...Rashedul Hasan; Helal Uddin; Mohammad Dulal Miah Purpose This paper seeks to examine the impact of regulatory capital on the risk, efficiency and profitability of commercial banks in GCC countries. Design/methodology/approach We collect data from 105 commercial banks for the period 2002–2021...

...Muhammad Taufik; Gun Gun Budiarsyah Purpose This study compares the profitability of sharia-compliant firms (SCFs) and non-sharia-compliant firms (NSCFs) and explores the causal links among board of directors (BODs) characteristics (size, gender, meeting frequency, tenure, turnover...

...Md Shamim Hossain; Md.Sobhan Ali; Md Zahidul Islam; Chui Ching Ling; Chorng Yuan Fung Purpose This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy. Design/methodology/approach A balanced panel data...

... conversion cycles (CCC); profitability is measured by core profit ratios; ownership structures are classified based on state-owned enterprises (SOEs) and non-SOEs; and IEs are measured from dimensions of factor markets (FM) and legal systems (LS). Findings First, the results show a negative relationship...