Hussein A Abdou

• PhD
• Professor of Finance & Banking at The Newcastle Business School - Northumbria University

This study investigates the predictability power of oil prices and six international stock markets, namely, China, France, the UK, Germany, Japan, and the USA, on the Saudi stock market using five Machine Learning (ML) techniques and the Generalized Method of Moments (GMM). Our analysis reveals that prior to the 2006 collapse, oil exerted the least...

The rapid rise of Bitcoin and its increasing global adoption has raised concerns about its impact on traditional markets, particularly in periods of economic turmoil and uncertainty such as the COVID-19 pandemic. This study examines the extent of the volatility contagion from the Bitcoin market to traditional markets, focusing on gold and six major...

Technical efficiency in banking is a critical aspect of the financial industry and has been widely studied using various measurement techniques. This systematic literature review offers a comprehensive examination of 305 studies on the application of technical efficiency measurement techniques in both Islamic and conventional banking sectors from 1...

This paper examines the use of the return on gold instead of treasury bills in empirical asset pricing models for the US equity market. It builds upon previous research on the safe-haven, hedging, and zero-beta characteristics of gold in developed markets and the close relationship between interest rates, stock, and gold returns. In particular, we...

Purpose This study aims to compare the value relevance of accounting numbers prepared under the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards with those produced under the International Financial Reporting Standards (IFRS) for Takaful companies (TC). Design/methodology/approach The authors assess the va...

[This corrects the article DOI: 10.1007/s10479-022-05024-4.].

This study compares the value relevance of accounting numbers prepared under the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards with those produced under the International Financial Reporting Standards (IFRS) for Takaful companies. We assess the value-relevance of accounting numbers using the Easton and H...

This study aims to explore the role of cryptocurrencies and the US dollar in predicting oil prices pre and during COVID-19 pandemic. The study uses three machine learning models (i.e., Support vector machines, Multilayer Perceptron Neural Networks and Generalized regression neural networks (GRNN)) over the period from January 1, 2018, to July 5, 20...

Using conventional regressions and generalized regression neural networks (GRNNs), we examine the relationship between corporate governance (CG) and earnings management (EM). We also examine whether governance quality moderates the association between EM and CG for a sample of British and Egyptian companies. Our findings show that: (a) UK firms are...

This study examines whether financial reporting with a specific focus on risk disclosures have a predictive (informative) effect on banks’ credit ratings (BCRs) and, consequently, ascertains whether governance structures can moderate such an association. Using one of the largest bank-level datasets collected from 12 Middle East and North African (M...

This study examines whether financial reporting with a specific focus on risk disclosures have a predictive (informative) effect on banks’ credit ratings (BCRs) and, consequently, ascertains whether governance structures can moderate such an association. Using one of the largest bank-level datasets collected from 12 Middle East and North African (M...

Using conventional regressions and Generalized Regression Neural Networks (GRNN), we examine the relationship between Corporate Governance (CG) and Earnings Management (EM). We also examine whether governance quality moderates the association between EM and CG for a sample of British and Egyptian companies. Our findings show that: (a) UK firms are...

This paper examines the impact of Sharia supervisory board (SSB) and governance structures on the extent of operational risk disclosures (ORDs), using a sample of 63 Islamic banks from 10 (i.e., Bahrain, Egypt, Jordan, Kuwait, Lebanon, Oman, Qatar, Saudi Arabia, Syria, and the UAE) countries in the Middle East and North Africa (MENA) region for the...

The main aim of this paper is to investigate how far applying suitably conceived and designed credit scoring models can properly account for the incidence of default and help improve the decision-making process. Four statistical modelling techniques, namely, discriminant analysis, logistic regression, multi-layer feed-forward neural network and pro...

This study examines the impact of multi-layer governance mechanisms on the level of bank risk disclosure. Using a large dataset from 14 Middle East and North Africa (MENA) countries over a period of 8 years, our findings are threefold. First, our results suggest that the presence of a Sharia supervisory board is positively associated with the level...

This paper first employs principal component analysis technique to develop and introduce an alternative UK corporate governance disclosure index to the US-centric ones. Second, we then investigate whether this new corporate governance disclosure index can determine the level of executive pay (including CEOs, CFOs, and all executive directors) in UK...

Financial strength ratings (FSRs) have become more significant particularly since the recent financial crisis of 2007–2009 where rating agencies failed to forecast defaults and the downgrade of some banks. The aim of this paper is to predict Capital Intelligence banks’ financial strength ratings (FSRs) group membership using machine learning and co...

The present study aims to fill gaps in the existing fit and turnover intention (TI) literature by investigating a more comprehensive model, in which TI is proposed to be influenced by the interplays of three multidimensional types of fit including, person organization (P-O) fit, person-group (P-G) fit, and person-job (PJ) fit. Using a sample of 385...

We examine the relationships among religious governance, especially Islamic governance quality (IGQ), national governance quality (NGQ), and risk management and disclosure practices (RDPs), and consequently ascertain whether NGQ has a moderating influence on the IGQ–RDPs nexus. Using one of the largest data sets relating to Islamic banks from 10 Mi...

The aim of this paper is to explore the challenges and opportunities of designing and delivering Degree and Higher Level Apprenticeships (D&HLAs) at levels 4–7 from a multi-stakeholder perspective namely employers, Universities, independent training organisations and professional bodies. Twenty-seven face-to-face interviews were undertaken and them...

Purpose: This paper investigates the effect of corporate board attributes, ownership structure and firm-level characteristics on both corporate mandatory and voluntary disclosure behaviour in annual reports of Libyan firms. Design/methodology/approach: Multivariate regression techniques are used to estimate the effect of corporate board and owners...

The aim of this paper is to explore the challenges and opportunities of designing and delivering Degree and Higher Level Apprenticeships (D&HLAs) at levels 4 - 7 from a multi-stakeholder perspective namely employers, Universities, independent training organisations and professional bodies. 27 face to face interviews were undertaken and thematic con...

This paper uses the Problem Gambling Severity Index (PGSI) to determine differences in UK internet player responses to their motives for gambling online. It also evaluates their views relating to responsible gambling practices and behavioural factors. A three stage analysis applying Structural Equation Modelling (SEM); multiple regression; and mult...

This paper uses panel cointegration with a corresponding vector error correction model (VECM) to investigate the changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK under three different valuation models. First, a basic Ohlson model where our results indicate that while the...

This paper examines the crucial question of whether chief executive officer (CEO) power and corporate governance (CG) structure can moderate the pay-for-performance sensitivity (PPS) using a large up-to-date South African dataset. Our findings are three-fold. First, when direct links between executive pay and performance are examined, we find a pos...

The preoccupation with modelling credit scoring systems including their relevance to predicting and decision making in the financial sector has been with developed countries, whilst developing countries have been largely neglected. The focus of our investigation is on the Cameroonian banking sector with implications for fellow members of the Banque...

This paper examines the impact of mergers and acquisitions (M&A) on the financial performance of the Nigerian market after consolidation. The authors use data from all Nigerian banks that survived the consolidation between 2001 and 2009. Logistic regression models are structured to determine the influence of M&A activities on the financial performa...

E-banking has become one of the most powerful tools in the banking industry and so it has attracted the attention of many researchers and academics. The aim of this paper is twofold. Firstly, to explore the bankers’ perception based on the advantages of electronic banking and the risks that are associated with electronic banking. Secondly, to explo...

The purpose of this paper is to analyse share price behaviour in developing economies and to investigate its response to innovations in the currency markets in terms of the US dollar, British pound sterling, Euro and the Japanese yen in the first decade of the new millennium. The importance of a broadly weighted exchange rate system is captured by...

The purpose of this paper is to examine the relationship between financial development and economic growth. In particular, the authors examine the impact of financial development on the growth of primary, secondary, and tertiary industries in China. Ordinary Least Square (OLS) multiple regressions are applied on a set of data from China for the per...

This paper investigates the risk management practices in e-banking of major UK banks, using the framework of principles introduced by the Basel Committee on Banking Supervision (BCBS). The initial pilot study involves four interviews conducted with staff members of one of the leading UK banks on risk management for e-banking. The main research inst...

Purpose – This paper aims to distinguish whether the decision-making process of the Islamic financial houses in the UK can be improved through the use of credit scoring modeling techniques as opposed to the currently used judgmental approaches. Subsidiary aims are to identify how scoring models can reclassify accepted applicants who later are consi...

The main aims of this paper are, firstly, to investigate the extent to which Yemen’s banks, in particular its Islamic banks, are applying Risk Management Practices (RMPs) and related techniques to deal with various types of risk, and secondly, to compare and distinguish between the RMPs used in Islamic, national and foreign banks. Semi-structured i...

The purpose of this paper is to distinguish between the performance levels of the Malaysian Takaful and conventional life insurance industries with a view to better informing the decisions of stakeholders. Our analysis makes use of financial ratios and macro-economic variables namely Gross Domestic Product (GDP), Consumer Price Index (CPI) and Trea...

SUMMARY Firms need to rely on different financing sources, but the question is how capital structure is determined for a particular industry. Our aim is to undertake an investigation into the factors which determine capital structure in the UK retail industry. Our initial sample consists of 163 (final sample: 100) UK retail companies, using data fr...

The purpose of this paper is to determine which particular organisational and managerial factors contribute to the propensity to export in a declining sector. For this purpose the textile and clothing sector in Portugal and the United Kingdom is chosen for investigation. This study analyses firms’ resources and capabilities, as well as decision-mak...

Firms need to rely on different financing sources, but the question is how capital structure is determined for a particular industry. Our aim is to undertake an investigation into the factors which determine capital structure in the UK retail industry. Our initial sample consists of 163 (final sample: 100) UK retail companies, using data from 2000...

Credit scoring has been regarded as a core appraisal tool of different institutions during the last few decades and has been widely investigated in different areas, such as finance and accounting. Different scoring techniques are being used in areas of classification and prediction, where statistical techniques have conventionally been used. Both s...

Credit scoring has been regarded as a core appraisal tool of different institutions during the last few decades and has been widely investigated in different areas, such as finance and accounting. Different scoring techniques are being used in areas of classification and prediction, where statistical techniques have conventionally been used. Both s...

This paper aims to integrate the theory of bank financial performance with the practice of bank ratings. The paper studies the effect of bank capital structure and financial indicators in Middle Eastern commercial banks associated with high and low ratings issued by Capital Intelligence (CI). The authors also investigate how bank capital structure...

This paper aims to integrate the theory of bank financial performance with the practice of bank ratings. The paper studies the effect of bank capital structure and financial indicators in Middle Eastern commercial banks associated with high and low ratings issued by Capital Intelligence (CI). The authors also investigate how bank capital structure...

The mutual funds industry grew successfully and brought about substantial returns to the investors and the public sector. The main aim of this paper is to evaluate the performance of Indian equity diversified mutual funds. A subsidiary aim is to analyse the relationship between risk and return of these funds based on total risk and systematic risk....

Credit scoring has been widely investigated in the area of finance, in general, and banking sectors, in particular. Recently, genetic programming (GP) has attracted attention in both academic and empirical fields, especially for credit problems. The primary aim of this paper is to investigate the ability of GP, which was proposed as an extension of...

Purpose The main aims of this paper are: first, to investigate how decisions are currently made within the Egyptian public sector environment; and, second, to determine whether the decision making can be significantly improved through the use of credit scoring models. A subsidiary aim is to analyze the impact of different proportions of sub‐samples...

Purpose This paper aims to investigate the efficiency and effectiveness of alternative credit‐scoring models for consumer loans in the banking sector. In particular, the focus is upon the financial risks associated with both the efficiency of alternative models in terms of correct classification rates, and their effectiveness in terms of misclassif...

Nowadays decision makers are, exceptionally, facing complex problems that generally oblige collaboration between individuals with different expertise from different areas. The use of virtual teams is an effective tool to solve these problems,but this is still a relatively new field for academic research. Also, information technology offers an infra...

Fraud is one of the major ethical issues in the credit card industry. The main aims are, firstly, to identify the different types of credit card fraud, and, secondly, to review alternative techniques that have been used in fraud detection. The sub-aim is to present, compare and analyze recently published findings in credit card fraud detection. Thi...

Neural nets have become one of the most important tools using in credit scoring. Credit scoring is regarded as a core appraised tool of commercial banks during the last few decades. The purpose of this paper is to investigate the ability of neural nets, such as probabilistic neural nets and multi-layer feed-forward nets, and conventional techniques...

Credit scoring is regarded as a core competence of commercial banks during the last few decades. A number of credit scoring models have been developed to evaluate credit risk of new loan appli-cants and existing loan clients. The main purpose of the present paper is to evaluate credit risk in Egyptian banks using credit scoring models. Three statis...