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Analysis of the ASEAN Banking Integration Framework : the Philippines as a looking glass for consumer preference

De Jesus, Francis Lawrence B.; Torres, Enrico Aurelio - In: Journal of Global Entrepreneurship Research : JGER 7 (2017) 24, pp. 1-16

ASEAN, a region currently undergoing an ambitious integration initiative proposed a unified regional banking system thru the Qualified ASEAN Banks. This brings forth an array of competitive banking alternatives who are now capable of entering new economies within the ASEAN region. Would a local...

Persistent link: https://www.econbiz.de/10011764518

Bank efficiency in Malaysia : a use of malmquist meta-frontier analysis

Azad, Md. Abul Kalam; Susila Munisamy; Abdul Kadar … - In: Eurasian business review 7 (2017) 2, pp. 287-311

This paper uses a two-stage data envelopment analysis to examine bank efficiency in Malaysia. In the first stage, we … use meta-frontier technology to address bank heterogeneity-bank nature (Islamic vs. conventional banks) and bank ownership … empirically demonstrate that using different approaches (i.e., production, profitability, and intermediation) for calculating bank …

Persistent link: https://www.econbiz.de/10011813467

Stakeholders' perceptions on earnings management motivations and techniques in Libyan commercial banks

Barghathi, Yasser - In: Journal of accounting & management information systems … 16 (2017) 3, pp. 344-368

clearly lay out of GAAP and law framework which may be seen as an explicit breach to bank managers’ accountability. The …

Persistent link: https://www.econbiz.de/10011814822

The relevance of financial information and contents of the new audit report for lending decisions of commercial banks

Trpeska, Marina; Atanasovski, Atanasko; Bozinovska … - In: Journal of accounting & management information systems … 16 (2017) 4, pp. 455-471

This research study examines the importance of financial information and information contained in the ISA’s New Audit Report effective from 2016 for lenders as capital providers. We base our findings on a survey conducted in September of 2016 with corporate loan officers for medium-large...

Persistent link: https://www.econbiz.de/10011815071

The relation between the CSR and the accounting information system data in Central and Eastern European (CEE) countries : the evidence of the Polish financial institutions

Fijałkowska, Justyna; Zyznarska-Dworczak, Beata; … - In: Journal of accounting & management information systems … 16 (2017) 4, pp. 490-521

Financial institutions play a fundamental role in determining the sustainability of economies, both in developed and developing countries. However, the worldwide financial crises made many financial institutions lost their credibility and CSR engagement has been perceived as a remedy. The aim of...

Persistent link: https://www.econbiz.de/10011815089

An examination of the relationship between CSR disclosure and financial performance : the case of Polish banks

Matuszak, Łukasz; Różańska, Ewa - In: Journal of accounting & management information systems … 16 (2017) 4, pp. 522-533

The purpose of this study is twofold. First, this study investigates the trends of corporate social responsibility (CSR) reporting and financial performance (FP) in commercial banks in Poland. Second, this study examines the impact of the CSR disclosure of the banks on their financial...

Persistent link: https://www.econbiz.de/10011815093

Are banks and stock markets complements or substitutes? : empirical evidence from three countries

Nyasha, Sheilla; Odhiambo, Nicholas M. - In: Managing global transitions : international research journal 15 (2017) 1, pp. 81-101

This paper has tested whether bank-based financial development and market-based financial development are complements …-Bounds-testing approach to carry out the test. The study also employs the method of means-removed average to construct both bank-based and … market-based financial development indices. The results of this study show that while in the usa and Brazil, bank-based and …

Persistent link: https://www.econbiz.de/10011823879

The role of participation banking as alternative financing channels to substitute for deposit banks and its growth in the Turkish finance market - period: 2007-2015

Sayım, Ferhat - In: Emerging Markets Journal : EMAJ 7 (2017) 1, pp. 47-52

Persistent link: https://www.econbiz.de/10011857572

The promise of Fintech in emerging markets : not as disruptive

Zalan, Tatiana; Toufaily, Elissar - In: Contemporary economics 11 (2017) 4, pp. 415-430

is the bank-fintech collaboration, which will create new value for ecosystem partners and speed up innovation. Our study … services platform embedded in a broader ecosystem to facilitate the bank-fintech collaboration. …

Persistent link: https://www.econbiz.de/10011888957

Scientific and methodical approaches to determining the center-orientation of financial conglomerates with the factor and cluster analysis

Vasilyeva, Tetyana; Kozyriev, Vadim - In: Business ethics and leadership : BEL 1 (2017) 1, pp. 6-15

Persistent link: https://www.econbiz.de/10011891652