This paper analyses empirically the determinants of risk-taking in Tunisian commercial banks, with special emphasis on the ownership structure, the acceptance of government officials on bank's boards, the capital adequacy requirements and the franchise value. The sample used comprised ten...

This paper examines the relative and incremental information content of economic value added (EVA) and traditional performance measures, focusing on the Tunisian banking industry. Our sample comprises only publicly listed commercial banks, and comprises ten banks over a period of ten years...

This study examines the effect of accounting knowledge and experiences of Iranian bank officers on the audit expectation gap, and investigates whether the gap mediates (or explains) the individual factor-loan decision performance relationship. Copies of a structured questionnaire were...

This study examines the effect of accounting knowledge and experiences of Iranian bank officers on the audit expectation gap, and investigates whether the gap mediates (or explains) the individual factor-loan decision performance relationship. Copies of a structured questionnaire were...

Conceptualisation of corporate governance in mainstream accounting research seems to be based on the assumption of pure economic type governance which is characterised by control systems and political neutrality. This study examines institutional and socio-political dynamics of the role of...

The subject of Value Based Management (VBM) in general, and Economic Value Added (EVASUP align=rightSMALLTM/SMALL/SUP) in particular, is one that is assuming increasing significance in both the academic and practitioner environments. This study adds to the literature in that it uses data from...

The subject of Value Based Management (VBM) in general, and Economic Value Added (EVA<SUP align="right"><SMALL>TM</SMALL></SUP>) in particular, is one that is assuming increasing significance in both the academic and practitioner environments. This study adds to the literature in that it uses data from interviews with key informants...</small></sup>

To understand the use of non-financial performance measurements (NFPMs), a programme of research was conducted in the banking sector of the GCC (Gulf Cooperation Council) countries. This study is exploratory and is the first attempt to study NFPMs in the banking sector within the GCC context....

To understand the use of non-financial performance measurements (NFPMs), a programme of research was conducted in the banking sector of the GCC (Gulf Cooperation Council) countries. This study is exploratory and is the first attempt to study NFPMs in the banking sector within the GCC context....