Purpose The aim of this study is to examine the perceptions of consumers on Islamic banking and finance in Pakistan. Islamic finance is an emerging phenomenon, and its survival depends on the availability, affordability and awareness. This paper attempts to fill the gap in the literature by...

Purpose: This paper aims to examine the effects of coronavirus disease 2019 (COVID-19) on the relationship between UK universities and professional accounting bodies (PABs) in the context of the accreditation system and how well prepared this relationship was to observe and respond to the...

We investigate whether cross-country differences in the legal system influence demand-sidecredit constraints. We explore the notion of discouraged borrowers — firms that choose notto apply for bank credit because they anticipate rejection. Employing survey data from 46economies, we find that...