Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports
Journal Article
Aribi, Z. A., Gao, S., & Arun, T. (2019)
Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports. Journal of Islamic Accounting and Business Research, 10(1), 98-114. https://doi.org/10.1108/jiabr-10-2015-0049
Purpose
The purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based o...
Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria
Journal Article
Shettima, U., & Dzolkarnaini, N. (2018)
Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria. Journal of Accounting in Emerging Economies, 8(3), (369-386). ISSN 2042-1168
Purpose: This paper examines the effect of board characteristics on MFIs performance in Nigeria. A specific country study is warranted given the results from pooled cross-coun...
Stock Options and Credit Default Swaps in Risk Management
Journal Article
Al-Own, B., Minhat, M., & Gao, S. (2018)
Stock Options and Credit Default Swaps in Risk Management. Journal of International Financial Markets, Institutions and Money, 53, 200-214. https://doi.org/10.1016/j.intfin.2017.09.021
The use of stock options and credit default swaps (CDS) in banks is not uncommon. Stock options can induce risk-taking incentives, while CDS can be used to hedge against credi...
The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors
Journal Article
Huang, Z., & Gao, S. (2014)
The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors. Journal of Chinese Economic and Foreign Trade Studies, 7(3), 173-192. https://doi.org/10.1108/jcefts-02-2015-0009
Purpose – The purpose of this study is to examine the usefulness of derivative disclosures from the
perspective of Chinese institutional investors in relation to their investm...
Compensation consultants and CEO pay
Journal Article
Kabir, R., & Minhat, M. (2014)
Compensation consultants and CEO pay. Research in International Business and Finance, 32, 172-189. https://doi.org/10.1016/j.ribaf.2014.05.003
The study examines the practice of employing multiple compensation consultants. Examining data of a sample of UK companies over the period 2003–2006 we find that CEOs receive ...
Investors' Reactions to Analysts' Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift.
Journal Article
Hou, T. C., Hung, W., & Gao, S. S. (2014)
Investors' Reactions to Analysts' Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift. Journal of Accounting, Auditing and Finance, 29, 238-259. https://doi.org/10.1177/0148558X14530129
This study examines the relationship among analysts’ earnings forecast revisions, information uncertainty, and stock returns and provides new evidence that stock price drift o...