Purpose – This paper aims to examine whether bank regulation, supervision and monitoring enhance or impede technical efficiency and risk-taking behaviour of Islamic banks across the globe. Design/methodology/approach – Technical efficiency scores are calculated using the data envelopment...

Purpose – This paper aims to provide a new approach for the credit risk management process of profit and loss sharing instruments in Islamic banks. Design/methodology/approach – Three credit risk management steps are elaborated for profit and loss sharing instruments. Findings – First, a...

Purpose – Learning field of events is characterized by the occurrenceof random and uncertain phenomena, all of which have probabilistic distributions. The meaning of learning is exchange by interdependence between interacting agents. Such agents are both the human entities and the non-human...

Purpose – The purpose of this paper is the analysis of some important clauses inserted in the Portuguese corporate income tax (CIT) code and how they can be a source of divergence between reported earnings and taxable income. Additionally, the paper also discusses if these clauses are a source...

Purpose – This paper aims to explore the governance and performance reporting practices of Scottish charities at a time of unprecedented legislative and regulatory reform. Such reforms include the revision of the SORP governing charity reporting and the Charities and Trustee Investment...

Purpose – This research aims to explore factors influencing accountants' usage of enterprise resource planning (ERP) at a global development agency. The paper tests a model, which hypothesised that attitudes, performance expectancy, effort expectancy, social influence and self-efficacy would...