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Are incurred loss standards countercyclical? : a case study using U.S. bank holding company data
Du, Fang; Hancock, Diana; Hafften, Alexander H. von - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-30
raised concerns that existing provision accounting may be procyclical. Most related studies have found evidence of …
Persistent link: https://www.econbiz.de/10013161851
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Tax loss amortization of companies in Slovakia
Bánociová, Anna; Ťahlová, Slavomíra - In: Journal of risk and financial management : JRFM 13 (2020) 10/241, pp. 1-14
higher tax liability by tax loss amortization to reduce their income tax payable. Based on the review of literature from the … field of legislation concerning the tax loss amortization by using the descriptive statistics of selected corporate and tax … 2015 to 2018. Tax loss can be considered as a tool for tax optimization, which is used by companies in all countries of the …
Persistent link: https://www.econbiz.de/10012387178
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The impact of the Basel accord on Greek banks : a stress test study
Leventides, John; Donatou, Anna - In: Journal of risk and financial management : JRFM 8 (2015) 2, pp. 181-197
In this paper, we study the impact of extreme events on the loan portfolios of the Greek banking system. These portfolios are grouped into three separate groups based on the size of the bank to which they belong, in particular, large, medium, and small size. A series of extreme scenarios was...
Persistent link: https://www.econbiz.de/10011545145
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Efficiency and determinants of capital structure in the Greek pharmaceutical, cosmetic and detergent industries
Tsolas, Ioannis E. - In: Journal of risk and financial management : JRFM 14 (2021) 12, pp. 1-13
The purpose of this paper is to investigate the relationship between a firm’s capital structure (i.e., leverage) and its operating environment, taking into account firm (i.e., efficiency, asset structure, profitability, size, age and risk) and industry effects. For a sample of Greek...
Persistent link: https://www.econbiz.de/10012798674
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Money decentralization under direct democracy procedures : the case of classical Athens
Economou, Emmanouil Marios L.; Kyriazēs, Nikos K.; … - In: Journal of risk and financial management : JRFM 14 (2021) 1/30, pp. 1-17
By analyzing the case of Athens during the Classical period (508-323 BCE) the main thesis of this paper is that under direct democracy procedures and the related institutional setup, a monetary system without a Central Bank may function relatively well. We focus on the following issues: (i) Τhe...
Persistent link: https://www.econbiz.de/10012417513
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Banking development and economy in Greece : evidence from regional data
Floros, Christos - In: Journal of risk and financial management : JRFM 13 (2020) 10/243, pp. 1-13
banks must continue to operate branches and ATMs in Greece. Finally, we show that local GDP helps significantly in … banking services in Greece. …
Persistent link: https://www.econbiz.de/10012387141
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Firm credit scoring : a series two-stage DEA bootstrapped approach
Tsolas, Ioannis E. - In: Journal of risk and financial management : JRFM 14 (2021) 5, pp. 1-12
This paper employs a cross-sectional research design to collect quantitative data for a group of Greek pharmaceutical companies in order to evaluate their credit risk. The data are processed using a variety of quantitative approaches, including series two-stage data envelopment analysis (DEA)...
Persistent link: https://www.econbiz.de/10012534610
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Does board gender diversity really improve firm performance? : evidence from Greek listed firms
Arvanitis, Stavros E.; Varouchas, Evangelos G.; … - In: Journal of risk and financial management : JRFM 15 (2022) 7, pp. 1-19
In recent decades, the contribution of board gender diversity to corporate performance has drawn the interest of researchers, politicians and regulators. This paper examines whether board gender diversity affected the financial performance of 111 Greek listed firms from 2008 to 2020. We use the...
Persistent link: https://www.econbiz.de/10013370436
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Greek banking sector stock reaction to ECB's monetary policy interventions
Petrakis, Nikolaos; Lemonakis, Christos; Floros, Christos; … - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-19
Reacting to extreme uncertainty conditions caused by the global financial crisis, the European Central Bank implemented countercyclical strategy, combining conventional and non-traditional monetary policy tools to stabilize financial markets and euro area economies. We study the impact of the...
Persistent link: https://www.econbiz.de/10013471420
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Social security payments and financialization : lessons from the Greek case
Kyriakopoulos, Dionysios; Yfantopoulos, John; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-19
This paper is founded on both the theoretical schemes of financialization, as a new regime of accumulation, and the shareholder value, the everyday finance, the structured finance, as well as the finance-led growth regime, whose special institutional forms concern the wage-labor nexus, the...
Persistent link: https://www.econbiz.de/10014284102