activity or recapitalizations are likely to adversely affect bank profitability during a stress period. Our findings provide … performance ratios due to increased leverage imply increased solvency risk for banks. The effect of the liquidity ratio on bank … liquidity of banks helps to exploit opportunities presented directly and at lower cost, thereby increasing their profitability …

This study examines the impact credit risk management has on the profitability of commercial banks in Nigeria. The main … ratio and non-performing loan ratio) and the profitability ratio (return on average asset, in particular) of five big … the data analysis shows that there is a strong relationship between credit risk parameters and returns of the bank …

Banking Supervision, in response to the introduction of the International Financial Reporting Standard 9 (IFRS 9), which … assets. Using a sample of publicly listed European banks from 2016 to 2019, we find that bank CTA adoption choice is … associated with neutral factors captured by bank-specific fundamental characteristics, and potential opportunistic factors …

USA banking industry. The findings show that bank capital and credit risk influence profitability in Asian developed … findings of the simultaneous equations model indicate that bank capital has a positive impact on profitability in large and … medium banks, whereas the profitability of banks influences the bank capital positively in case of large banks and negatively …

In the wake of the 2008 financial crisis, bank regulators are paying more attention to derivatives. In a move that can … be seen as a step away from fair-value accounting, bank regulators (Basel III) have proposed to calculate bank leverage … of regulatory ratios, the proposed changes will also improve bank disclosure of exposure to credit derivatives. This …

) and the Liquidity Coverage Ratio (LCR), are likely to impact banks’ profitability (i.e., ROA), capital levels and default … to explain the variation in a measure of a bank’s default risk (approximated by Z-score) and how these effects make their … probabilities of default. Conversely, the impact on banks’ profitability is less clear-cut; what seems to matter is banks’ funding …

corresponding risk-taking, the ensuing effect on their profitability and the respective publication effect. Exploiting the …

corresponding risk-taking, the ensuing effect on their profitability and the respective publication effect. Exploiting the …

. Thus, this paper provides early empirical evidence of the IFRS 9 transition for bank supervisors, governments, and … impact of accounting standard changes on bank behavior and, consequently, on the resilience of corporate and investment banks …