Purpose The purpose of this paper is to review the quantum and magnitude of tax avoidance in Nigeria's top seven banks …/methodology/approach Data for the paper came from the annual reports of the banks between 2011 and 2019. The individual bank’s tax data was … analyzed for trends and then consolidated to establish the average percentages and the exact amount of the tax the banks evaded …

consolidation – creating larger banks that operate in more markets – may be associated with an increase in credit availability for … bank operating efficiency. Originality/value – The paper offers insights into the effect of banks on “debt‐sensitive” small …

Purpose – The purpose of this paper is to investigate whether the bond market disciplines all banks equally, in the … sense of demanding the same relative risk premium across banks of different risk over the business cycle. Design … paper finds that the impact of recessions is not uniform across banks – it affects riskier banks more than safer ones. In …

panel of community banks. Design/methodology/approach – The empirical tests for RPE utilized a two‐stage approach in a … unique dataset of community banks executive turnover over a ten‐year period. This allowed the authors to better estimate the … relationship is more pronounced in better‐governed banks, which are more likely to engage in value‐enhancing disciplinary actions …

‐owned banks using data from the Indian banking industry during the period 1986‐2003, and test the hypothesis that privatization … found to result in significant improvement in performance of state‐owned banks. This finding is robust to alternative model … focuses on the impact of partial privatization on operational and financial performance of banks. Future work could consider …

Purpose – The purpose of this paper is to examine empirically the effects of investments by US banks in advertising and …

examination of 44 large banks headquartered in 13 countries; eight of these countries belong to the European Union, seven belong …, different patterns in the relationships across countries and even across banks within the same country. Also, higher … correlations between bank and sovereign risk are found in countries in which the ratio of the assets of banks relative to their …

‐formal financial sectors are taken into account. It could be inferred that, tight monetary policy targeting the ability of banks to …, targeting the ability of banks to receive deposits. In the same vein, adjusting the lending rate could be more effective than …