...Kayed M. Tanbour; Moufida Ben Saada; Abdulnaser Ibrahim Nour; Narmin Kh. Elnaas Purpose This study aims to investigate the impact of artificial intelligence ( AI ) on risk management practices within Palestinian banks, specifically examining its application in credit, market and operational risk...

...Imen Khanchel; Naima Lassoued; Elyes Mekni Purpose This paper aims to investigate the impact of digital transformation on environmental, social and governance ( ESG ) performance in Arab Middle East and North Africa ( MENA ) banks and examines whether returnee CEOs moderate this relationship...

...Himanshu; Sanjay Dhingra; Shelly Gupta Purpose As the global financial ecosystem grapples with the complexities of modernization, blockchain technology emerges as a pivotal catalyst, offering the banking, financial services, and insurance (BFSI) industry unprecedented opportunities for secured...

...Tajudeen John Ayoola Purpose This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks. Design/methodology/approach The sample comprises 14 banks with annual financial statements between 2008...

...Parul Munjal; Deergha Sharma Purpose The purpose of this paper is to determine managerial perception on social and environmental performance and its effect on financial performance in the Indian banking industry. In addition, the study tests moderating role of gender and experience of bank...

...Peterson K. Ozili Purpose This paper aims to examine whether African banks audited by a Big 4 auditor use loan loss provisions (LLPs) for earnings management purposes before, during and after the global financial crisis. It focuses on income smoothing as a type of earnings management. Design...

...Mohd Yaziz Mohd Isa; Yap Voon Choong; David Yong Gun Fie; Md. Zabid Hj Abdul Rashid Purpose This paper aims to derive determinants of loan loss provisions (LLPs) of commercial banks in Malaysia. Design/methodology/approach A single-stage panel data analysis multiple regression model...

...Mohd Yaziz Mohd Isa; Md. Zabid Hj Abdul Rashid Purpose This paper aims to investigate the adequacy of regulatory capital funds through loss provisioning policies because of worsening credit quality associated with distressed financial conditions. A financial distress occurs when banks have...

...Rossazana Ab-Rahim; Sheen Nie Chiang Purpose The main purpose of this paper is to examine the relationship between the market structure and financial performance of Malaysian commercial banks over the period of 2000 to 2011 by testing the structure-conduct-performance (SCP) and efficient-structure...

...Wasim K. AlShattarat; Muhannad A. Atmeh Purpose Islamic banks use Mudarabah contract to replace the interest-bearing deposits with profit-sharing investment accounts. The purpose of this paper is to explore the challenges and problems associated with the employment of Mudarabah contract by Islamic...

...Philip Kamau; Eno L. Inanga; Kami Rwegasira Purpose – The purpose of this paper is to investigate the impact of currency risks on the financial performance of multilateral banks (MBs). Financial performance is measured here by after-tax accounting profitability or losses. Design/methodology...

...Associate; Jamaliah Said; Suhaily Hasnan; Nafis Alam Purpose This paper aims to examine whether bank regulation, supervision and monitoring enhance or impede technical efficiency and risk‐taking behaviour of Islamic banks across the globe. Design/methodology/approach Technical efficiency...

...Associate; Jamaliah Said; Suhaily Hasnan; Farhana Ismail; M. Shabri Abd. Majid; Rossazana Ab. Rahim Purpose The main purpose of this paper is to examine cost efficiencies of the selected Islamic and conventional commercial banks over the period of 2006 to 2009 in Malaysia. Design/methodology...

...Associate; Jamaliah Said; Suhaily Hasnan; Zeyneb Hafsa Orhan Astrom Purpose This paper aims to provide a new approach for the credit risk management process of profit and loss sharing instruments in Islamic banks. Design/methodology/approach Three credit risk management steps are elaborated...

...Mohammad Firoz Purpose The purpose of this paper is to analyze the preparations carried out by the Indian banking industry for the implementation of the International Financial Reporting Standards on and after 1 April 2011. Design/methodology/approach The paper is based upon the critical...