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The Properties of Bank’s Accounting Numbers in an International Context Before and After the Introduction of IFRS : A Value Relevance Perspective

Tudini, Edmondo - 2010

This study concentrates on properties of banks' accounting numbers in an international context before and after the … and earnings convey different information to stock valuation‘ (3) Do banks accounting earnings present different … value relevance appears inferior. Looking to valuation properties of banks' accounting numbers across countries considered …

Persistent link: https://www.econbiz.de/10013150038

Compliance of Interim Financial Reporting as Per Regulatory Requirement in India (With Special Reference to Nationalized Bank)

Saxena, Pravin - 2012

Clause 41 of the listing agreement as issued by Securities Exchange Board of India (SEBI) directs the India Inc to …

Persistent link: https://www.econbiz.de/10013109579

How Does Financial Reporting Regulation Affect Firms’ Banking?

Breuer, Matthias - 2018

We examine the effects of financial reporting regulation on firms' banking. Exploiting discontinuous public disclosure and auditing requirements assigned to otherwise similar small and medium-sized private firms, we document that financial reporting regulation reduces firms' reliance on...

Persistent link: https://www.econbiz.de/10012937111

Corporate social responsibility reports of European banks : an empirical analysis of the disclosure quality and its determinants

Löw, Edgar; Klein, Deborah E.; Pavicevac, Adrian - 2020

Banks are crucial enablers of financial and economic development. They have an immense corporate social responsibility (CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth, especially as they operate in a business...

Persistent link: https://www.econbiz.de/10012161187

Repo and reverse repo activity of European banks : market activity, accounting and disclosure

Löw, Edgar; Riegel, Annika Patricia Michelle - 2020

. The example of Lehman Brothers shows how important it is to formulate appropriate accounting standards that actually …

Persistent link: https://www.econbiz.de/10012436674

Disclosure quality on Covid-19 of European Banks in half-year and year-end financial statements 2020

Löw, Edgar; Schröder, Michelle Elodie - 2021

In March 2020, Covid-19 was declared a pandemic by the World Health Organization. Most European governments reacted with lockdowns. A drop in demand as well as supply disruptions affected the economy which also hit European banks with quite a lot of uncertainty, not only regarding possible...

Persistent link: https://www.econbiz.de/10012795250

Stock Market's Assessment of Bank Diversification : Evidence from Listed Public Banks in South Asian Countries

Dempsey, Michael J. - 2013

listed banks operating in India, the relationship observed remains less pronounced for the banks operating in Bangladesh …

Persistent link: https://www.econbiz.de/10013083560

The impact of revenue diversification on bank profitability and stability : empirical evidence from South Asian countries

Nisar, Shoaib; Peng, Ke; Wang, Susheng; Ashraf, Badar Nadeem - In: International Journal of Financial Studies : open … 6 (2018) 2, pp. 1-25

This paper is a contribution to the ongoing debate on the benefits and drawbacks of bank revenue diversification. Revenue diversification may benefit banks if diversified activities are inherently less risky and possess high returns, while it may hurt banks if diversified activities are more...

Persistent link: https://www.econbiz.de/10011883276

Bank diversification, performance and stock market response : evidence from listed public banks in South Asian countries

Edirisuriya, Piyadasa; Gunasekarage, Abeyratna; … - In: Journal of Asian economics 41 (2015), pp. 69-85

Persistent link: https://www.econbiz.de/10011566485

Market power, revenue diversification and bank stability : evidence from selected South Asian countries

Nguyen, My; Skully, Michael T.; Perera, Shrimal - In: Journal of international financial markets, … 22 (2012) 4, pp. 897-912

Persistent link: https://www.econbiz.de/10009582506