institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint …

MENA economies is vital evidence, at least to a certain extent that bank performance is explained by market concentration … MENA banks. Cost efficiency and bank size have decreased profitability of banks, and banks with foreign ownership are more …

capital management has detrimental effects on bank stability when banks use accounting management but not when they raise …

This paper investigates the impact of individual bank fundamental variables on stock market returns using data from a … non-interest income in terms of fees and commissions. In panel regressions, we relate bank stock returns to fundamental … spatial correlation. Our results indicate that several bank-specific variables exhibit a robust explanatory power across …

During the last years the lending business has come under considerable competitive pressure and bank managers often … are able to explain the financial performance of bank lending activities. The analysis is based on the CFS-data-set that …

leverage and the BCC category of the bank. Furthermore, we demonstrate that the conventional approach dominates the more trendy … analysis of the bank's position. Moreover, we bring positive evidence on the BCC 2016 reform in Italy …