This paper uses stochastic frontier analysis and Tobit regressions to provide international evidence on the impact of regulatory, supervision and environmental factors on bank efficiency. Our contribution is twofold. First, we use a newly constructed database of 3,086 observations from 677...

We investigate the association between the regulatory and supervision framework and the acquisition likelihood in the Asian banking industry. The sample consists of 472 commercial banks operating in 9 South and Southeastern Asian countries, from which 52 were acquired between 1998 and 2004,...

Prior studies on the determinants of audit reports focus on non-financial sectors. In contrast, the present study examines the determinants of auditors' opinion in the banking industry, using a sample of banks drawn from 9 Asian countries over the period 1995-2004. We use logistic regression and...

This study uses a sample of 715 banks from 95 countries and two-stage data envelopment analysis (DEA) to provide international evidence on the impact of regulations and supervision approaches on banks' efficiency. We first use DEA to estimate technical and scale efficiency. We then use Tobit...

This paper employs the statistical cost accounting method on a sample of 36 domestic and 44 foreign banks operating in the UK over the period 1996-2002 to examine the relationship between profits and asset-liability composition. The sample was initially split into high and low profit banks by...

This paper extends the literature on foreign banking by developing a model that attempts to explain the performance of Greek banks operating abroad using a balanced pooled time-series dataset. Five variables are drawn from the multinational banking literature and represent ownership-specific and...

The verification of whether the financial statements of a firm represent its actual position is of major importance for auditors, which should provide a qualified report if they conclude that the financial statements fail to meet this requirement. This paper implements support vector machines...

In this paper we develop a multicriteria decision aid model, to investigate whether it is possible to replicate the credit ratings of Fitch on Asian banks using publicly available data. The model is developed with the Multi-group Hierarchical DIScrimination (MHDIS) approach, following a 10-fold...

This paper examines the determinants of profits of Greek banks operating abroad by developing an integrated model that includes a set of determinants informed by the literature on the profitability of both multinational and domestic banks. The basis for our econometric analysis is provided by an...

This study examines the financial characteristics of 52 targets and 47 acquirers that were involved in acquisitions in the Asian commercial banking sector over the period 1998-2004 and a control sample of non-merged banks matched by country and year. Three logistic regression models are...