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In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors...
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Capital adequacy standards for banks that operates internationally is of major concern for bank regulators worldwide …. In consequence, the Bank for International Settlements, (BIS) established a framework for measuring capital adequacy for … accord has been widely accepted worldwide by bank regulators and was implemented by the Central Bank of Nigeria, effective …
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performance ratios due to increased leverage imply increased solvency risk for banks. The effect of the liquidity ratio on bank … activity or recapitalizations are likely to adversely affect bank profitability during a stress period. Our findings provide …
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Research in banking less focuses on bank obedience. The issue of bank obedience describe the roles of central bank in … bank on CAMEL and the effect of their obedience on bank's performance. Therefore this research conduct test to separate … positive effect of obedience on bank's performance and the differences between less and fully comply banks. Samples are banks …
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