMB welcomes high-quality, original research articles, reviews, and case studies that explore the development, implementation, and impact of financial metrics across various domains, including but not limited to corporate finance, investment analysis, risk management, financial reporting, sustainability accounting, and performance evaluation. We encourage interdisciplinary approaches that integrate financial metrics with emerging technologies, behavioral finance, and global economic trends.

Scope

1. Corporate Finance Metrics
• Capital structure, cost of capital, and valuation techniques;
• Financial health indicators, such as liquidity, solvency, and profitability ratios;
• Metrics for mergers, acquisitions, and corporate restructuring.

2. Investment and Portfolio Analysis
• Performance metrics for stocks, bonds, and alternative investments;
• Risk-adjusted return measures (e.g., Sharpe ratio, Sortino ratio);
• Metrics for ESG (Environmental, Social, and Governance) investing.

3. Risk Management and Financial Stability
• Quantitative and qualitative metrics for assessing financial risks;
• Stress testing and scenario analysis frameworks;
• Metrics for systemic risk and regulatory compliance.

4. Financial Reporting and Analysis
• Accounting metrics for revenue recognition, asset valuation, and liability measurement;
• KPIs (Key Performance Indicators) for financial transparency and accountability;
• Metrics for integrated reporting and sustainability accounting.

5. Emerging Trends and Technologies
• Financial metrics in the context of blockchain, AI, and big data analytics;
• Metrics for evaluating fintech innovations and digital transformation;
• Implications of cryptocurrencies and decentralized finance (DeFi) on traditional metrics.

6. Global and Cross-Cultural Perspectives
• Comparative analysis of financial metrics across different markets and regions;
• Metrics for assessing global economic trends and cross-border transactions;
• Cultural and regulatory influences on financial measurement practices.