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The present paper highlights the need to adopt sustainability strategies in the Romanian banking sector, from the … probability that the bank implements a risk management strategy associated with environmental, social and governance factors … of standardizing sustainable practices throughout the entire banking system in Romania. …
Persistent link: https://www.econbiz.de/10012656270
types of sustainability-related risks, the most obvious example being climate-related risks to the viability and …
Persistent link: https://www.econbiz.de/10014238464
This study examines the impact of green banking disclosure on firms' sustainable growth. The methodology used is panel … Indonesia Stock Exchange. Data are taken from annual reports, financial reports, corporate sustainability reports, and … government publications. The results show that GBDI has a negative effect on SGR, suggesting that green banking disclosures …
Persistent link: https://www.econbiz.de/10014530842
In 2006 China implemented the green credit policy that demands from banks to integrate sustainability considerations … greener and has a positive effect on the financial sustainability of the banks. In particular, we analyzed whether … institutional pressure has an impact on both the sustainability performance and the financial performance of Chinese banks. Using …
Persistent link: https://www.econbiz.de/10012996440
-risk-based capital ratios and bank risk-taking. The findings also demonstrate that an increase in capital buffer ratios decreases the …
Persistent link: https://www.econbiz.de/10013179679
This paper addresses the trade-off between additional loss-absorbing capacity and potentially higher bank risk …
Persistent link: https://www.econbiz.de/10011662963
Traditional theory suggests that higher bank profitability (or franchise value) dissuades bank risk-taking. We … highlight an opposite effect: higher profitability loosens bank borrowing constraints. This enables profitable banks to take … risk on a larger scale, inducing risk-taking. This effect is more pronounced when bank leverage constraints are looser, or …
Persistent link: https://www.econbiz.de/10012020122
We show strong overall and heterogeneous economic incidence effects, as well as distortionary effects, of only shifting statutory incidence (i.e., the agent on which taxes are levied), without any tax rate change. For identification, we exploit a tax change and administrative data from the...
Persistent link: https://www.econbiz.de/10012668346
multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset with information from Orbis and Bank … Focus to assess in how far the new disclosure obligation increased transparency on banks' tax avoidance behavior. Our … EU bank groups, especially in tax havens. We also document a striking disconnect between reported profits and real …
Persistent link: https://www.econbiz.de/10012860836
(listed or non-listed), country of the head-quarter, (external) auditor and bank´s CSR report type. Therefore, this adds …
Persistent link: https://www.econbiz.de/10012438988