International Journal of Managerial Finance: Volume 16 Issue 5

Cost efficiency and welfare performance of banks: evidence from an emerging economy

David Adeabah, Charles Andoh

The study examines the relationship between the consequential social cost of market power (i.e. welfare performance of banks) and cost efficiency using data covering the period…

Executive compensation and corporate social responsibility: does a golden parachute matter?

Collins E. Okafor, Nacasius U. Ujah

This study examines the efficacy of compensation in encouraging corporate executives to promote corporate social responsibility (CSR). In particular, it closely examines the…

The role of agency costs in the voluntary adoption of XBRL-based financial reporting

Michael De Martinis, Mehdi Khedmati, Farshid Navissi, Mohammed Aminu Sualihu, Zakiya Tofik-Abu

The purpose of this paper is to examine whether and how firm's agency costs played a role in the voluntary adoption of the eXtensible Business Reporting Language (XBRL) under the…

Income diversification and cost-efficiency of Vietnamese banks

Phong Hoang Nguyen, Duyen Thi Bich Pham

The study examines the impact of income diversification on cost efficiency of Vietnamese commercial banks over the period 2005–2017.

Product market competition, oil uncertainty and corporate investment

Hussein Abdoh, Aktham Maghyereh

The purpose of this study is to examine the effect of product market competition on the oil uncertainty–investment relation.

Audit quality, political connections and information asymmetry: evidence from banks in gulf co-operation council countries

Abiot Tessema

The purpose of this paper is to investigate the impact of audit quality on information asymmetry for a sample of leading listed local banks in the Gulf Cooperation Council (GCC)…