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What are the drivers of inefficiency in the Gulf Cooperation Council banking industry? A comparison between conventional and Islamic banks
(
Elsevier
, 2020 , Article)
This paper analyses the efficiency and productivity of the Gulf Cooperation Council (GCC) banks using an innovative nonparametric methodology that not only considers undesirable outputs but also determines the contribution ...
The prediction of future cash flows based on operating cash flows, earnings and accruals in the French context
(
Elsevier
, 2020 , Article)
This study investigates the aptitudes of the cash-based and accrual-based accounting data for predicting future cash flows from operations in the French context. In addition, our paper aims to investigate the effect of the ...