115 results

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, ...

Data and Case Study Research in Accounting and Finance

Book Chapter
Sagitova, R., Jubb, D., Farrukh, A., Papachroni, A., & Lochrie, S. (2016)
Data and Case Study Research in Accounting and Finance. In A. Paterson, D. Leung, W. Jackson, R. MacIntosh, & K. D. O'Gorman (Eds.), Research Methods for Accounting and Finance, 81-100
No abstract available.

Data Sources from Archives to the Internet

Book Chapter
Jubb, D., Zakaria, L., Gori, K., & Perez-Vega, R. (2016)
Data Sources from Archives to the Internet. In A. Paterson, D. Leung, W. Jackson, R. MacIntosh, & K. D. O'Gorman (Eds.), Research Methods for Accounting and Finance, 101-122
No abstract available.

Methods and Techniques for Qualitative Data Gathering

Book Chapter
Ogharanduku, B., Jubb, D., Lochrie, S., Curran, R., & O'Gorman, K. D. (2016)
Methods and Techniques for Qualitative Data Gathering. In A. Paterson, D. Leung, W. Jackson, R. MacIntosh, & K. D. O'Gorman (Eds.), Research Methods for Accounting and Finance, 123-141. (1
No abstract available.

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

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...