Browsing Finance & Economics by Publisher "Inderscience"

Now showing items 1-4 of 4

    • Japanese Multinational Corporations and Corporate Tax Change 

      Jarallah, Shaif; Ben Ammar, Mouldi; Al-Kwifi, Osama ( Inderscience , 2021 , Article)
      This paper examines the impact of the recent changes in Japanese taxation polices before and after the shift from a global taxation system to a territorial taxation system in 2009 on the income shifting activities of ...

    • On the relative efficiency of conventional and Islamic banks: a DEA-window approach 

      Zeitun, Rami; Abdulqader, Khalid S.; Alshare, Khaled A. ( Inderscience , 2013 , Article)
      This paper explores the relative efficiency of 65 conventional and Islamic banks in the Gulf Cooperation Council (GCC) region using the Data Envelopment Analysis (DEA) over the period from 2002 to 2010. The empirical results ...

    • The effects of second language on ethical judgement in accounting 

      Saadullah, Shahriar M.; Abushawish, Zaki; Zeitun, Rami ( Inderscience , 2014 , Article)
      The number of participants in accounting practices and academia who use English as their second language is significant and growing. Many of them are involved in making ethical judgements based on information provided in ...

    • The price-volume relationship in Gulf Cooperation Council stock markets 

      Abdalla, Abdelgader M.A.; Al-Khouri, Ritab S. ( Inderscience , 2011 , Article)
      This paper examines the empirical relationship among stock return, trading volume and volatility for the seven stock markets that comprise the Gulf Cooperation Council. The dataset includes seven national stock markets for ...