Considered among of the main causes of the 2007 financial crisis, the credit risk transfer activities deserve nowadays particular attention. This study discusses the continuous effectiveness of the credit risk transfer activities by investigating their effects on the bank risk, liquidity and...

We model mortgage refinancing as a bargaining game involving the borrowing household, the incumbent lender, and an outside bank. In equilibrium, the borrower's ability to refinance depends both on the competitiveness of the local banking market and on the cost of switching banks. We find...

This paper aims to examine the role of corporate governance (CG) on earnings management (EM) in Indian commercial banks. In addition, the study examines the role of board gender diversity within the CG framework using data from 22 publicly traded commercial banks in India from 2010 to 2019. The...

The aim of the study was to determine extent of earning manipulations and possible fraudulent activities in banking sector. The study involved banks in East Africa where the financial statements of 34 banks in Kenya, 30 banks in Tanzania and 20 banks in Uganda were analysed. The study used...

This study utilizes the Analytic Hierarchy Process (AHP) in combination with the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) and Grey Relational Analysis (GRA) models to thoroughly assess the performance of banks in China, India, Pakistan, and Thailand. The...