How do developments at lending institutions that alter the way they grant and monitor loans influence their borrowers' financial reporting quality (FRQ)? We examine this question by investigating the influence that privatizations of Chinese state banks (CSBs) had on the quality of their...

Trotz Fusionen und Finanzkrise hat sich im Finanzsektor wenig geändert: Der Frauenanteil in den Spitzengremien der großen Banken und Versicherungen in Deutschland blieb auch 2010 auf einem extrem niedrigen Niveau. Innovationspotentiale, die sich aus einer deutlichen Erhöhung des Frauenanteils...

Capital misallocation is widely thought to be an important factor underpinning productivity and income gaps between advanced and emerging economies. This paper studies how well Indian banks allocate capital across firms with varying levels of productivity. The analysis reveals that the link...

The timeliness of financial reporting has been an important topic in the accounting literature for decades. There is a tradeoff between the timeliness of reporting and the value of the information being reported. Prior to the advent of the internet, reporting had to be done using print media....

This paper compares funding structure, financial facilities, and evolution of roles and activities of Export-Import Banks (EXIMs) in six Asian economies -- Japan, Korea, Taiwan of China (hereinafter referred as Taiwan), India, Thailand, and China. It examines the similarities and differences...

This paper attempts to compare policies and practices on the disclosure of external auditing results of deposit taking institutions in Hong Kong, Indonesia, China, Japan, Thailand, Singapore, Korea and Malaysia

This is a case study of the Bank of America and Merrill Lynch merger. It is based on the article, Fiduciary Exemption for Public Necessity: Shareholder Profit, Public Good, and the Hobson's Choice during a National Crisis, 17 Geo. Mason L. Rev. 661 (2010). The case study analyzes the...

The banking crisis has cruelly exposed how UK banks failed to adequately defend the interests of their multiple stakeholders and has resulted in the reputation of the banking sector being severely tarnished. This proposal specifically addresses measures to help to improve corporate governance in...

This paper examines the determinants of executive compensation in Chinese banking during 2005-2012. Using the fixed effects panel, 2SLS and dynamic GMM regressions, I find that there is no significant positive pay performance relation, and CEO power does not necessarily exhibit higher levels of...