Original Research
The Impacts of Banking System Stability on Sustainable Development: Conditional Mean-Based and Parameter Heterogeneity Approaches

Yusheng Kong; Albert Henry Ntarmah; Joana Cobbinah; Michael Verner Menyah

Volume 7, Issue 9 , September 2020, Pages 482-505

  We explored the impacts of banking system stability on sustainable development for the period 2000-2016 as well pre and post-global financial crisis periods. We employed econometric frameworks of dynamic fixed effects, system GMM and most recent estimator - panel quantile regression with fixed effects ...  Read More

Original Research
Detection of Financial Statement Frauds Using Beneish Model: Empirical Evidence from Listed Pharmaceutical Companies in Bangladesh

MD Tanjil Mollah; Ishtiak Ahmed Sakib

Volume 7, Issue 9 , September 2020, Pages 506-521

  Financial statement fraud had the most significant financial impact on companies when compared to the other categories of occupational fraud as per ACFE Report to the Nations 2014. This study aims to determine the value of Beneish M-Score and to identify whether selected pharmaceutical companies were ...  Read More

Review Article
A Literature Review on Organizational Culture towards Corporate Performance

Yasas L. Pathiranage; Lakmini V. K. Jayatilake; Ruwan Abeysekera

Volume 7, Issue 9 , September 2020, Pages 522-544

  Syntheses of existing literature provide a framework for a broader understanding of the current state of the organizational culture. This literature review synthesized the relevant literature pertaining to the role of organizational culture on business performance in a perspective of the corporate group. ...  Read More

Conceptual Paper
Option in House Lease Contracts

Roghayyeh Aminikhah

Volume 7, Issue 9 , September 2020, Pages 545-557

  Existence of high uncertainty in economic fields and consequently need to efficient tools for covering risk resulted from these uncertainties is evident for everybody. One of the economical fields of our country which necessitate these tools is real estate and particularly leasing. Traditional contracts ...  Read More