We develop classification models that could assist auditors during the examination of firms operating in the public services sector. The sample consists of 228 firms from the Health and Social work and the Education UK sectors. The models, both sector-specific and general ones, are developed...

We develop classification models that could assist auditors during the examination of firms operating in the public services sector. The sample consists of 228 firms from the Health and Social work and the Education UK sectors. The models, both sector-specific and general ones, are developed...

The purpose of the present study is the development of classification models for the identification of acquirers and targets in the Asian banking sector. We use a sample of 52 targets and 47 acquirers that were involved in acquisitions in 9 Asian banking markets during 1998-2004 and match them...

This short paper presents the first attempt to examine empirically the relationship between the level of bank liquidity and the structure of the board of directors, in terms of board size and independence. A novel database on these board characteristics is built that includes banks operating in...

We use country level data and bank level data from 71 countries and 857 banks to investigate the impact of bank regulations, supervision, market structure, and bank characteristics on individual bank ratings. The results indicate that less cost efficient banks, with higher than average levels of...

Purpose – The purpose of this paper is to examine the efficiency and productivity of a Greek bank's branches. Design/methodology/approach – The sample consists of 458 branches of a Greek commercial bank, operating in 13 regions of Greece over the period 2002‐2005, a total of 1,795...

This study investigates whether the capital market values the efficiency of firms. After tracing stock returns and efficiency changes of 399 listed insurance firms in 52 countries during the 2002-2008 period, the paper reports a positive and statistically significant relationship between profit...