All Outputs (25)

Efficient contracting, earnings smoothing and managerial accounting discretion (2014)
Journal Article
Khalil, M., & Simon, J. (2014). Efficient contracting, earnings smoothing and managerial accounting discretion. Journal of applied accounting research, 15(1), 100-122. https://doi.org/10.1108/JAAR-06-2012-0050

Purpose – The purpose of this paper is to examine whether the contracting incentives (i.e. bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain accounting choices in an emerging country, Egypt. Design/methodology... Read More about Efficient contracting, earnings smoothing and managerial accounting discretion.

The influence of product age on pricing decisions: An examination of bank deposit interest rate setting (2014)
Journal Article
Anderson, R. D., Ashton, J. K., & Hudson, R. S. (2014). The influence of product age on pricing decisions: An examination of bank deposit interest rate setting. Journal of International Financial Markets, Institutions and Money, 31, 216-230. https://doi.org/10.1016/j.intfin.2014.03.010

Do banks extract rent from depositors who hold older deposit accounts? This study addresses this question using product level data from the UK instant access (branch based) deposit market. In this context, two research questions related to the condit... Read More about The influence of product age on pricing decisions: An examination of bank deposit interest rate setting.

Corporate social responsibility enhanced control systems reducing the likelihood of fraud (2014)
Journal Article
Rodgers, W., Söderbom, A., & Guiral, A. (2015). Corporate social responsibility enhanced control systems reducing the likelihood of fraud. Journal of Business Ethics, 131(4), 871-882. https://doi.org/10.1007/s10551-014-2152-5

All kinds of fraud are costly for the people engrossed both financially and often in terms of the time needed to clear their name when illegal use has been made of their personal details. The relationship among ethics, internal control, and fraud is... Read More about Corporate social responsibility enhanced control systems reducing the likelihood of fraud.

Dynamic interaction between markets for leasing and selling automobiles (2014)
Journal Article
Andrikopoulos, A., & Markellos, R. N. (2015). Dynamic interaction between markets for leasing and selling automobiles. Journal of Banking and Finance, 50, 260-270. https://doi.org/10.1016/j.jbankfin.2014.01.032

We develop a model of dynamic interactions between price variations in leasing and selling markets for automobiles. Our framework assumes a differential game between multiple Bertrand-type competing firms which offer differentiated products to forwar... Read More about Dynamic interaction between markets for leasing and selling automobiles.

Estimating liquidity risk using the exposure-based cash-flow-at-risk approach: an application to the UK banking sector (2014)
Journal Article
Yan, M., Hall, M. J., & Turner, P. (2014). Estimating liquidity risk using the exposure-based cash-flow-at-risk approach: an application to the UK banking sector. International journal of finance & economics : IJFE, 19(3), 225-238. https://doi.org/10.1002/ijfe.1495

This paper uses a relatively new quantitative model for estimating UK banks' liquidity risk. The model is called the exposure-based cash-flow-at-risk (CFaR) model, which not only measures a bank's liquidity risk tolerance but also helps to improve li... Read More about Estimating liquidity risk using the exposure-based cash-flow-at-risk approach: an application to the UK banking sector.