Abstract
[...]net pension assets (pension earnings) became more (less) important in firm valuation. Since SFAS No. 158 migrated information on net pension asset values from footnotes to financial statements, there was a resultant increased transparency and visibility of pension plan information. Abu-Alkheil, Khan and Khartabiel's (QJFA 2017) "Do Islamic Banks Optimally Balance the Trade-Off in Capital Structure Mix? A Comparison Approach" tackles the neglected topic of Islamic banking. [...]CBs have less flexibility than IBs to issue more equity before the extra issuance starts to adversely affect the bank's profitability.