Various researches have been carried out about benefits of accounting information and their influence on decision making of financial statements users. For example, many researches have examined the relationship between accounting variables and stock returns or stock price. This study determines and compares the relative and incremental content of accounting variables, too. For this purpose, th...

In the past two decades poverty focused policy has changed remarkably in the South. This can be summarized as a shift from residual welfare poverty-alleviation strategies, commonly associated with ‘safety nets’, to social protection poverty-reduction policies. The latter in principle has a far broader mandate incorporating risk prevention and mitigation strategies, as well as the perennially ne...

Asset developer decision-making is often neglected in energy systems models. We describe a new reverse-engineering method to bridge this gap, informing key policy and investment interventions needed achieve ambitious net-zero targets.

We investigate (i) whether traders on an experimental asset market form different and separate mental accounts for sale revenues and for dividend earnings and whether (ii) an increase in tax penalty or (iii) an increase in audit frequency increases tax compliance. The results indicate that participants did not form separate mental accounts for sale revenues and for dividend earnings. However in...

These shortages have been a perennial problem in emerging markets, where many of their economic perils and idiosyncrasies stem from this feature. But we are now seeing a shortage on a global scale. It probably began with the meltdown of a substantial share of Japanese assets in the early 1990s, it was exacerbated by European stagnation and the collective emerging market crises of the late 1990s...

Prior studies on the role of banks have suggested that banks took the role of a broker or an asset transformer when performing their liquidity function. The extent of brokerage or asset transformation function was viewed from how banks managed their assets and liabilities. Although studies to illustrate the role of banks are not few, we proposed to characterize the role of the broker and asset ...

Bank crises are usually the result of dramatic swings in the value of assets held by the banking system. When asset values fall relative to liabilities, banks net worth is eroded, resulting in crisis. Minsky (1977) argues that such asset devaluations are a normal feature of the business cycle in market economies. As confidence builds during the business cycle, more and more agents engage in spe...

This study aims to investigate the impact of bank-specific and macroeconomic factors on non-performing loans (NPLs), also known as irregular loans, in Islamic banks Bangladesh. The is crucial, NPL has become a growing concern for Bangladesh's banking sector, which affecting country's economy. data specific were collected from annual reports sample. In contrast, gathered World Development Indica...