region economic determinants of real estate lending of commercial banks across all 51 states spanning the period 1966 … of loans given out by banks. Findings Greater capitalization, liquidity and overhead costs reduce real estate lending …, while banks diversification and the size of the banking industry in each state increase such lending. Moreover, real estate …

Purpose – The paper aims to investigate disclosure practices in the annual reports of Libyan banks in the run‐up to the … opening of the nation's first stock exchange. Banks dominate this embryonic market but very little research has examined the … of disclosure is non‐random, instead reflecting the profits achieved by the banks concerned. Originality/value – This …

earnings management among major Tunisian banks over the period 2003-2007. Design/methodology/approach – Multivariate … are affiliated to families. In this case, banks should strengthen the presence of independent directors. Finally, the … banks by introducing two variables that have not been tested before which are affiliated directors and co-audit. The paper …

Banks, financial statement users, and accounting standard setters have long disagreed on the informativeness of banks … informativeness of the SCFs of U.S. commercial banks in two settings where SCFs are purported to be useful. The first analysis tests … the incremental value relevance of banks’ SCFs beyond income statements and balance sheets and compares bank's SCFs with …

Purpose – This study aims to investigate the relative efficiency pattern of Jordanian banks during the period between … was used to obtain the efficiency of individual commercial banks in Jordan. Findings – The results of the DEA Charnes … bank efficiency was shown for few banks in the sample. The total efficiency scores suggest that the liberalisation …

trading companies can ow be formed with equity participation of US banks and can be exempt from routine anti‐trust legislation …

Purpose – The purpose of this paper is to provide new empirical evidence on the performance of multinational banks as a … networks exert positive influence on their foreign subsidiaries in India, while the size of the parent banks negatively … examine the differences in the determinants of profitability between small and large or high and low profitability banks …