... C36 G15 G21 G28 O16 The recent decades have witnessed a significant rise in Islamic finance globally, driven by its distinctive ethical foundations and unique financial instruments that adhere strictly to Shariah principles. At the forefront of this development are sukuk, commonly referred...

... ordinary least squares (POLS) with Driscoll and Kray standard errors (DKSE) C33 E02 G21 Studies on the operational performance of banks in a financial system, as well as the conditions or factors that explain variability in such performance, are extensive. This literature continues to grow...

...-quality country governance in controlling NPL. 03 10 2024 11 05 2025 11 08 2025 22 09 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Banking sector Non-performing loans Country governance COVID-19 G21 G28 E51...

... © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Banking sector Bank of Ghana Crisis Long run Profit persistence Short run C32 G21 L25 The banking sector is critical in Ghana’s financial system, contributing significantly...

... 2008 global financial crisis (GFC) Linear and nonlinear panel models Student’s t-test Discriminant function analysis G01 G21 G28 G32 Z12 In the last two decades, the number of IBs has significantly increased over the entire world. In view of the rapid growth of Islamic...

... and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Capital controls Financial market structure Sub-Saharan Africa E44 G15 G21 G29 O55 A key tenet in international economics is freedom of movement of resources. Global...

... Emerald Publishing Limited Licensed re-use rights only ICT Banking Bank risk-taking GMM Z_score G21 F65 B26 The widespread influence of ICT on the dynamics of the global economy and the operational frameworks of many sectors, especially banking, has captured the interest...

... Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Bank capital Bank liquidity Conventional banks Islamic banks GCC 3SLS G11 G21 G32 Banks are important to economic development as well as to the strength and solidity of the overall financial sector...

... as: (1) X i , d = X i − m i M i − m i Multidimensional financial inclusion index Determinants Principal component analysis G21 O11 Widely considered a key factor in socioeconomic development, inclusive and sustainable economic growth...

... inclusion Saving practices Ghana G20 G21 G22 O30 E21 Mobile money has profoundly transformed the financial space of most low- and middle-income economies in the past decade and a half (Shirono et al., 2021). Running parallel to the traditional banking sector, mobile money...

... Accounting disclosure Financial crisis G21 G28 M10 M14 There are ongoing debates about the determinants of bank income smoothing. Some studies argue that internal factors may influence bank managers to smooth income when they have the opportunity (e.g. Bouvatier et al., 2014...

... on profitability while GDP has a positive insignificant impact on bank profitability. F62 G20 G21 Globalization has been a key issue in both economy and society which influence has been manifested in terms of information technology, external trade, capital flows, international migration, etc...

... (NII) and bank lending to deposit spread (LD). Bank profitability Financial development Banks Return on assets Return on equity Nigeria Financial system Bank concentration Economic growth Size of financial system Domestic credit to private sector G18 G21 G28 O55...

... Commodity price volatility Banking industry stability Governance variables Generalized method of moments F16 F10 F14 G2 G21 In the annals of essential precursors and enabling conditions crucial for sustained economic growth and development, stability of the banking industry...

... Regulatory capital Tier-I capital ex ante risk Ex post risk G21 G28 G32 The 2007–08 global financial crisis (GFC) revealed the financial system's weakness around the globe. It underlined the significance of risk-weighted capital reserves, capital buffers and liquidity to address...

... Limited Licensed re-use rights only Corporate governance Board size Independent directors Gender diversity System GMM Banks G21 G34 Corporate governance, which emerged with the inception of the corporation, is simply the mechanism by which companies are governed and regulated, has...

... the impact of MFIs income diversification strategy is on the credit risk of the firms. Microfinance institutions Diversification strategy Basel accord Financial risk Financial regulation Pro-poor customers G21 G23 G32 L25 N27 P46 Microfinance institutions (MFIs) play an important...

... Bank capital Bank profitability Bank liquidity Post crisis conditions Emerging economies G21 G28 The last global financial crunch compels banks to hold higher liquidity and improve their capital. These developments have value in reconsidering the requirements of banks' capital...

...) and Osma et al. (2019) , use the fixed effect panel regression estimation. Banks Earnings management Loan loss provisions Income smoothing G21 G28 M41 This paper investigates the use of loan loss provisions (LLP) for earnings management among banks in France, the UK...

... as the Chinese government provides backstop channels because shadow banking activities are bank-centric and depend on the banks' implicit guarantees (Dang et al., 2019). Shadow banking Wealth management products Non-performing loan ratio Regulations Panel data G21 G28 G32 C33...