Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports
Journal Article
Aribi, Z. A., Gao, S., & Arun, T. (2019)
Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports. Journal of Islamic Accounting and Business Research, 10(1), 98-114. https://doi.org/10.1108/jiabr-10-2015-0049
Purpose
The purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based o...
Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria
Journal Article
Shettima, U., & Dzolkarnaini, N. (2018)
Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria. Journal of Accounting in Emerging Economies, 8(3), (369-386). ISSN 2042-1168
Purpose: This paper examines the effect of board characteristics on MFIs performance in Nigeria. A specific country study is warranted given the results from pooled cross-coun...
Stock Options and Credit Default Swaps in Risk Management
Journal Article
Al-Own, B., Minhat, M., & Gao, S. (2018)
Stock Options and Credit Default Swaps in Risk Management. Journal of International Financial Markets, Institutions and Money, 53, 200-214. https://doi.org/10.1016/j.intfin.2017.09.021
The use of stock options and credit default swaps (CDS) in banks is not uncommon. Stock options can induce risk-taking incentives, while CDS can be used to hedge against credi...
How to ditch corporation tax and grow government income at the same time
Other
Steven, G. (2016)
How to ditch corporation tax and grow government income at the same time
How to ditch corporation tax and grow government income at the same time
Corporation tax: the progressive case for getting rid of it
Other
Steven, G. (2016)
Corporation tax: the progressive case for getting rid of it
Seven reasons why taxing company sales instead of profits is a non-starter.
Other
Steven, G. (2016)
Seven reasons why taxing company sales instead of profits is a non-starter
No abstract available.
Scottish income tax control threatens big trouble across UK.
Other
Steven, G. (2015)
Scottish income tax control threatens big trouble across UK
Tug of war over whisky profits beckons if Scotland gets corporation tax powers.
Other
Steven, G. (2015)
Tug of war over whisky profits beckons if Scotland gets corporation tax powers
A tax headache is looming if Scotland gets more powers from Westminster.
Other
Steven, G. (2015)
A tax headache is looming if Scotland gets more powers from Westminster
Financial reporting with XBRL and its impact on the accounting profession
Thesis
Wang, Z. Financial reporting with XBRL and its impact on the accounting profession. (Thesis)
Edinburgh Napier University. Retrieved from http://researchrepository.napier.ac.uk/id/eprint/9169
Since 2010, XBRL (eXtensible Business Reporting Language) has been widely adopted throughout the world. In 2013, both the HMRC (Inland Revenue) and Companies House in the UK a...