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Banks and it used annual data for the financial year 2007-08. For this purpose, the bank specific characteristics such as …
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This study examines whether SFAS 166/167 eliminating the exclusion of consolidation for qualifying special purpose entities (QSPEs) impacted the cost of equity capital for a sample of banks. This exclusion previously allowed banks to avoid consolidation of many asset securitization transactions,...
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the factors affecting the disclosure practices of banks in India. Banks forming a part of Nifty Bank Index have been … standard. Size of the bank, profitability and age are the significant factors affecting the disclosure practices of banks in …
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