The Theory of Uncertainty
Minhat, M. (2005)
The Theory of Uncertainty. Accountants Today, 18(6), 22-23
In the business world, accountants are perceived as individuals with high levels of competency in decision-making involving economic criterion of costs versus benefits, measur...
The Uncertainty of Standard of Value
Minhat, M. (2006)
The Uncertainty of Standard of Value. Accountants Today, 19(2), 32-34
National Accountants Conference (NAC) 2005 recognised accountants as the ‘managers of value’. However, this recognition carries with it a huge responsibility once we comprehen...
Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria
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
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...
Compensation consultants and CEO pay
Kabir, R., & Minhat, M. (2014)
Compensation consultants and CEO pay. Research in International Business and Finance, 32, 172-189. https://doi.org/10.1016/j.ribaf.2014.05.003
The study examines the practice of employing multiple compensation consultants. Examining data of a sample of UK companies over the period 2003–2006 we find that CEOs receive ...