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Francesco Fasano, Maurizio La Rocca, F. Javier Sánchez-Vidal, Maria Josephin Lio and Alfio Cariola
Credit from suppliers is an important source of finance for firms. It can sustain firms? financial flexibility even in periods of downturn. In this study, using a large database of 90,763 Italian firms in the 2015?2021 period, we investigated how local f...
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Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m...
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Swati Mohapatra and Jamini Kanta Pattanayak
The importance of intellectual capital (IC) in past decades unfolds several dimensions of firm performance (FP). Still, the contradictory and inconclusive relationship between IC and FP in the literature motivates the researchers to explore further and u...
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John E. Marthinsen and Steven R. Gordon
The failure of major banks in 2023, such as Silicon Valley Bank (SVB), Signature Bank, First Republic Bank, and Credit Suisse, points to the continuing need for financial institutions to price liquidity risk properly and for financial systems to find alt...
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Abdullah A. Aljughaiman, Abdulateif A. Almulhim and Abdulaziz S. Al Naim
This paper investigates the association between board of director (BOD) structures and CEO equity-based compensation (long-term incentive) for commercial banks (conventional and Islamic banks) in MENA countries. Specifically, we take board size and board...
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