Asian Journal of Accounting Research: Volume 7 Issue 1 , Open Access

The influences of Shariah governance mechanisms on Islamic banks performance and Shariah compliance quality

Md. Kausar Alam, Mohammad Mizanur Rahman, Mahfuza Kamal Runy, Babatunji Samuel Adedeji, Md. Farjin Hassan

The purpose of this paper is to examine the influences of Shariah governance (SG) mechanisms on Islamic banks' performance and Shariah compliance quality in the context of…

How financial literacy moderate the association between behaviour biases and investment decision?

Mohd Adil, Yogita Singh, Mohd. Shamim Ansari

The purpose of the study is to examine the impact of behavioural biases (i.e. overconfidence, risk-aversion, herding and disposition) on investment decisions amongst gender. The…

Revenue diversification and financial sustainability of microfinance institutions

Peter Nderitu Githaiga

This paper aims to investigate whether revenue diversification affects the financial sustainability of microfinance institutions (MFIs).

Agency costs, board structure and institutional investors: case of India

Pankaj Chaudhary

The author examines the role of board structure and institutional investors in dealing with the agency issues for the Indian firms by taking the data of NSE-500 nonfinancial firms…

Resilience of Islamic cryptocurrency markets to Covid-19 shocks and the Federal Reserve policy

Emna Mnif, Anis Jarboui

After the COVID-19 outbreak, the Federal Reserve has undertaken several monetary policies to alleviate the pandemic consequences on the stock markets leading to a misunderstanding…

Does privatization of public sector banks affect stock prices? An event study approach on the Indian banking sector stocks

Varun Kumar Rai, Dharen Kumar Pandey

With a sample of 22 banks, this study examines the significance of the news contents about the privatization of two public sector banks in India. New information does impact the…

Board characteristics, audit committee attributes and firm performance: empirical evidence from emerging economy

Rifat Fariha, Md. Mukarrom Hossain, Ratan Ghosh

This study is designed and directed to analyze the effect of board characteristics and audit committee attributes on the firm performance of publicly listed commercial banks of…

Effect of advertising spending on operating and market performance of banks: empirical evidence from Bangladesh

Md. Ibrahim Molla, Md. Kayes Bin Rahaman

The purpose of the paper is to empirically explore the economic effect of advertising spending on the performance of banks on a sample consisting of all banks listed on the Dhaka…