Empirical studies have shown that state-owned enterprises (SOEs), and especially the compensation of topmanagers, are very relevant to the performance and sustainable provision of public services. Whereas there are numerous studies on the compensation of top-management of private sector...

This paper examines the concept of a promise, an essential tool for Islamic financial transactions that has facilitated the development of structured Sharī‘ah-compliant financing arrangements and mitigated much of the risk that Islamic financial institutions encounter. The study explores...

Empirical studies show that state-owned enterprises (SOEs) are very important for society. The compensation of executive directors is crucial in the debate on effective, efficient and sustainable public service provision. Nevertheless, there are very few empirical studies in the international...

The materiality principle supports the information function of financial accounting as to what information could usefully be published to enhance investors' decisions. Therefore, materiality guides the entity preparing the accounts to present relevant financial information and to prevent...