Agricultural credit risk migration is examined using loan records gathered from four agricultural lenders. Results indicate that lender risk ratings are much more stable than ratings based on credit scores estimated from financial statements, highlighting the importance played by nonfinancial...

Purpose The purpose of this paper is to explore the linkage between agricultural sector and macroeconomic factors with farm financial health. It considers whether agricultural lenders can more accurately anticipate changes in the credit quality of their portfolios by considering broad economic...

Purpose – An established paradigm in small business lending is segmented by bank size with large banks more likely to lend to large informationally transparent firms while small banks are more likely to lend to small informationally opaque firms. In light of banking consolidation, this market...

Purpose The purpose of this paper is to investigate the importance of business lending as a source of bank profits in the UK banking system. The paper also examines whether the profitability of business lending is mostly driven by heterogeneous characteristics of individual banks or whether it...

This paper provides review for which demonstrates the links between politics and banking. In addition to the perspective in , several recent studies relating to financial crisis are also introduced here. Issues about illiquidity, insolvency, credit boom, accuracy of credit rating, and neglected...

This article investigates the extent that board characteristics and board strengths influence the accounting conservatism, estimated by market-based and accrual-based measures, before and during the financial crisis. The percentage of inside directors and the additional directorships (board...

In the last years, and especially during the recent financial crisis there is an ongoing debate about non-perorming loans (NPLs) as they have increased enormously, even in developed countries. This phenomenon has deteriorated the overall status of banks, especially in countries that affected...

This paper explores how political participation and engagement via social media may affect political participation and engagement offline and via other online channels, drawing from the exchange concept in marketing theory. Social media political participation and engagement is distinguished...

Financial crisis affected many people and companies in the world negatively in terms of job loss and bankruptcy. Owing to this aspect, today many banks developed strategies in order to minimize the effects of any potential crisis which might be occurred in the future. Present study aims to...

The book is a revision of prior version that was intended as a text for teaching accounting students about ethics, as well as a book about ethics for professional accountants. As such, the current book serves a useful purpose. Educating accounting students and practicing professionals is an...