This paper aims to test the extent to which the tax regulatory and market discipline hypotheses determine derivative activities of U.S. commercial banks for the period starting 1992 through 2008. We employ Mansfield’s (1961) logistic diffusion model and we consider derivative activities as...

Although there is literature about off-balance sheet (OBS) activities in the banking system, this is the first paper that investigates the off-balance sheet activities in the Middle East and North Africa (MENA) banking industry. It aims to test the tax regulatory hypothesis and the market...

The Internet and all other types of networks have changed life in general and doing business in particular, and as a result, many companies are now conducting and transferring their businesses online. In this paper, the authors evaluate whether loyalty issues are the major obstacles to the...

The internet and all other kinds of networks have changed our way of life in general and the way to do business in particular and, as a result, many companies nowadays are conducting and transferring their businesses online. However, some of them are not successful. Until now, the majority of...

The internet and all other kinds of networks have changed our way of life in general and the way to do business in particular and, as a result, many companies nowadays are conducting and transferring their businesses online. However, some of them are not successful. Until now, the majority of...