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Keywords: Banking
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Journal Articles
Managerial insight on triple bottom line reporting – an analysis of the Indian banking sector
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2024) 37 (6): 615–634.
Published: 04 November 2024
...Parul Munjal; Deergha Sharma Purpose Reporting on triple bottom line (TBL) practices has emerged as an essential aspect in banking sector due to evolving social and environmental concerns. Engaging in social and environmental activities is a strategic means to uphold dynamic alliances...
Journal Articles
IFRS-9, expected loan loss provisioning and bank liquidity creation: early evidence
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2024) 37 (4): 436–452.
Published: 16 July 2024
...Saibal Ghosh Purpose The relevance of both microeconomic and macroeconomic factors in driving banks’ liquidity creation within a cross-country setup has been addressed in prior research. The purpose of this study is to explore whether and how the recent International Financial Reporting Standards...
Journal Articles
Capital structure, ownership and crisis: evidence from Middle East and North African banks
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2018) 31 (2): 284–300.
Published: 02 July 2018
...Saibal Ghosh Purpose Although understanding the capital structure of firms has been quite commonplace in the empirical literature, there is admittedly limited evidence with regard to the determinants of capital structure for banks. In this context, using data for the period 2000-2012, this paper...
Journal Articles
Integrating the social maslaha into Islamic finance
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2012) 25 (3): 166–184.
Published: 23 November 2012
... a critical analytic approach in considering the reasons of the failure of the social dimension of Islamic financial intermediation based on real figures of selected Islamic banks. Findings Concepts of SR and corporate social responsibility (CSR) are not enough to describe Islamic Banks' responsibilities...
