Purpose: The purpose of this paper is to examine the determinants of Islamic banks (IBs) product and services disclosure (PSD). Design/methodology/approach: A computer-based content analysis is run upon the annual reports for a sample of 78 IBs operating in 11 countries from 2004 to 2012 to...

Corporate governance has drawn much attention with recent managerial misbehavior and corporate scandals. Various laws and reports around the world came up with propositions and regulation to restore confidence and reinforce investor protection. La Porta, Lopez, Shleifer and Vishny (LLSV...

Credit–risk evaluation is a very important and challenging problem for financial institutions. Many classification methods have been suggested in the literature to tackle this problem. Neural networks have especially received a lot of attention because of their universal approximation...

Purpose: The purpose of this study is to examine the effectiveness of financial market rules in protecting minorities. Design/methodology/approach: The study compares two alternative disclosure rules on insider trading, namely, the market abuse directive (Directive 2004/72/EC), inspired from...