Purpose This study aims to provide additional insights by further investigating the governance aspects including board composition, risk monitoring and management by the board, ownership structures as well as the incentive compensation. Design/methodology/approach This study investigates the...

Purpose – The present article aims to test the fairness of reported numbers by the management and examine the magnitude of earnings management in Indian corporate enterprises by testing the Beneish profit model. This paper contributes by further verifying the results of the Beneish model by...

Purpose – The purpose of this paper is to examine the effects of IFRS adoption on financial statement data and their usefulness in Greece. Additionally, the authors examine the effect on the informativeness/usefulness of financial statement data for stock prices in Greece and the effect of the...

Recent public policy initiatives seek greater transparency in financial reporting through an honest, balanced and thorough management discussion of company performance in the annual report. Management’s discussion invariably includes key performance indicators, such as financial ratios,...

Purpose – The purpose of this paper is to describe the common performance traits of banks operating in a whole Islamic banking system in Sudan. Sudan is among the few economies in which a whole Islamic banking system is in place. Design/methodology/approach – Nine banks representing the most...

Purpose This study aims to investigate the performance differences of Islamic and conventional banks in Pakistan by using financial ratios. Design/methodology/approach This study analyzed 5 Islamic and 19 conventional banks for the periods of 2007-2014. Two types of analyses were performed –...

Purpose – This paper aims to review the Shari’ah investment screening methodologies of 34 prominent global Islamic finance users, including index providers, Shari’ah service providers, Islamic banks, a regulator, an association body and fund managers. Design/methodology/approach – A...

Purpose – The purpose of this paper is to focus on the development of a business failure prediction model on a sample of small and medium‐sized firms with head offices located in the region of Castilla y León (Spain), in order to prove the significance of non‐financial information on the...

Purpose The specific typology of local accommodation in Portugal has undergone a huge expansion accompanied by a proliferation in the number of firms and it is crucial that the firms associated with this boom can ensure their survival and remain in the market. The purpose of this paper is to...

Purpose – Agribusinesses represent a fundamental link in connecting farmers with retailers and consumers, yet little research has been done to examine the historical financial performance of these food processing firms. This paper aims to address this issue. Design/methodology/approach – The...