Share this: Facebook Twitter Reddit LinkedIn WhatsApp Dividends: Steven M. Sheffrin (2003) Dividends are payments made by a corporation to its shareholder members. It is the portion of corporate profits paid out to stockholders. DIVIDEND PAY-OUT RATIO: Van Horne (2002) it is the ratio of amount of dividend/share to earning per share (EPS). DIVIDEND YIELD: Van Horne (2002) it is … Read More
Category Archives: Literature Reviews
Earnings Management to Meet or Beat Earnings Thresholds
Share this: Facebook Twitter Reddit LinkedIn WhatsApp Purpose – The purpose of the study is to examine whether Egyptian listed firms engage in earnings management to meet or beat earnings thresholds, particularly, earnings level (avoiding losses) threshold and earnings change (avoiding earnings decreases) threshold. Design/methodology/approach – The study uses the distribution of reported earnings approach similar to Burgstahler and Dichev … Read More
Literature Review on Cash Flow Statements
2.0 Introduction The previous chapter has discussed the enquiry of the study, highlighted the overviews background of the company.This chapter looks at the concept of cash flow statement as given by other authors and researchers with importance to accountability, profit measurement, solvency, ambiguity, and disclosure and their specific relevance for proper financial management of commercial … Read More
Literature Review on Good Corporate Governance
Share this: Facebook Twitter Reddit LinkedIn WhatsApp This chapter examines the various and diverse definitions, views, theories and models associated with corporate governance concept and it also emphasises on what constitute a good corporate governance structure and finally the relationship between corporate governance and its corporate competitiveness and firm performance. Overview of Corporate Governance In this world of constant changes, … Read More
Females at Partner Level in Accounting Firms
Literature Review Regarding the Roles of Females in Accounting Globally The rate of progression of females to partner level in accounting firms is becoming an increasingly important topic within the profession. With the majority of entrants,….%(___) to the profession now female, the retention and development of women should be a priority within the industry … Read More
Age Diversity In Accounting Practices
Abstract: The primary purpose of the study was to investigate, for the first time in the Cyprus-specific accounting environment, the similarities and differences related to generational work values and beliefs of individual accountants; members of the two prevailing generations, X and Y. Adopting a quantitative methodology, a survey was administered to a randomly selected sample … Read More
Corporate Governance and Voluntary Disclosures
Share this: Facebook Twitter Reddit LinkedIn WhatsApp 2.1 Introduction This section reviews the extensive literature – academic, legislative and policy, in the field of corporate governance and voluntary disclosures with a view to identify the gaps, if any, in existing research in terms of voluntary disclosure studies in India. Based on the literature, a hypothesis is postulated on the on … Read More
Alternative Valuation Methods of the DCF Model
Share this: Facebook Twitter Reddit LinkedIn WhatsApp The objective of this dissertation is to review and critical evaluation of alternative valuation methods complimentary to the Standard Discount Cash Flow model and the impact on management decisions within the mining industry using the Rio Tinto QMM project as an applied example. The objective of this dissertation is to explore Sustainable and … Read More
Capital Adequacy of Commercial Banks
Commercial banks are major players in the banking system. They are the largest and most important suppliers of funds in the banking system. Commercial banks initially placed under supervision of the BNM in 1959. Prior to the inception of BNM, commercial banks had only to comply the companies Ordinance 1948. The Banking Act 1973 was … Read More
The Islamic Banking System
Islamic Banking presupposes from another banking system which is not Islamic. The one which is not Islamic has been in use for the last several centuries, in almost all the world, including the Muslim World. Several countries of the Muslim world are now trying to switch over to the Islamic banking system, and some of … Read More
Deregulation and the Impact on RBS
Deregulation of Economic Policies and their Impact on the Royal Bank of Scotland Introduction It is a known fact that the world is going through one of the most toughest times ever faced in the form of economic downturn. While the debate on the real cause of this phenomenon continues, it is by far … Read More
Principles of the Islamic Banking System
Literature review Introduction: At the branch level, there is no delineation over Islamic and conventional transactions. Each branch officer is expected to deal with both systems. Islamic and conventional transactions share the share computers and automated teller machines (ATMs) facilities. To some extent, overhead expenses on wages/salaries, office equipment and furniture etc. can be accounted … Read More
Literature Review on the Prohibition of Riba
CHAPTER 2: 2.1 INTRODUCTION – PROHIBITION OF RIBA 2.1.1 Riba In Holy Qur’an Since the ages of legacy by Prophet Muhammad S.A.W., he has encourage and forbid public to never take riba (interest) in debt and also in doing business. The societies of Arab Jahiliyyah in the past were among the peoples in Arabic land … Read More
Main Risks in the Banking System
There are some risks in banking system which is really effecting all the banking services. This part of paper will explain to you that what are the risk main risks in banking system? We need to analys what kind of main risk we have in banks and need to identify them before we start to … Read More
Key Factors on Mortgage Loans
Mortgage loan is a loan secured use to finance by real property. It is usually used with specified payment periods and interest rates according to the agreement of the mortgage loan made between the two parties. Mortgage loan also can know as amortized loan. Under legal agreement, the mortgagor (borrower) gives the mortgagee (lender) a … Read More
Effects of Capital Structure in Pakistani Banks
Abstract This study has been conducted to see the relationship between Capital Structure and Profitability of Pakistani Banks. All these banks are regulated by statutory body of State Bank of Pakistan. Sample data has been collected for 15 banks and 5 years data (2003-2007) has been used for analysis. Capital structure has been proxied by … Read More
Problems Obtaining Credit for SMEs
This chapter reviews the loan availability, procedure and condition and several problem faced by small and medium enterprises in obtaining credit facility from commercial banks. Firstly, the chapter focuses on the types and condition of credit facilities. Secondly, the chapter overview the procedure when obtaining loans. Finally, the chapter explores the problem faced by SMEs … Read More
Risk Management in the Indian Banking Industry
Share this: Facebook Twitter Reddit LinkedIn WhatsApp In past couple of year’s world has witnessed a major economic downturn which has shocked few of the most powerful economies and the main reason for that was the subprime crisis which led to failure of top global banks and financial institutions. Thus to avoid such circumstances in future it is really vital … Read More
Importance of Operational Risk in Banks
2.1 Introduction The purpose of this chapter is to survey the recent literature on operational risk in banks. The starting point is to define financial risk and risk management in order to have an overview of risks in the financial sector. Then the chapter continues to define operational risk which is the central theme of … Read More
Social Dimensions of Islamic Banking
Introduction: It is very interesting to know that banking operations in the modern world such as transactions savings of money and investments are highly encouraged but it is criticized in a way it operates in the modern world. Also, it is a claim by Muslims that Islamic principles are very flexible and universal that they … Read More
