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The effects of second language on ethical judgement in accounting
(
Inderscience
, 2014 , Article)
The number of participants in accounting practices and academia who use English as their second language is significant and growing. Many of them are involved in making ethical judgements based on information provided in ...
How does the tax status of a country impact capital structure? Evidence from the GCC region
(
Elsevier B.V.
, 2016 , Article)
We investigate whether the tax status of a country has an impact on corporate capital structure. This research question is important and timely given that the empirical literature has not reached a consensus on the effect ...
The Impact of Liquidity on Debt Maturity After a Financial Crisis: Evidence from the Gulf Cooperation Council Region
(
Routledge
, 2019 , Article)
This article contributes to the existent literature on corporate debt maturity by studying a new channel through which firms may mitigate the effects of a major economic downturn such as the 2008 global financial crisis. ...
Do financial crises alter the dynamics of corporate capital structure? Evidence from GCC countries
(
Elsevier B.V.
, 2017 , Article)
We study the impact of the 2008 financial crisis on the capital structure of GCC firms. We employ a dataset covering a 10-year period from eight sectors to investigate patterns in corporate leverage before and after the ...
Asymmetric volatility and conditional expected returns: Evidence from emerging market sectors
(
Emerald Group Publishing Ltd.
, 2017 , Article)
Purpose: The risk-return relationship is one of the most widely investigated topics in finance, yet this relationship remains one of the most controversial topics. The purpose of this paper is to investigate the asymmetric ...
Impact of global health crisis and oil price shocks on stock markets in the GCC
(
Elsevier
, 2022 , Article)
This study examines the impact of global COVID-19 cases and oil price shocks on the stock markets in the GCC. Using the Kalman filter to generate the unexpected oil price shocks, we find that, with the exception of Oman, ...
Capital structure, tax effect, financial crisis and default risk: Evidence from emerging market
(
Inderscience Publishers
, 2017 , Article)
The central objective of this study is to investigate the effect of capital structure on corporate failure in the emerging market, in particular Jordan, using a panel data analysis sample representative of 180 Jordanian ...
Diversification potential of Asian frontier, BRIC emerging and major developed stock markets: A wavelet-based value at risk approach
(
Elsevier B.V.
, 2017 , Article)
This study examines the portfolio risk and the co-movements between each of the BRIC emerging and South Asian frontier stock markets and each of the major developed stock markets (U.S., UK and Japan), using the wavelet ...
Asymmetric pass through of energy commodities to US sectoral returns
(
Elsevier
, 2022 , Article)
The influence of the international energy market on different economic aspects has increased significantly, especially after an escalation in the financialization of the energy market. Likewise following this trend, the ...
What are the drivers of inefficiency in the Gulf Cooperation Council banking industry? A comparison between conventional and Islamic banks
(
Elsevier
, 2020 , Article)
This paper analyses the efficiency and productivity of the Gulf Cooperation Council (GCC) banks using an innovative nonparametric methodology that not only considers undesirable outputs but also determines the contribution ...