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The corporate responsibility report demonstrates an organisation’s commitment to sustainability. Currently, not much is known about the quality of the assurance statements of the corporate responsibility reports of banks in Australia. This research study fills the gap in the literature by...
Persistent link: https://www.econbiz.de/10011212375
indicators of the financial situation of a bank. We test the predictive power of these ratios using logistic regression. The …
Persistent link: https://www.econbiz.de/10011205474
Bank credit margins are set by two dynamics: loan interest rates and deposit interest rates. The latter is the leading …
Persistent link: https://www.econbiz.de/10011206116
composition of income (share of interest and commission revenue), and to a general indicator of bank efficiency such as the cost … variability in the price of bank stocks whenbanks hold riskier assets and economic conditions are poor. …
Persistent link: https://www.econbiz.de/10010658907
composition of income (share of interest and commission revenue), and to a general indicator of bank efficiency such as the cost … variability in the price of bank stocks whenbanks hold riskier assets and economic conditions are poor. …
Persistent link: https://www.econbiz.de/10010751996
and without close working relationships with their banks in order to gain insights into how bank-firm relationships affect … the information environments for capital market investors. Close bank-firm relationships signal the banks' positive … associations between bank-firm relationships and security analyst activities hold after controlling for the potential correlated …
Persistent link: https://www.econbiz.de/10010618332
This paper is a stage of creating, testing and validation of a multiple regression equation of economic and financial performance for a statistical population of Romanian banking system in 2008-2013.
Persistent link: https://www.econbiz.de/10010940683
simulation exercise is performed on how various external shocks affect the balance sheet of an average European bank under the … introduction of full fair value accounting could have a significant effect in terms of income volatility, procyclicality of bank …
Persistent link: https://www.econbiz.de/10011606165
a large, unbalanced panel of German banks including 32,023 bank-year observations. We see an increase in the use of GBR …
Persistent link: https://www.econbiz.de/10010299259
Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...
Persistent link: https://www.econbiz.de/10010303921