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The effect of emergent technologies on accountant`s ethical blindness
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Universidad de Huelva
, 2021 , Article)
The accounting field has come under scrutiny after a number of high-profile ethical scandals dealing with organizational fraud has been tied to the profession. While several accounting standards have been established to ...
Does economic policy uncertainty matter to explain connectedness within the international sovereign bond yields?
(
Springer
, 2022 , Article)
This paper examines the determinants of the dynamic connectedness between sovereign bond yields in a sample of G7 countries. In addition to the common macroeconomic factors, we focus on the impact of Economic Policy ...
Connectedness of stock markets with gold and oil: New evidence from COVID-19 pandemic
(
Elsevier
, 2022 , Article)
This paper sets out to explore the impact of COVID-19 pandemic on the dynamic connectedness among gold, oil and five leading stock markets by applying a new DCC-GARCH connectedness approach. We find stronger connectedness ...
Digitalization and Banking Crisis: A Nonlinear Relationship?
(
Springer
, 2022 , Article)
This study assesses the impact that ICT can have on the occurrence of banking crisis for a sample of 113 countries over the period 1996-2017 while considering the interfering role of corruption and the potential existence ...
Credit bureaus and financial constraints do corruption matter?
(
Routledge
, 2022 , Article)
This study aims to assess whether or not the presence of credit bureaus is associated with more or fewer financing constraints while considering the interfering effect of corruption in a sample of 18 countries in Eastern ...
Democracy and Banking Stability: Is the Relationship U-Shaped?
(
Springer
, 2022 , Article)
This study addresses the impact of democracy on the stability of the banking system for a sample of 114 countries over the period 2000-2017. Our findings offer strong evidence for a U-shaped relationship between democracy ...
How does corruption undermine banking stability? A threshold nonlinear framework
(
Elsevier
, 2020 , Article)
This study assesses the effect of corruption on the occurrence of banking crises for a sample of 38 countries over the period 2000-2017. We consider both the direct and the indirect channels through which corruption might ...
Assessing the Mediating Role of Safety Communication Between Safety Culture and Employees Safety Performance
(
Frontiers
, 2022 , Article)
The main purpose of this research was to investigate the mediating role of safety communication (SCO) in the relationship between safety culture (SC) and safety performance (SP) amongst employees in the petrochemical ...
Determinants of Basel III Risk Disclosures: The Case of Gulf Cooperation Council Public Banks
(
Faculty of Business and Economics, University of Malaya
, 2022 , Article)
Manuscript Type: Research paper Research aims: The purpose of this paper is to investigate and examine the determinants of risk disclosure practices under Basel 3, Pillar 3 (revised 2016 version) requirements of the top ...
ESG Reporting and Analysts’ Recommendations in GCC: The Moderation Role of Royal Family Directors
(
MDPI
, 2021 , Article)
This study examines whether financial analysts consider or incorporate the environmental, social and governance disclosures (thereafter ESG) in their recommendations. We then test whether royal family directors affect this ...