This paper examines the informational market efficiency in the Islamic and conventional markets in the Gulf Cooperation Council (GCC) region. It aims to investigate whether Islamic markets would be more or less efficient than the conventional ones. Findings indicate that both Dow Jones Islamic...

In Gulf Cooperation Council countries, Islamic banks operate side-by-side with conventional banks. Both their operations are based on their own principles and frameworks although some regulations might overlap with each other. This study aims to explore the impact of fair value accounting on...

Les mérites de la comptabilisation des instruments financiers en valeur de marché font depuis un certain temps, l'objet d'un débat animé. Les détracteurs estiment que si l'on recourt à la comptabilisation en valeur de marché, la volatilité des prix des actifs influe directement sur la...

The aim of the paper is to determine whether Tunisian Islamic and conventional banks are distinguishable from one another [on the basis of financial characteristics, in particular, profitability, liquidity, credit, insolvency risks] during 2005-2014 for a sample contains 16 banks (14...

Purpose: The purpose of this study is to test the effect of the presence of outside blockholders on earnings management around seasoned equity offerings (SEOs). Design/methodology/approach: Given that SEO can be one of motivations for earnings management, the authors examined the role of...

Purpose The purpose of this paper is to examine the motivations of earnings management and financial aggressiveness levels in the big 100 companies listed on the NASDAQ 100 after the 2007 financial crisis. Design/methodology/approach This paper uses two samples. The first contains 471...

Purpose This paper aims to address a specific question over the compatibility of International Financial Reporting Standards with Islamic finance regarding the use of interest rate as discounting rate in impairment testing and valuation techniques. Design/methodology/approach Inductive...

Purpose This paper aims to explore empirically the impact of fair value accounting on banking contagion in a comparative context between Islamic banks and conventional banks. Design/methodology/approach The analysis of the impact of fair value changes on banking contagion is carried out through...

Purpose The purpose of this paper is to examine the effect of corporate governance structure and CEO compensation on the level of tax aggressiveness. Design/methodology/approach This work analyzes a sample of 471 observations of 100 companies listed on the NASDAQ 100 for the period 2008-2012. It...