Purpose Disasters can affect the important sector of tourism across the world. This study aims to combine qualitative findings from 13 publications to enhance disaster management plans for the security and resilience of the tourist industry. Design/methodology/approach The authors used Noblit...

Purpose This study aims to investigate the interplay between a proactive attitude towards disruptions – supply chain disruption orientation – and supply chain resilience, increasing our understanding of their influence on reducing the impact of supply chain disruptions within the B2B...

Purpose The purpose of this study is to extend previous literature and examine risk management efficiency among Takaful (TI) and conventional insurance (CI) firms in the Kingdom of Saudi Arabia (KSA) and the United Arab Emirates (UAE). This study also aims to determine whether Takaful firms are...

Purpose – The purpose of this paper is to investigate whether a non-monotonic relationship may exist between financial distress and foreign exchange (FX) exposure. The authors hypothesize that firms with higher FX exposures are those with the lowest levels of financial distress because the...

Purpose The purpose of this paper is to analyze the factors, including behavior, that impact the knowledge and use of futures contracts among Brazilian coffee producers. The results are based on primary data obtained from a sample of 244 farmers. Design/methodology/approach A multinomial...

Purpose – The purpose of this paper is to help directors, senior management, and stakeholders of Islamic banks understand sharī‘ah risk, a crucial consideration in the corporate governance of Islamic banks, and its impact on these banks. Design/methodology/approach – This conceptual paper...

This paper provides a review of research on financial derivatives, with an emphasis on and comprehensive coverage of research published in 15 top accounting journals from 1996 to 2017. We begin with some brief institutional details about derivatives and then summarize studies explaining when and...

Purpose – The purpose of this paper is to explore and examine, in a systematic manner, possible preventive measures that commercial parties can take in order to prevent or reduce documentary letter of credit (L/C) fraud in international transactions. Design/methodology/approach – In the...

Purpose This paper aims to assess, from an empirical perspective, the research question if public media reports which relate concrete banks to concrete allegations of money laundering have an adverse impact on banks stock prices and what are the drivers of such impact?...

Purpose This paper aims to develop a money laundering risk management model for multiple-purpose financial institutions (SOFOMES, Spanish acronym for “Sociedades Financieras de Objeto Múltiple”) based on the best international practices. Design/methodology/approach A study of a sample of...