Review of Accounting and Finance
Issue(s) available: 92 – From Volume: 1 Issue: 1, to Volume: 23 Issue: 2
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Get advanced or retreat: well-informed board and bank risk-taking
Asif Saeed, Komal Kamran, Thanarerk Thanakijsombat, Riadh ManitaThis paper aims to examine the relationship between board structure and risk-taking, exploring how this association is influenced by advanced technologies in the banking sector.
Towards a sustainable future: a comprehensive review of Green Sukuk
Rotana S. AlkadiGreen sukuk (GS) is an emerging financial tool that has gained momentum in recent years owing to increased attention being given to Islamic finance, socially responsible investing…
The impact of blue and green lending on credit portfolios: a commercial banking perspective
Nawazish Mirza, Muhammad Umar, Rashid Sbia, Mangafic JasminaThe blue and green firms are notable contributors to sustainable development. Similar to other businesses in circular economies, blue and green firms also face financing…
Cognitive load, social values and financial distress: drivers of restructuring decisions
Fidèle Shukuru Balume, Jean-François Gajewski, Marco HeimannThis study aims to analyze the effect of cognitive load and social value orientation on managers’ preferences when they face with two types of restructuring choices in financially…
The value of a ‘just’ firm
Rosemond Desir, Patricia A. Ryan, Lumina AlbertThe study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial…
Financial inclusion, financial development and financial stability in MENA
Wael Ahmed ElgharibThe study aims to find out the impact of financial inclusion and financial development on financial stability using panel data from eight countries in the Middle East and North…
Climate change and the European banking sector: the effect of green technology adaptation and human capital
Ayesha Afzal, Jamila Abaidi Hasnaoui, Saba Firdousi, Ramsha NoorClimate change poses effect on banking sector’s risks and profitability through adaptation of green technology. This study aims to incorporates green technology adaptation in…
From performance to horizon: managements’ horizon and firms’ investment efficiency
Abongeh A. Tunyi, Geofry Areneke, Tanveer Hussain, Jacob AgyemangThis study proposes a novel measure for management’s horizon (short-termism or myopia vs long-termism or hyperopia) derived from easily obtainable firm-level accounting and stock…
Investigating accounting professionals’ intention to adopt blockchain technology
R.K. JenaBlockchain’s potential is so significant that business activities across all industries can be drastically altered. Furthermore, the characteristics of blockchain appear to be…
The relationship between soft skills, stress and reduced audit quality practices
Antonio Samagaio, Paulo Morais Francisco, Teresa FelícioThis study aims to identify the effect of soft skills as a driver of audit quality and their moderating role in the relationship between stress and the propensity for auditors to…
Influence of the financial shared service center on the quality of accounting information
Junchao ZhangThis research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using…
Corporate social responsibility and credit rating: evidence from French companies
Sourour Ben Saad, Mhamed Laouiti, Aymen AjinaThis study aims to provide further insights into the connection between corporate social responsibility (CSR) and companies’ credit ratings, while also exploring the role of…
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza