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Keywords: Banks
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Journal Articles
Asian Journal of Accounting Research (2021) 6 (1): 95–108.
Published: 26 November 2020
...Peter Nderitu Githaiga Purpose The purpose of this paper is to examine whether income diversification moderates the relationship between human capital and bank performance. Design/methodology/approach The study uses a sample of 53 banks and panel data for the years 2010–2018. The hypotheses...
Journal Articles
Asian Journal of Accounting Research (2021) 6 (1): 23–37.
Published: 24 September 2020
...Aigul P. Salina; Xin Zhang; Omaima A.G. Hassan Purpose The contribution of the banking industry to the financial crisis of 2007/8 has raised public concerns about the financial soundness of banks around the world with many countries still suffering the backlogs of this crisis. The continuous...
Includes: Supplementary data
Journal Articles
Asian Journal of Accounting Research (2021) 6 (1): 55–68.
Published: 07 September 2020
...Nicholas Asare; Margaret Momo Laryea; Joseph Mensah Onumah; Michael Effah Asamoah Purpose This study examines the causal relationship between intellectual capital and asset quality of banks in Ghana. Design/methodology/approach Using annual data extracted from audited financial statements...
Journal Articles
Asian Journal of Accounting Research (2020) 5 (2): 209–224.
Published: 11 August 2020
...Gopi Bidari; Hadrian Geri Djajadikerta Purpose This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures made by Nepalese banks. Design/methodology/approach A content analysis approach of the banks' annual...

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