Banking crises can be damaging for the economy, and as the recent experience has shown, nowadays they can spread rapidly across the globe with contagious effects. Therefore, the assessment of the stability of the banking sectors is important for regulators, depositors, investors and the general...

There is a growing literature that employs nonparametric frontier methods in order to evaluate the performance of investment funds. This paper proposes an integrated approach for analyzing the efficiency and performance of mutual funds. The methodology combines data envelopment analysis (DEA)...

Credit risk rating is a very important issue for both banks and companies, especially in periods of economic recession. There are many different approaches and methods which have been developed over the years. The aim of this paper is to create a credit risk rating model combining the...

Banking is a popular topic for empirical and methodological research that applies operational research (OR) and artificial intelligence (AI) methods. This article provides a comprehensive and structured bibliographic survey of OR- and AI-based research devoted to the banking industry over the...

We conduct a literature review of 60 studies on the impact of book-tax conformity on earnings management. We review this relationship in public firms, and then in public versus private firms. We also review external factors that may affect this relationship, such as accounting standards...

In this paper, the financial/ownership structures of agribusiness co-operatives (co-ops) are analyzed in order to examine whether new co-op models perform better than the more traditional ones. The assessment procedure introduces a new financial decision-aid approach, which is based on...

The purpose of this study is to estimate and explain the performance of non-life (i.e., property and casualty) insurers. The analysis consists of two stages. First, we propose the use of a multicriteria method to assess the condition of insurers while considering simultaneously a set of...

A secure energy supply is important for all countries. This is especially true for EU countries for geopolitical reasons and because of ongoing reforms in energy markets. This study aims to understand how the energy security of EU countries has evolved by applying three energy security...