What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting
This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley +1 more source
Green Banking: A Systematic Literature Review of Developed and Developing Countries
ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu +3 more
wiley +1 more source
A scientometric study of Maqasid al-shariah research: trending issues, hotspot research, and co-citation analysis. [PDF]
Mohammed TAS.
europepmc +1 more source
Pricing ESG Risk—How National Sustainability Institutions and Firm CSR Shape Investor Responses
ABSTRACT We examine how investors respond to environmental, social and governance (ESG) incidents, and whether country‐level sustainability institutions and firm‐level corporate social responsibility (CSR) shape the magnitude of reaction. Using an event study of ESG incidents across 48 countries, we find that stronger national sustainability ...
Chloe C. Y. Ho +2 more
wiley +1 more source
A review of the discussions on cultivated meat from the Islamic perspective. [PDF]
Hamdan MN +7 more
europepmc +1 more source
Rise of the south: How Arab‐led maritime trade transformed China, 671–1371 CE
Abstract China's center of socioeconomic activities was in the North prior to the Tang dynasty but is in the South today. We demonstrate that Arab and Persian Muslim traders triggered that transition when they came to China in the late seventh century, by lifting maritime trade along the South Coast and re‐creating the South.
Zhiwu Chen, Zhan Lin, Kaixiang Peng
wiley +1 more source
Global Apparel Value Chain in the Post‐MFA Era: Exploring Bangladesh's Competitive Edge
ABSTRACT This study revisits Bangladesh's competitive edge by examining patterns of global apparel trade during the post‐Multi‐Fibre Arrangement (MFA) era using a large bilateral panel of 27 leading apparel exporters trading with 163 destinations with coverage of 90% of the world apparel exports.
Abul Bashar Mohammed Fakhruzzaman
wiley +1 more source
Arabic version of the patient education materials assessment tool (PEMAT): translation and validation. [PDF]
Alrasheed MA +4 more
europepmc +1 more source
ABSTRACT Recent calls from the World Health Organization (WHO) to globally impose a one‐time tax, labelled as “Health tax”, on tobacco, alcohol and sugar sweetened beverages (SSBs) aim to achieve a 50% retail price increase to reduce consumption and improve health outcomes.
Hazem Abbas +6 more
wiley +1 more source
Smartphone Application-Based Addiction Scale: Psychometric Evidence Across Nine Asian Regions Using Advanced Analytic Methods. [PDF]
Chen IH +10 more
europepmc +1 more source

