Review of Accounting and Finance: Volume 22 Issue 1

Does cost-inefficiency in Islamic banking matter for earnings uncertainty?

Sabri Boubaker, Md Hamid Uddin, Sarkar Humayun Kabir, Sabur Mollah

This paper aims to investigate a fundamental research question of whether the Islamic banking business model makes corporate earnings more uncertain. This question arises because…

Do environmental, social and governance practices affect portfolio returns? Evidence from the US stock market from 2002 to 2020

Johannes Kabderian Dreyer, Mateus Moreira, William T. Smith, Vivek Sharma

This paper aims to investigate whether environmental, social and governance (ESG) practices influence stock returns in the US stock market, looking at the period from 2002 to 2020.

The impact of short sale prospect on income smoothing

Xu Sun, Tianming Zhang

The purpose of this paper is to examine the impact of short sale prospect on future income smoothing.

Putting the Aumann–Serrano Riskiness Index to work

Doron Nisani, Amit Shelef, Or David

The purpose of this study is to estimate the convergence order of the Aumann–Serrano Riskiness Index.

Market reaction to the Russian Ukrainian war: a global analysis of the banking industry

Sabri Boubaker, Nga Nguyen, Vu Quang Trinh, Thanh Vu

The purpose of this paper is to study the market reactions of the banking industry to the Russian–Ukraine war.