While the traditional banking theory and portfolio theory favour diversification strategy for better performance the corporate finance theory supports concentration strategy. The empirical studies also provide mixed evidence on the relationship between sectoral loan diversification and the...

We develop and test accounting-based valuation models for commercial banks. We extend Begley et al.'s (2006) framework and propose a valuation model where goodwill is generated by virtually all commercial and investment banking activities. Key features of our model are: the development of a...

The principal objective of this research study was to investigate the impact of the Great Economic Recession of 2008 on national banks' equity investment valuations and create an empirical model for predicting national banks' financial failure in the United States. The focal period of the study...

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among African banks. Prior studies examine how intangible assets affect firms' profitability and valuation decisions with almost no focus on the role of loan loss provisions. We investigate...

The assessment of strategic opportunities and threats has been a key element of corporate ratings to assess companiesfor their current and in particular future creditworthiness since the enforcement of the new capital regulations for issuingloans in Europe (Basel II). The existing, often...

Die vorliegende Arbeit wurde im Frühjahr dieses Jahres am Fachbereich Wirtschaftder Hochschule Wismar als Diplomarbeit im Studiengang Wirtschaftsrechtangenommen. Sie befasst sich mit einem sowohl für Banken als auch fürBankkunden hoch aktuellen Thema, nämlich der Frage nach der...

Most previous research on efficiency in banking takes a regulatory perspective. In contrast, this paper investigates the empirical relation between efficiency and profitability in five large economies of the European Union during the period 1998-2005 and discusses the results from the...

This paper adopts a business management perspective of studies to examine the role of the credit information market in the bank lending industry. This paper analyzes the credit information market as a particular case of vertical disintegration in the bank credit origination value chain. The main...

The focal point of this research paper is to study the laws and procedures of bank mergers in India. A large number of international and domestic banks all over the world are engaged in merger and acquisition activities. There is diversity of the governing statutes applicable to different...

This paper examines how corporate governance and executive compensation affect bank capitalization strategies for an international sample of banks over the 2003-2011 period. ‘Good' corporate governance, which favors shareholder interests, is found to give rise to lower bank capitalization....