This paper assesses how legal origin influences financial development through regulation quality and the rule of law. It employs all the dimensions identified by the Financial Development and Structure Database of the World Bank. The law channels are instrumented with legal origins to account...

The aim of this study is to investigate the impact of corruption on bank lending in Russia. This issue is of major interest in order to understand the causes of financial underdevelopment and the effects of corruption in Russia. We use regional measures of corruption and bank-level data to...

Disputes involving banks deserve special attention from the judiciary. This flows from the overarching importance of banks to the financial system and the potentially disastrous consequences of bank failures. Against this background, this paper highlights key considerations that the Courts must...

Objective – Evidence suggests that bank customers should be given increased protection in their dealings with banks. The objectives of this research are, first, to analyze state interventionism in the protection of bank customers in Indonesia, and, second, to determine and analyzed the form of...

The ongoing financial crisis has made it clear that bureaucratic supervisors and public enforcement authorities are encountering serious difficulties in ensuring both bank stability and credit risk control. According to part of the literature, securities class actions (SCA) can be considered as...

The study examines the impact of bank's asset and liability structure on their profitability without monetary policy and size; the study utilizes panel data with cross section analysis on data of 10 unit banks according to the annual balance sheet & performance. The populations of the study are...

Many theories link depositors' behavior to the transparency of banks. Yet, very little is known about this relationship empirically. Analyzing US commercial banks from 1994-2013, we document that uninsured deposit flows are more sensitive to information about bank performance when the quality of...

Purpose: This paper aims to examine whether commercial banks manage earnings through their use of Level 3 valuation under The Statement of Financial Accounting Standards No. 157 (FAS 157), Fair Value Measurements. To achieve this goal, we investigate the association between banks' performance...

In this study, we examine the effect of increased tax transparency on the tax planning behavior of European banks. In 2014, the European Union introduced public country-by-country reporting requirements to the banking industry. Treating this new requirement as an exogenous shock, we find limited...

This study intends to investigate the determinants of profitability of four nationalised banks in Bangladesh, during the period of 2010 to 2014. Eight variables are drawn from the banking literature as proxies for bank-internal and macroeconomic determinants such as risk (NPLTL), capital...