Finance & Economics: Recent submissions
Now showing items 141-160 of 419
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The Tax Treatment of Small and Medium Enterprises in Developed and Developing Countries: A comparative Analysis of Australia and Egypt
(2022 , Article)Many countries design specific tax measures for taxing small and medium enterprises (SMEs) as SMEs play an important role in creating jobs and promoting economic growth. These specific tax rules for SMEs broadly aim to ... -
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 ... -
Asymmetric pass through of energy commodities to US sectoral returns
( Elsevier , 2022 , Article)The influence of the international energy market on different economic aspects has increased significantly, especially after an escalation in the financialization of the energy market. Likewise following this trend, the ... -
Interbank offered rates in Islamic countries: Is the Islamic benchmark different from the conventional benchmarks?
( Elsevier , 2019 , Article)Motivated by the size and the growth of the global Islamic financial services industry, 17 Islamic Banks in six Islamic countries, in conjunction with Thompson Reuters, developed an Islamic Interbank Benchmark Rate (IIBR, ... -
Sukuk market development and Islamic banks’ capital ratios
( Elsevier , 2020 , Article)This paper investigates the impact of Sukuk market development on Islamic banks’ capital ratios using a sample comprising 230 Islamic banks spanning the period 2005–2014. We characterize Islamic bank capital along multiple ... -
Financialisation in the Gulf States
( Taylor & Francis , 2022 , Article)This paper focuses on financialisation in the six members of the Gulf Cooperation Council (GCC) over the past three decades. The key economic features of the GCC countries relevant for financialisation are outlined. The ... -
Does Securitisation Make Monetary Policy Less Effective?
( Taylor & Francis , 2021 , Article)We re-examine the role of monetary policy and its transmission mechanism through the credit channel while focusing on securitisation. We empirically investigate the interactions between securitisation activities and monetary ... -
WEALTH AND THE PERSISTENCE OF AUTHORITARIANISM IN THE GULF STATES: ECONOMIC PRIVILEGE OR A CULTURAL PHENOMENON?
( Foundation for Good Politics , 2021 , Article)During the Arab Spring the idea of the Middle East as an authoritarian exception appeared to be no longer valid. Yet the Gulf states seem to be safe from political turmoil. This paper examines the persistence of authoritarianism ... -
Impact of U.S. presidential elections on stock markets’ volatility: Does incumbent president's party matter?
( Elsevier , 2021 , Article)The objective of this paper is to examine the impact of U.S. presidential elections on the volatility of stock market returns. We investigate two hypotheses that could explain election impact on stock market volatility, ... -
The impact of Sukuk on the insolvency risk of conventional and Islamic banks
( Springer , 2019 , Article)This paper investigates the impact of Sukuk market development on bank insolvency risk using a sample comprising 72 Islamic banks (IBs) and 145 conventional banks (CBs) spanning 15 countries over the 2003–2014 period. We ... -
The Mediating Impact of IT Capabilities on the Association between Dynamic Capabilities and Organizational Agility: The Case of the Jordanian IT Sector
( Springer , 2022 , Article)This study suggests a novel progression to the current research endeavor by investigating the influence of information technology capabilities on organizational agility. More specifically, this study aims to fill the gaps ... -
The Islamic Rate of Return Versus the Nominal Rate of Interest: A Macroeconometric Model
( Springer , 2020 , Article)This paper investigates the question of “will the replacement of the nominal interest rate by the expected Islamic real rate of return have positive consequences on the macroeconomic performance?” The study adopts a dynamic ... -
New nonlinear estimators of the gravity equation
( Elsevier , 2020 , Article)The gravity model of international trade is often applied by economists to explain bilateral trade between countries. Nevertheless, some estimation practices have been subject to criticism, namely how zero trade values and ... -
The impact of technological change on new trade: Evidence from the container revolution
( Wiley , 2021 , Article)We estimate the impact of the container revolution on new trade in temperature-sensitive products. Our identification strategy is justified by a historical narrative suggesting that the containerization of bilateral trading ... -
The external effects of offshoring on job security in SMEs
( Springer , 2022 , Article)We investigate the effects of offshoring on job security using matched employer-employee data from Sweden. Between 1997 and 2011, the share of offshoring firms fell from around 25 to 22% while offshoring per worker within ... -
Social health insurance in the Philippines: do the poor really benefit?
( Springer , 2020 , Article)Developing countries have spent a tremendous amount of time and money on social health insurance programs to give the low-income population free access to health care services. Standard economic theory predicts that people ... -
Japanese Multinational Corporations and Corporate Tax Change
( 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 ... -
Terrorism and inbound tourism: Does immigration have a moderating effect?
( SAGE , 2019 , Article)This article investigates the impact of terrorism on bilateral tourism flows within the Organization for Economic Co-operation and Development countries. It also examines the moderation effect of immigration in the destination ... -
Harnessing cross-region disparities to assess the impact of tourism on regional growth in Europe
( Taylor & Francis , 2020 , Article)We use regional data across 27 European countries and look into the effect of tourist arrivals on regional growth during 2000–2017. The research is set in an augmented Solow model estimated via a rich and flexible empirical ...
