Outputs (2)

The Impact of Religiosity on Earnings Quality: International Evidence from the Banking Sector (2021)
Journal Article
Abdelsalam, O., Chantziaras, A., Omoteso, K., & Ibrahim, M. (2021). The Impact of Religiosity on Earnings Quality: International Evidence from the Banking Sector. The British Accounting Review, 53(6), Article 100957. https://doi.org/10.1016/j.bar.2020.100957

We examine the impact of religiosity on earnings quality, utilising a global sample of 1,283 listed banks headquartered in 39 countries and covering the period 2002–2018. Using instrumental variables two-stage least squares regressions, we demonstrat... Read More about The Impact of Religiosity on Earnings Quality: International Evidence from the Banking Sector.

New Insights into Bank Asset Securitization: The Impact of Religiosity (2021)
Journal Article
Abdelsalam, O., Elnahass, M., Batten, J. A., & Mollah, S. (2021). New Insights into Bank Asset Securitization: The Impact of Religiosity. Journal of Financial Stability, 54, Article 100854. https://doi.org/10.1016/j.jfs.2021.100854

We examine the influence of both organizational and geographical religiosity, as important ethical parameters moderating a bank’s decision to securitize their assets. The study employs a unique database of banks located within countries marked by hig... Read More about New Insights into Bank Asset Securitization: The Impact of Religiosity.