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IFRS – preparedness of Indian banking industry

Firoz, Mohammad - In: Journal of Financial Reporting and Accounting 9 (2011) 1, pp. 47-53

Purpose – The purpose of this paper is to analyze the preparations carried out by the Indian banking industry for the … is based upon the critical analysis of the financial statements of the Indian banking industry and the relevant … provisions of IFRS and other relevant laws applicable for the Indian banking industry. Findings – The main finding of this paper …

Persistent link: https://www.econbiz.de/10014869571

Efficiency of Islamic and conventional banks in Malaysia

Ismail, Farhana; Shabri Abd. Majid, M.; Rahim, Rossazana Ab. - In: Journal of Financial Reporting and Accounting 11 (2013) 1, pp. 92-107

initially used, to investigate the cost efficiency of the Malaysian banking sector and followed by Tobit regression analysis …

Persistent link: https://www.econbiz.de/10014869638

Profit-sharing investment accounts in islamic banks or mutualization, accounting perspective

AlShattarat, Wasim K.; Atmeh, Muhannad A. - In: Journal of Financial Reporting and Accounting 14 (2016) 1, pp. 30-48

Purpose Islamic banks use Mudarabah contract to replace the interest-bearing deposits with profit-sharing investment accounts. The purpose of this paper is to explore the challenges and problems associated with the employment of Mudarabah contract by Islamic banks. Design/methodology/approach...

Persistent link: https://www.econbiz.de/10014869750

Currency risk impact on the financial performance of multilateral banks

Kamau, Philip; Inanga, Eno L.; Rwegasira, Kami - In: Journal of Financial Reporting and Accounting 13 (2015) 1, pp. 91-118

banking industry. To the authors’ knowledge it is the first study providing empirical evidence on currency risk impact on MBs …

Persistent link: https://www.econbiz.de/10014869859

Market structure and performance of Malaysian banking industry

Ab-Rahim, Rossazana; Chiang, Sheen Nie - In: Journal of Financial Reporting and Accounting 14 (2016) 2, pp. 158-177

concentration of Malaysian banking industry is at a declining trend; structurally speaking, Malaysian banks are more competitive due … banking efficiency determines the profitability performance of Malaysian commercial banks. Originality/value Past studies on … Malaysian banking sector had tended to focus either on measuring the performance or assessing the market structure of banks …

Persistent link: https://www.econbiz.de/10014869862

The compliance function in banks

Edwards, Jonathan; Wolfe, Simon - In: Journal of Financial Regulation and Compliance 12 (2004) 3, pp. 216-224

The Basel Committee on Banking Supervision under the auspices of the Bank for International Settlements (BIS) published … the views of banking supervisors and provide basic guidance for banks. Whereas there is no attempt to prescribe a uniform … approach, a clear set of general principles is laid down for the role of the compliance function within banking organisations …

Persistent link: https://www.econbiz.de/10014869972

Implementing the EU Capital Requirement Directive – key operational risk elements

Sheen, Andrew - In: Journal of Financial Regulation and Compliance 13 (2005) 4, pp. 313-323

Basel II and the EU CRD introduce, for the first time, specific Operational Risk requirements for credit institutions and investment firms. With less than 2 years available to prepare for the introduction of the simpler Operational Risk approaches, some firms would find it useful for the FSA to...

Persistent link: https://www.econbiz.de/10014870005

‘The most valuable commodity I know of is information’

Burger, Richard; Davies, George - In: Journal of Financial Regulation and Compliance 13 (2005) 4, pp. 324-332

This paper summarises the FSA's enforcement action taken to date under the market abuse regime and considers how the implementation of the Market Abuse Directive (‘MAD’) will affect the work of city compliance officers. In particular, this paper focuses on the new requirement for the...

Persistent link: https://www.econbiz.de/10014870006

Banking supervision in a smaller financial centre – problems and recipes for success

Foot, Michael - In: Journal of Financial Regulation and Compliance 14 (2006) 1, pp. 7-13

‐operation. Design/methodology/approach – Contrasts are drawn from the author's personal experiences as a banking regulator in large and … illustrate what might help. Originality/value – The author is one of relatively few banking regulators who have worked at senior …

Persistent link: https://www.econbiz.de/10014870008

Basel II – an opportunity for convergence in the EU

María Roldán, José - In: Journal of Financial Regulation and Compliance 14 (2006) 1, pp. 24-28

Purpose – Seeks to present the personal viewpoint of the chairman of the Committee of European Banking Supervision …

Persistent link: https://www.econbiz.de/10014870010