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...
Planning and operational variances
Journal Article
Steven, G. (2017)
Planning and operational variances. CIMA - Chartered Institute of Management Accountants,
No abstract available.
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...
Management Accounting: Multiple Product Breakeven
Journal Article
Steven, G. (2017)
Management Accounting: Multiple Product Breakeven. Financial Management - CIMA,
Textbooks tend to deal with cost-volume-profit analysis in the context of a single product, but it works equally well where a mix of goods is involved. When applied this way, ...
Variance Analysis
Journal Article
Steven, G. (2016)
Variance Analysis. Financial Management - CIMA,
Variance analysis is a popular financial management method that can provide information to help a business operate more effectively and efficiently. To use it well, you need...
What effects will the devolution of income tax thresholds and rates to Scotland have?
Journal Article
Steven, G. (2016)
What effects will the devolution of income tax thresholds and rates to Scotland have?. Financial Management -London-,
Devolving tax powers to Scotland.
Journal Article
Steven, G. (2015)
Devolving tax powers to Scotland. Responsible Tax for the Common Good,
P2 Advanced Management Accounting: Investment appraisal (Part 2).
Journal Article
Steven, G. (2015)
P2 Advanced Management Accounting: Investment appraisal (Part 2). Financial Management -London-,
UK corporation taxation arrangements, part two: implications of change.
Journal Article
Steven, G. (2015)
UK corporation taxation arrangements, part two: implications of change. Insight: The e-magazine for management accountants,