Accounting & Finance
Browse by
Recent Submissions
-
The Impact of Board Gender Diversity and Foreign Institutional Investors on the Corporate Social Responsibility (CSR) Engagement of Chinese Listed Companies
(Multidisciplinary Digital Publishing Institute}, 2019)The main purpose of this research is to examine the impact of board gender diversity and foreign institutional investors on the corporate social responsibility engagement of Chinese listed companies by considering a sample ... -
Financial disclosure practices among Malaysian local authorities: a case study
(Emerald, 2018)Purpose The purpose of this paper is to understand and explain the financial disclosure processes among Malaysian local authorities (MLAs). Design/methodology/approach Employing semi-structured interviews, data were ... -
Does corporate social responsibility mediate the relation between boardroom gender diversity and firm performance of Chinese listed companies?
(Multidisciplinary Digital Publishing Institute, 2018)Although the relationship between board gender diversity and a firm’s financial performance has been investigated before, the current study provides a valuable contribution by exploring the complex phenomenon of the mediating ... -
What drives consumer choice of Islamic banking services in the United Arab Emirates?
(Emerald, 2017)Purpose Islamic banking (IB) has witnessed remarkable growth in the past decade. The purpose of this study is to explore some factors that are influencing the choice of Islamic banking and finance (IBF) products and ... -
Anti-money laundering disclosures and banks' performance
(Emerald Group Publishing Limited, 2018)Purpose The purpose of this paper is to explore the extent of anti-Money laundering (AML) disclosures in the annual reports and websites by differentiating between UAE Islamic and conventional banks, and examine the effect ... -
What drives consumer choice of Islamic banking services in the United Arab Emirates?
(Emerald Publishing Limited, 2018)Purpose Islamic banking (IB) has witnessed remarkable growth in the past decade. The purpose of this study is to explore some factors that are influencing the choice of Islamic banking and finance (IBF) products and ... -
Social institutions, corporate governance and firm-performance in the MENA region
(Elsevier, 2019-04)The purpose of this paper is to examine the impact of social institutions, firm-specific corporate governance and ownership characteristics on firm performance in the MENA countries. The analysis uses a unique set of ... -
Using a template to improve the accuracy and efficiency of the Jebsen–Taylor Hand Function Test: A comparative study
(Sage Publication, 2014)Introduction: The Jebsen–Taylor Hand Function Test is a standardised assessment that relies upon precise test administration through the placement of a number of small items in each subset. This set up has been criticised ... -
Do benchmark African equity indices exhibit the stylized facts?
(Elsevier, 2010)This paper investigates if benchmark African equity indices exhibit the stylized facts reported for financial time series returns. The returns distributions of the Africa All-Share, Large, Medium and Small Company Indices ... -
A Temporal Analysis of Non-Executive Director Appointments to FTSE 350 Firms: 1990-2000
(Emerald, 2019-02)Purpose – While existing UK studies conduct a cross‐sectional analysis, this paper seeks to argue that the ratio of Executive Directors to non‐executive director (NED) on the boards of UK firms, coupled with a gradual ... -
Directors’ Share Dealings and Company Financial Performance
(Springer, 2002)This paper examines the response of security prices to the share dealings by directors of small capitalised firms in the United Kingdom and tests as to whether the share dealings contain information with regard to the ... -
What Determines the Dividend Payout Ratio for Jordanian Industrial Firms?
(Sage Publication, 2012)here is a plethora of empirical evidence testing theories which have been proposed to explain dividend policies and assessments of managerial opinions for firms listed on developed markets’ stock exchanges. In contrast, ... -
Valuation Implications of Pharmaceutical Companies’ R&D Regulatory Approval Notifications
(Elsevier, 2013)This paper examines shareholder wealth effects surrounding applications to, and approvals by, the United States Food and Drug Administration (FDA) for firms listed on the New York (NYSE) and London (LSE) stock exchanges. ... -
Contemporary Issues in Financial Institutions and Markets
(Routledge, 2016-04)This book showcases recent academic work on contemporary issues in financial institutions and markets. It covers a broad range of topics, highlighting the diverse nature of academic research in banking and finance. As a ... -
Are all regulatory compliant independent directors the same? An analysis of Taiwanese board appointments’
(Elsevier, 2018)Globally many regulators adopted a rules-based approach to independent director appointments stipulating ‘independence’ criteria. This paper investigates whether partitioning a regulatory compliant sample of independent ... -
Agency and Corporate Governance
(Springer, 2012) -
Bonuses and the Recent Financial Crisis.
(Springer, 2012) -
Can Trend Followers Survive in the Long-Run% Insights from Agent-Based Modeling
(Springer, 2008)his chapter uses a simple stochastic market fraction (MF) asset pricing model to investigate market dominance, profitability, and how traders adopting fundamental analysis or trend following strategies can survive under ... -
Evolution of Corporate Governance Reports in the UK and Ireland.
(Springer, 2013)The 1992 United Nations Conference on Environment and Development (UNCED), also known as the Rio Conference, aimed to develop strategies and measures to halt and reverse the effects of environmental degradation in the ... -
Monetary Policy and the Distribution of Income: Evidence for the United States and theUnited Kingdom
(Taylor & Francis, Ltd., 2001)Looks at the issues surrounding the effects of monetary policy on changes in the income shares of industrial capital, financial capital and labor in the United States and Great Britain. Development of a post-Keynesian--Kaleckian ... -
Did Long-Memory of Liquidity Signal the European Sovereign Debt Crisis?
(Springer, 2018-04)his paper analyses high frequency MTS data to comprehensively evaluate the liquidity of the European sovereign bond markets before and during the European sovereign debt crisis for eleven countries. The Hill index, Generalized ... -
Developing a Framework for Enhancing Knowledge-sharing in the United Arab Emirates Banking Sector
(2017-08)This paper audits knowledge-sharing research and explores knowledge sharing in the UAE and the banking sector in particular. This research paper is based on a literature review of knowledge sharing and two main theories ... -
A service-oriented architecture for financial business processes
(Springer, 2006-10-05)Recent years have witnessed a tremendous growth in information and communication technologies that facilitate the design and implementation of complex inter-enterprise business processes. One of the major innovations is ... -
A New Network Flow Model for Determining the Assortment of Roll Types in Packaging Industry
(IEEE, 2010-10)This paper reports work motivated by a real world assortment problem in packaging industry. A novel network flow model has been developed to solve the problem of selecting the optimal set of roll types for use in production. ... -
Market orientation in Islamic banks – a qualitative approach
(Emerald Group Publishing Limited 2014, 2014)Purpose – The purpose of this paper is to explore the nature of market orientation that exists in the Islamic financial institutions. The study further aims at identifying the antecedents and consequences of such market ... -
Lean Construction Conformance among Construction Contractors in Turkey
(American Society of Civil Engineers, 2012)Lean construction is the term that corresponds to the reflection of the production system developed at the Toyota Corporation (automotive industry) on the construction industry. Turkish contractors constitute a large portion ... -
An exploratory analysis of management accounting practices in the Arab Gulf Cooperative countries
(Emerald Group Publishing Limited, 2013)Purpose – The aim of this research project is to examine the adoption rate of management accounting tools by businesses in the Gulf Co‐operative Council (GCC) countries and attempts to determine if significant variances ... -
Stock Price Volatility and Dividend Policy in Jordanian Firms
(SSRN, 2015)This paper examines the relationship between stock prices and dividend policy. To test the relationship, it uses multiple least square regressions for its analysis. The model developed for this research evaluates the ... -
Corruption and Economic Growth in GCC Countries
(SSRN, 2015-10-18)The results of the study suggested that corruption and GDP growth are not significantly associated, or, in the case of the GCC countries, might be positive associated, thus contradicting some earlier findings about the ... -
Is China’s Role As an Economic Leader Coming to an End?
(SSRN, 2016)When analyzing the financial crisis factors, it is noticeable that that China might be headed to one. Since the policy creators, are insisting on continuous growth, that can't be withstand, they are also undermining the ... -
The Impact of Oil Sector on the Global Competitiveness of the GCC Countries: Panel Data Approach
(SSRN, 2016)This study explores the impact of oil sector on global competitiveness of the GCC states in a panel data framework for the period from 2006 to 2014. The focus is placed on how the non-traditional factors; oil rents, fuel ... -
The Effect of the Volkswagen Scandal (A Comparative Case Study
(ISTE, 2016-01)The latest scandal with the German car manufacturer can bring potential devastating losses to both the company and the German economy. In order to make a closer analysis we will compare the Toyota pedal scandal ... -
World Corruption Perception Index Analysis
(IISTE, 2017)Although corruption is measured and defined by different institutions yet there is no agreement on one perfect definition. In this study attempt to analyze the results of corruption index using the definition and the index ... -
The Pricing of Audit and Non-Audit Services in a Regulated Environment: A Longitudinal Study of the UK Life Insurance Industry
(Taylor & Francis, 2016)This paper studies the relationship between audit and non-audit service fees paid to the statutory auditor by UK life insurance firms, utilising an extensive panel data sample set for the period 1999–2009. Consistent with ... -
Oil Price Shocks and Stock Market Returns in the Three Largest Oil-producing Countries
(2017)This paper analyzes whether oil price changes can predict stock market returns in the three largest oil-producing countries in the world, namely, Saudi Arabia (SA), Russia and the United States, using different vector ... -
Strategic behavior and national culture: the case of the banking industry in jordan
(Emerald Group Publishing Limited, 2005)This paper examined the relationships between national culture and strategic behavior in the banking industry in Jordan and U.S. The study first developed a strategic posture and secondly a cultural profile for the top ... -
THE IMPACT OF FREE CASH FLOW, EQUITY CONCENTRATION AND AGENCY COSTS ON FIRM’S PROFITABILITY
(SSRN, 2017)This paper examines how free cash flow and equity concentration are associated with agency costs, and how they influence the profitability of insurance firms listed in the Saudi Stock Market. The results indicate that ... -
Corporatism : the Islamic Model
(SMS varanasi, 2012)What is corporatism? In the current global climate, world leaders and ordinary people alike are asking themselves this question. In light of the global financial crisis in 2008 and, more recently, the worldwide protests ... -
Strategic behavior and national culture: the case of the banking industry in jordan
(Emerald Group Publishing Limited, 2005)This paper examined the relationships between national culture and strategic behavior in the banking industry in Jordan and U.S. The study first developed a strategic posture and secondly a cultural profile for the top ... -
Commodities returns’ volatility in financialization era
(Emerald, 2015-10-23)This paper aims to indirectly evaluate the accuracy of various volatility models using a value-at-risk (VaR) approach and to investigate the relationship between the accuracy of volatility modelling and investments performance ... -
The Effects of Indirect Taxes on Consumer Prices: Empirical Evidence for Greece
(International Scientific Press, 2013)The importance of the tax incidence is obvious both for academics and for policymakers. Using data of HICP and CT_HICP, it is proposed in this article that the influence of CT_HICP of the imposition of indirect taxes ... -
Green Accounting and Management for Sustainable Manufacturing in Developing Countries
(Canadian Center of Science and Education., 2012-10-16)This article is located within a broad body of literature concerned with environmental accounting and critical of the current role of accounting. The main purpose of this paper is to analyze the available literature based ... -
Escaping accountability: A case of Australia’s asylum seeker policy
(Emerald Group Publishing Limited, 2016)The purpose of this paper is to address two questions: first, what contracts, instruments and accounting activities constitute Australia’s offshore asylum seeker processing policy in practice? Second, how are notions of ... -
Making development accountable A critical analysis of the systems of accounting and accountability for the Constituency Development Fund in Kenya
(Emerald Group Publishing Limited, 2009)Purpose – The purpose of this paper is to describe and critically evaluate the systems of accounting and accountability for the Constituency Development Fund (CDF) in Kenya. It suggests a new framework of ... -
Examining the Capital Structure Determinants: Empirical Analysis of Companies Traded on Abu Dhabi Stock Exchange
(2011)The choice of the financial policy is one of the most important decisions that the company will ever take. It consists on determining the optimal capital structure of the companies. Recently, the capital structure has ... -
Does Operational Risk Disclosure Quality Increase Operating Cash Flows?
(ProQuest, 2017-12-12)This study aims to measure the degree of operational risk disclosure and examine its impact on operating cash flow of banks listed on the UAE Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period ... -
The Ownership Structure, The Board of Directors and the Corporate Performance: Complementarity or Substitutability? Evidence from Companies Listed On Abu Dhabi Stock Exchange.
(virtusinterpress, 2012)This study investigates the interrelations between the ownership structure, the board of directors and the performance of the companies using annual data for 33 companies listed on Abu Dhabi Stock Exchange during the period ... -
Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional
(sciencedirect, 2016)The objective of this paper is to measure the degree of the corporate sustainability disclosure using annual data for listed banks in the UAE financial markets during the period 2003–2013. The results show that the overall ... -
Ownership Structure, Financial Policy and Performance of the Firm: US Evidence
(ccsenet.org, 2011-10-01)The objective of this article is to determine the interrelations between the ownership structure and the financial policy as well as the relationship between the managerial ownership and the performance of the firm. This ... -
Managerial Entrenchment: Model and Impact on the Shareholders’ Wealth
(2012)The aim of this paper is to measure the degree of the managerial entrenchment and to study its impact on the performance of the firm. The model of the entrenchment’s degree is based on both the personal characteristics of ...
RSS 1.0