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An assessment of the quality of auditors’ reports in the Nigerian banking industry
Dandage, Kabiru I.; Rufai, Abdullahi Sani - In: Journal of finance and investment analysis 2 (2013) 2, pp. 63-75
the assessment of a bank's performance, and that auditors management letters contain useful comments on the internal …
Persistent link: https://www.econbiz.de/10009746025
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Determinants for using visible reserves in German banks: an empirical study
Bornemann, Sven; Homölle, Susanne; Hubensack, Carsten; … - 2009
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
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Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany
Bornemann, Sven; Kick, Thomas; Memmel, Christoph; … - 2010
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
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Fair value accounting and financial stability
Enria, Andrea; Cappiello, Lorenzo; Dierick, Frank; … - 2004
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
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The determinants of bank's stability: A system GMM panel analysis
In: Cogent Business & Management 8 (2021) 1, pp. 1-18
This study was conducted to investigate the determinants of bank's stability in an emerging country. Data were … banking sector indicators such as equity-to-asset ratio, bank size, loans-to-assets ratio, revenue diversification on the … stability of bank. In addition, a possible finding deals with the positive influence of macroeconomic factors in the banking …
Persistent link: https://www.econbiz.de/10012657404
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An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia
Sam, Choon-Yin; Tiong, Paul N. C. - In: Journal of Economics Library 2 (2015) 1, pp. 3-14
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/10010494626
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Der Eigenkapitalbeitrag in der Marktzinsmethode
Körnert, Jan; Rossaro, Fabiana - Technische Universität <Freiberg> - 2004
Dem Eigenkapital von Unternehmen kommt eine herausragende Bedeutung zu, weil es denUnternehmen Verfügungsmacht über Haftungspotentiale verschafft. Insbesondere gilt dies fürBanken, da sie eine zentrale Stellung in den Zahlungs- und Haftungsbeziehungen einerVolkswirtschaft einnehmen und die...
Persistent link: https://www.econbiz.de/10005864348
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Determinants for using visible reserves in German banks : an empirical study
Bornemann, Sven; Homölle, Susanne; Hubensack, Carsten; … - 2009
is based on a large, unbalanced panel of German banks including 32,023 bank-year observations. We see an increase in the … asymmetries as well as banks' size and ownership structure. -- Bank regulation ; informational asymmetries ; risk provisioning …
Persistent link: https://www.econbiz.de/10003882961
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Are banks using hidden reserves to beat earnings benchmarks? : Evidence from Germany
Bornemann, Sven; Kick, Thomas; Memmel, Christoph; … - 2010
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/10008796573
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Disclosures on control over financial reporting : the reporting practice of banks listed on the Warsaw Stock Exchange
Gądecki, Jacek - In: E-Finanse : finansowy kwartalnik internetowy 11 (2015) 1, pp. 1-10
The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk...
Persistent link: https://www.econbiz.de/10011393190