total of 25 banks operating in Nigeria. A multivariate constant coefficient regression model is adopted as the estimation … technique. The dependent variable in the model is quality of bank assets, proxied as the proportion of non-performing loans (NPL …) to total loans; while operating efficiency, profitability, asset liquidity, loans to deposits ratio, predictability of …

Reinvestment Act (CRA) is associated with how broadly banks define the assessment areas (AAs) within which they operate. Both are … analysis using a sample of 212 banks, observed in 2006. Findings – Qualifying lending and AA lending are found to be unrelated …. This is inconsistent with an ability of banks to gerrymander their AAs in order to tradeoff one regulatory standard against …

cost/fair value measurement methods applied to loans, and test whether loan fair values are an incremental explanatory … of 83 European banks from 2005-2008 is analyzed. The authors employ a regression model in which the stock price …). Findings – Book values and earnings affect banks' market values. Investors appreciate the difference between loan book and fair …

policies of the listed banks, over the period 1995-2005 in Malaysia. Design/methodology/approach – An ordered probit modelling … technique and target adjustment model is used. Findings – Significant differences are found in the payout of the banks … significantly related to the changes in the non-performing loans, corporate and real estate sectors loans ratio and earnings losses …

household loans from UK banks. Design/methodology/approach – The approach uses Vector auto-regression models to test the … which commercial banks could manage household loans better by reducing the effects of macroeconomic factors. … write-offs to discern the main factors which could impact on banks' losses. Findings – This paper identifies several …

Purpose – There is an emerging consensus that systemically important banks should face stricter regulations and … individual banks. The purpose of this paper is to review the proposed measures of systemic importance from the research community … banks, and to evaluate how useful proposed measures of the systemic importance of financial institutions will be to …