English Abstract: This study examines earnings management method of savings banks which serve as representative … financing institution for people with poor credit. Because regulatory and supervisory regulations of savings banks are different … to those of commercial banks, managers of savings banks may reflect these characteristics in earnings management method …

, liquidity ratio, and leverage ratio. For the analysis, this paper sets up a theoretical model in which a bank optimizes its … price index brings about a rise in the capital ratio but a fall in the liquidity ratio. Also, an increase in the capital … ratio tends to raise the liquidity leverage ratios, while an increase in the leverage ratio raises the capital ratio …

whether depositors penalize or discipline banks for poor performance relative to the level of risk-taking by withdrawing their …

Korean Mutual savings banks for the period 2000~2005 by utilizing a mathematical programming approach, and analyzes the scale … and group effect of savings banks on these efficiencies. The study also gauges and investigates the efficiency and … costs could have been saved if all the savings banks had been cost efficient during the period. The study also finds that …

the role of cooperatives in overcoming economic crisis. In particular, the interests in cooperative banks increase more … and more because cooperative banks show better performances in overcoming crisis and keeping employment than commercial … banks. In this paper, we investigate mainly the role, characteristics, and contribution to national economy of cooperative …

institutions by using the actual panel data of banks, savings banks, life insurance corporations, non-life insurance corporations …. First of all, in terms of insured deposits of each sector, as the population ages commercial banks' insured deposits … increase while those of insurance companies decrease. On the other hand, the results regarding savings banks and securities …

years. This move is largely in response to fierce competition between domestic banks. There is, however, a growing concern … than others. In lower performance quantile groups, banks with a high overseas asset ratio are associated with higher …

emerging economies in controlling systemic risks. FX-related liquidity risks remain the main driver of credit and market risks … models, systemic risks in an emerging market context are much more complex, as they involve more state …