...Nidhi Thakur; Sangeeta Arora Purpose This study aims to explore the determinants (bank-specific, industry-specific and macroeconomic) of income diversification across interest income and non-interest income as well as for non-traditional income sources (non-interest income) from 2004–2005 to 2021...

...Ali Ahmadi; Abdelfettah Bouri Purpose As an increasing number of business organizations around the world are engaged in the value relevance of accounting information, this study aims to assess the field of the accounting value relevance of book value and earnings in share prices of banks...

...Emmanuel Sarpong-Kumankoma; Joshua Abor; Anthony Q.Q. Aboagye; Mohammed Amidu Purpose This study aims to consider the effect of financial (banking) freedom and competition on bank efficiency. Design/methodology/approach With data from 11 Sub-Saharan African countries over the period 2006-2012...

...Aghilasse Kashi; Azhar Mohamad Purpose This study aims to examine the disputable Shari’ah and the technical issues underlying the implementation of the Musharakah Mutanaqisah partnership (MMP) model in home financing by Islamic banks in Malaysia. It assesses whether this much...

...Lez Rayman‐Bacchus; Francesc Relano; Elisabeth Paulet Purpose The aftermath of the subprime mortgage crisis has accelerated a pre‐existing process of ethical approach in the banking industry. Today, all banks claim to be socially, environmentally and economically committed with the philosophy...

...Ilias Kapsis Purpose The purpose of this article is to discuss the long‐term impact of the current financial and economic crisis on competition in the European Union (EU) banking sector. Design/methodology/approach The article first discusses the long term role of competition in the banking...