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Keywords: Banking regulation
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (5): 1990–2006.
Published: 05 June 2023
... at: j.downing@gsom.spbu.ru 24 06 2022 29 11 2022 28 01 2023 18 04 2023 23 04 2023 © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Loan-loss provisions Earnings management Capital management IFRS 9 Banking regulation...
Journal Articles
Journal of Financial Reporting and Accounting (2013) 11 (1): 29–50.
Published: 28 June 2013
...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...

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