Gharbi, Leila; Halioui, Khamoussi - In: International Journal of Behavioural Accounting and Finance 4 (2014) 3, pp. 221-244
-2011. The paper discusses whether fair value affects capital adequacy ratio and risk-taking behaviour of Islamic and …. Only three-stage least squares (3SLS) estimation showed positive and significant impact of fair value changes on risk-taking … behaviour for the full sample and Islamic banks, but not for conventional banks. …