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Loan loss provisions and income smoothing in banks : the role of trade openness and IFRS in BRICS

Biswas, Sarit; Bhattacharya, Sharad Nath; Jin, Justin Y.; … - In: China Accounting and Finance Review 26 (2024) 1, pp. 76-101

earnings' quality. Practical implications The relationship between TO and bank earnings management practices is important for … decisions with improved discipline, institutional quality and regulatory support to enhance bank stability. Originality …/value The study finds evidence of bank income smoothing in the BRICS and introduces TO as a determinant. It also identifies the …

Persistent link: https://www.econbiz.de/10014515896

Does country risk impact the banking sectors' non-performing loans? : evidence from BRICS emerging economies

Saliba, Chafic; Farmanesh, Panteha; Athari, Seyed Alireza - In: Financial innovation : FIN 9 (2023) 1, pp. 1-30

policymakers, bank executives, researchers, and analysts. …

Persistent link: https://www.econbiz.de/10014289129

Predicting Bank Credit Risk : Does Board Structure Matter?

Adusei, Michael - 2014

of executive directors on the board of a bank are the predictors of its credit risk. Based on these results, the study …

Persistent link: https://www.econbiz.de/10013052335

The Mortgage and Financial Crises : The Role of Credit Risk Management and Corporate Governance

Jagtiani, Julapa - 2010

This paper discusses the role of risk management and corporate governance as causal factors in the onset of the financial crisis. The downturn in the housing and mortgage markets precipitated the first phase of the financial crisis in August 2007 when the solvency of a number of large financial...

Persistent link: https://www.econbiz.de/10013145259

The Potential of Corporate Governance Variables for Small Enterprise Default Prediction Modeling : Statistical Evidence from Italian Manufacturing Firms: Preliminary Findings

Ciampi, Francesco - 2013

Most studies of enterprise default prediction modeling use financial ratios as independent variables, and focus on large and medium sized enterprises. In this study, we applied logistic regression to a sample of 860 Italian small manufacturing firms, and built a business prediction model based...

Persistent link: https://www.econbiz.de/10013071345

Risky Lending : Does Bank Corporate Governance Matter?

Faleye, Olubunmi - 2015

We study the effect of bank governance on risk-taking in commercial lending. Banks with more effective boards are less …-maximizing banks may ration credit to riskier borrowers precisely when such firms might be credit-constrained, suggesting that bank …

Persistent link: https://www.econbiz.de/10013038631

Concentration of control rights in leveraged loan syndicates

Berlin, Mitchell; Nini, Gregory P.; Yu, Edison - 2019

We find that corporate loan contracts frequently concentrate control rights with a subset of lenders. Despite the rise in term loans without financial covenants--so-called covenant-lite loans--borrowing firms' revolving lines of credit almost always retain traditional financial covenants. This...

Persistent link: https://www.econbiz.de/10012197760

How Did BRIC Banks Withstand the Storm Wave of the Global Financial Crisis in 2008-09? — A Technical Efficiency Perspective

Qu, Baozhi - 2014

. This paper investigates bank performance and its relation to bank characteristics, industrial conditions, and macro factors … Russian banks. The institutional infrastructure in China is the most favorable for banks. Bank efficiency of drawing income …

Persistent link: https://www.econbiz.de/10013066361

Liquidity Risk of Banks, Deposit Diversification and Insurance During Financial Crises : Evidence from G8 and BRICS Countries

Mamatzakis, Emmanuel - 2019

This paper studies the relationship between liquidity demand risk, deposit diversification and insurance in 12 countries during the period 2005-2014. We capture liquidity risk by focusing on the unfunded loan commitments. We find that higher diversification in the deposit base can reduce the...

Persistent link: https://www.econbiz.de/10012903002

Basel III and Perceived Resilience of Banks in the BRICS Economies

Hossain, Md Zakir - 2018

This study investigates how the additional capital and liquidity requirements of Basel III would increase the resilience of banks. In particular, using panel data from 2007 to 2014, we examine the resilience of banks in the BRICS economies. Our results suggest that a 10% increase in capital...

Persistent link: https://www.econbiz.de/10012927630

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