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Isabet Ebru YAZICIOGLU, Hasan KAZAK
Pág. 91 - 118
Sukuk is an interest-free Capital market tool developed for use in Islamic finance. Sukuk is an Islamic compliant certificate, which is developed as an alternative to traditional bonds and which is based on asset-based securities with different character...
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Andrea Pinna, Maria Ilaria Lunesu, Stefano Orrù and Roberto Tonelli
Technical debt refers to decisions made during the design and development of software that postpone the resolution of technical problems or the enhancement of the software?s features to a later date. If not properly managed, technical debt can put long-t...
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Muneer E. Hassan,Riaan Wessels
AbstractOrientation: The Income Tax Act has tax consequences for both the debtor and the creditor when a debt is waived as a result of a concession or compromise. This article focuses on the income tax implications for the debtor.Research purpose: Even t...
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Teg Alam
Optimal financial planning plays a vital role in maintaining concentration and on the path as the organization extends, when new challenges materialize, and when unpredictable situations pounded. This study aims to develop and implement a goal programmin...
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Adeoba Asaolu Adepoju
Pág. 104 - 112
Subject matter: The Oil and Gas sector no doubt is Nigeria?s topmost foreign exchange earner and determines the country?s gross domestic products (GDP) as well as the yardstick for Nigeria?s national annual budget metrics. The prime of place of this sect...
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Ruth Johnson
AbstractOrientation: Ignoring environmental, social and corporate governance (ESG) aspects exposes firms to risks that diminish value, shrink returns and even lead to failure. Firms considering ESG aspects are perceived as less risky by capital providers...
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Susan Isaya Sun, Andrew Frederick Crossland, Andrew John Chipperfield and Richard George Andrew Wills
Domestic PV-battery systems are rarely operated in a way which specifically maximizes environmental benefit. Consequently the studies that seriously examine such systems often find that the greenhouse gas and pollutant emissions savings of rooftop PV, th...
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Nicolas Afflatet
Pág. 68 - 77
Population ageing is one of the major long-term challenges industrialized countries face. Forecasts predict that public debt is going to rise sharply for most countries due to population ageing. However, until now there has been little research on how po...
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Rana El Bahsh,Ali Alattar,Aziz N. Yusuf
Pág. 175 - 190
This paper investigates the effect of firm and country factors on firms' leverage within the context of the Pecking Order and Trade Off theories. We use the fixed effects model over 15 years on firms listed in the Amman Stock Exchange in Jordan to determ...
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Aminullah Assagaf,Hapzi Ali
Pág. 330 - 342
The purpose of this research is intended to study the factors that affect the financial performance of state-owned enterprises. In this study used purposive sampling method seven state-owned enterprises with observations during the last eleven years. In ...
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