Showing 1 - 10 of 71
Suggests that the corporate governance (CG) systems of transition economies in Eastern Europe may differ from those of industrialized countries and describes the governance system in Poland, which uses National Investment Funds (NIFs) under supervisory boards and the Treasury to deal with the...
Persistent link: https://www.econbiz.de/10014939526
prudential norms. Asset classifications and provisioning norms have moved closer to international standards. Banks are required … to maintain capital to risk weighted assets ratios of 8 per cent required by the BIS. Local banks follow International … their regulations on financial institutions, but not in a rapid way. In a global financial market, Islamic …
Persistent link: https://www.econbiz.de/10014939669
Purpose – The Basel II Accord requires that banks and other authorized deposit-taking institutions (ADIs) communicate …
Persistent link: https://www.econbiz.de/10010675799
Purpose – The Basel II Accord requires that banks and other authorized deposit‐taking institutions (ADIs) communicate …
Persistent link: https://www.econbiz.de/10014940207
cross‐border settlement systems. Criticizes its limited powers for prudential supervision of banks in the EMU and suggests …
Persistent link: https://www.econbiz.de/10014940406
Purpose -The last decade witnessed the reform of China's financial sector, during which Chinese commercial banks … investigates whether these banks have improved their productivity efficiency during their rapid expansion and growth in the post … efficiency of Chinese commercial banks during 2004-2011. First, the technical efficiency (TE) score is constructed to evaluate …
Persistent link: https://www.econbiz.de/10010932884
Purpose -The purpose of this paper is to investigate the quality of financial reporting by banks in China, and the … profit hiding behavior of banks in particular. Design/methodology/approach -Reported profit is compared with actual profit … structure of individual banks, though joint-stock banks have higher degree of profit hiding. Banks that are more financially …
Persistent link: https://www.econbiz.de/10010932885
Purpose – The purpose of this paper is to examine the Dickens et al. model of bank holding company dividend policy. They identified five explanatory factors in a sample of bank holding companies (BHCs). Banking companies typically pay larger dividends and more often than industrial firms....
Persistent link: https://www.econbiz.de/10009245369
Purpose – Most investors' retirement portfolios have inter-period cash inflows. The standard time-weighted mean return (or geometric mean return) is generally used to report returns on investors' retirement portfolios. The purpose of this paper is to examine the standard time-weighted mean...
Persistent link: https://www.econbiz.de/10009319836
Purpose – The purpose of this paper is to examine the pre- and post-split behavior for trades and quotes of iShare exchange-traded funds (ETFs) that split in June 2005. The objective is to determine whether post-split changes in the bid-ask spread, trade turnover, average dollar-size trade,...
Persistent link: https://www.econbiz.de/10009319839