The study aims to provide empirical evidence for a one-way relationship between corporate environmental responsibility (CER) and financial performance (FP) in the banking industry, with special consideration into the moderating role of legal regulations and ownership structures. Net interest...

There are legal requirements for a bank to be officially listed on the Vietnam stock exchange; hence by the end of 2020, Vietnam's banking industry had 43% of banks officially listed on the stock exchange and 57% of banks not officially listed. Accordingly, the difference between these two groups...

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...

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...

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...

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...

We compute the Shareholder Value Creation of Santander, BBVA, Popular and Bankinter between 1991 and 2010. The shareholder value creation during this period was: Santander -24 billion euros; BBVA -22; Popular 1.6 and Bankinter 0.6.The average shareholder return was: Santander 12.7%; BBVA 11.5%;...

The Reserve Bank of India (RBI) has stipulated the Prompt Corrective Action (PCA) Framework in order to ensure the adequacy of banks' internal control system and improve their quality. The PCA framework for Indian bank complies with the Core Banking Principles laid down by the Bank for...

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...

We study the effect of information technology (IT) investment and merger integration on the value derived from 118 mergers in the U.S. banking industry. We quantify integration depth based on expenditures in merger-related integration, and examine how pre-merger IT intensity of the acquiring...