Results 91 to 100 of about 134,427 (303)
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
Reconstructing lease-to-own contracts: A contemporary approach to Islamic banking standards. [PDF]
Heliyon, 2023 Fayyad M.
europepmc +1 more source
Dual Banking Systems and Interest Rate Risk for Islamic Banks [PDF]
In introducing Islamic banking in Malaysia, the basic strategy was to replicate the products/ services offered by conventional banks. The successful implementation of such a strategy has meant that Malaysia today has a truly dual banking system.
Bacha, Obiyathulla I.
core +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This paper examines the impact of trade liberalisation on income inequality across 24 Sub‐Saharan African (SSA) countries from 2000 to 2020. Using IV‐Tobit and 2SLS models, we consistently find that greater trade openness significantly exacerbates inequality in the region. Critically, we document an inverted U‐shaped relationship between trade
Guivis Zeufack Nkemgha +2 more
wiley +1 more source
Conventional vs. Islamic banks in dual-banking systems: business model, outlay stratagems and economic performance [PDF]
, 2017 Islamic banking and finance is a multitrillion-dollar industry, which offers interest-free banking arrangements that entail risk sharing and cater to all sections of society, thereby bringing about stability, equality and prosperity. Although the ethical
Nawaz, T
core +2 more sources
International Journal of Finance &Economics, EarlyView.ABSTRACT This study aims to classify pivotal fintech innovations and explore the prospects and pitfalls associated with emerging fintech services extensively discussed in the literature. We conducted a multistage systematic review of research published on fintech over the past decade from a technological perspective. Using the Preferred Reporting Items
Muhammad Imran Qureshi, Nohman Khan
wiley +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2018 This study aims to measure the financial performance of Islamic banking in Indonesia using Sharia Value Added Approach. In specific, objectives of this study is comparing financial performance between Islamic banking (sharia commercial banking) and ...
Sri Wahyuni, Pujiharto Pujiharto
doaj +1 more source
Economic Pricing Mechanisms for Islamic Financial Instruments: Ijarah Model [PDF]
The Islamic Economic and banking industry have been trying for the last two decades to extend its outreach to expand its operation business and services in a comparable footing to conventional banking. This paper discusses one of the important hurdles in
Alsayyed, Nidal, Saba, Irum
core +1 more source
Analisis Perbedaan Kinerja Keuangan Bank Syariah Murni dengan Bank Syariah Campuran pada Tahun 2011 dengan Menggunakan Metode Camel : Studi Kasus pada Bank Syariah Diseluruh Dunia [PDF]
, 2014 The development of Islamic banking is currently experiencing a rapid progress. Because Islamic banks are considered not susceptible to the mortgage crisis that hit financial markets around the world in 2008, there is a rapid development of Islamic ...
Achan, N. V. (Nita), Chariri, A. (Anis)
core
Faktor-faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility (CSR) Pada Perbankan Syariah [PDF]
, 2014 Objective of this study is to analyze how the implementation of Corporate Social Responsibility by using Index Islamic Social Reporting (ISR) on Islamic Banking in Indonesia and to examine how the influence of Sharia Sipervisory Board (Dewan Pengawas ...
Cahyati, A. D. (Ari) +1 more
core +2 more sources