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Risk in Islamic Banking
Abedifar, Pejman; Molyneux, Philip; Tarazi, Amine - HAL - 2012
This paper investigates risk and stability features of Islamic banking using a sample of 553 banks from 24 countries between 1999 and 2009. Small Islamic banks that are leveraged or based in countries with predominantly Muslim populations have lower credit risk than conventional banks. In terms...
Persistent link: https://www.econbiz.de/10010899528
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Alarm System for Credit Losses Impairment
Salhi, Yahia; Thérond, Pierre-Emmanuel - HAL - 2014
The recent fi nancial crisis has lead the IASB to settle new reporting standards for fi nancial instruments. The extended ability to measure some debt instruments at amortized cost is associated with a new impairment losses mechanism: Expected Credit Losses. In this paper, after a brief...
Persistent link: https://www.econbiz.de/10010899862
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Carry trade and return crash risk
Sy, Mouhamadou; Tabarraei, Hamidreza - HAL - 2009
We build two leveraged and non-leveraged strategies for carry trading. In the non-leveraged carry trade we show that the Sharpe ratio as a proxy for profitability has a concave form with respect to the interest rate differentials. Our model predicts the concavity of the Sharpe ratio and data...
Persistent link: https://www.econbiz.de/10010738717
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NATIONAL ACCOUNTING CULTURE AND THE RECOGNITION OF PROVISIONS: AN APPLICATION OF THE PRUDENCE PRINCIPLE
Feleagă, Liliana; Dragomir, Voicu D.; Feleagă, Niculae - HAL - 2010
Prudence in accounting is a corner-stone concept which has shaped accounting theory, as well as ordinary financial … reporting. Thus, on the quantitative side of the study, we developed a proxy for accounting conservatism, namely the degree of … uncertainty associated with the settling of a company's obligations. To this purpose, we hand-collected accounting data for 388 …
Persistent link: https://www.econbiz.de/10008791929
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The use of accounting and stock market data to predict bank financial distress: the case of East Asian banks
Distinguin, Isabelle; Tarazi, Amine; Trinidad, Jocelyn - HAL - 2011
This paper investigates whether market information could add to accounting information in the prediction of bank … financial distress in Asia. A stepwise logit model is first estimated to isolate the optimal set of accounting indicators and …
Persistent link: https://www.econbiz.de/10010607934
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Monetary policy, risk-taking channel and income structure: an empirical assessment of the French banking system
Eid, Samer - HAL - 2011
According to some recent empirical papers, periods of low interest rates would favor a risk-taking channel of monetary policy whereby bank risk-appetite and risk-taking behavior would be stronger after. Several theoretical explanations exist to this phenomenon, such as the managerial...
Persistent link: https://www.econbiz.de/10010898454
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Disclosure, ownership structure and bank risk: Evidence from Asia
Setiyono, Bowo; Tarazi, Amine - HAL - 2014
We investigate the impact of the interaction of disclosure and ownership structure on bank risk. Using a sample of 209 commercial banks from Asia during the 2004-2010 period, we find that disclosure is negatively associated with income volatility and that such an impact is stronger in the...
Persistent link: https://www.econbiz.de/10010899381
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Are early market indicators of financial deterioration accurate for Too Big To Fail banks? Evidence from East Asia
Distinguin, Isabelle; Tarazi, Amine - HAL - 2010
Fail banks in Asia. A stepwise logit model is first estimated to isolate the optimal set of accounting indicators to …
Persistent link: https://www.econbiz.de/10010820702
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The use of accounting and stock market data to predict bank financial distress: the case of East Asian banks
Distinguin, Isabelle; Tarazi, Amine; Trinidad, Jocelyn - HAL - 2008
This paper investigates whether market information could add to accounting information in the prediction of bank … financial distress in Asia. A stepwise logit model is first estimated to isolate the optimal set of accounting indicators and …
Persistent link: https://www.econbiz.de/10010821430
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Banks' procyclicality behavior : does provisioning matter ?
Bouvatier, Vincent; Lepetit, Laetitia - HAL - 2006
channel hypothesis, which means that poorly capitalized banks are constrained to expand credit. We also find that loan loss …
Persistent link: https://www.econbiz.de/10010750761