Asian Journal of Accounting Research: Volume 8 Issue 2 , Open Access

Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure

Mariem Ben Abdallah, Slah Bahloul

The purpose of this study is to investigate the effect of financial performance (FP) and governance on the accounting and auditing organization for Islamic financial institutions…

The interaction of corporate social responsibility (CSR) materiality and explicit assessment on willingness to invest: perception of financial analysts

Thanyawee Pratoomsuwan, Yingyot Chiaravutthi

Recent research finds that the effect of corporate social responsibility (CSR) information, especially when CSR is not related to core business activities (immaterial CSR issues)…

Impact of income diversification on bank stability: a cross-country analysis

Mohammed Adem

The impact of diversification on bank stability and risk remains an ongoing topic of discussion with inconclusive results. Hence, this study investigated the implications of…

Islamic crowdfunding practices in Malaysia: a case study on Nusa Kapital

Habibah Solehah Ramli, Md. Faruk Abdullah, Md. Kausar Alam

Islamic crowdfunding, an alternative way to finance social projects, is a new development in Malaysia. Little is known about its operation. This study aims to explore the practice…

CEO masculinity and CSR disclosure: evidence from Indonesia

Mohammad Nasih, Nadia Anridho, Nadia Klarita Rahayu, John Nowland

The authors analyzed the relationship between chief executive officer (CEO) facial masculinity and the level of corporate social responsibility disclosure (CSRD).

Earnings management contagion: evidence from institutional equivalence

Manish Bansal

The study aims to investigate how the presence and absence of institutional equivalents (interaction of industry peers and local peers) affect the earnings management practices of…

Capturing the impact of accounting and regulatory variables on stock prices of banks – an empirical study of Indian banks in panel data modeling

Sudhi Sharma, Indira Bhardwaj, Kamal Kishore

Analysts expect reduced bank earnings as a result of the impact of the increase in bad loans. Banks have strategically created high provision coverage ratios allocating large…

Analysis of the rate of growth of intellectual capital ability in predicting present and future profitability of Sharia commercial banks in Indonesia

Sri Wahyuni, Pujiharto Pujiharto, Bima Cinintya Pratama, Siti Nur Azizah

This research examines the growth of intellectual assets in Islamic banking (IB) in Indonesia and intellectual capital (IC) growth to predict Islamic commercial banks' (ICBs…