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Mandatory IFRS Adoption and Accounting Quality of European Banks

Gebhardt, Günther - 2010

with stricter bank supervision, widely dispersed bank ownership and for EU banks cross-listed in the US. This provides …

Persistent link: https://www.econbiz.de/10013134789

Shareholder Value Creation and Risks in European Banks

Fiordelisi, Franco - 2010

panel data model, we find that bank profits and shareholder value are positively influenced by cost and profit efficiency …

Persistent link: https://www.econbiz.de/10013136642

Value-Driving Activities in Euro-Zone Banks

Isidro, Helena - 2010

. Key features of our model are: the development of a relation between future cash flows from fee income and the bank value …

Persistent link: https://www.econbiz.de/10013138235

Active Cost Management in Banks : Evidence of Sticky Costs in Argentina, Brazil and Canada

Porporato, Marcela - 2010

An assumption made in traditional cost accounting books is that variable costs move proportionately with revenues. Recent studies in management accounting literature suggest that the magnitude of the change in the costs does not only depend on the magnitude of the change in the cost driver, but...

Persistent link: https://www.econbiz.de/10013139322

The Benefits of Decoupling Financial Reporting from Bank Capital Regulation

Song, Guoxiang - 2012

This paper examines the linkage between financial reporting and bank capital regulation. Some recent studies focus on … significantly to the deterioration of bank capital adequacy. And its effects were much larger than those of the provision for loan … impact and establish an important stabilizer for bank capital regulation if the associated asymmetric risks can be contained …

Persistent link: https://www.econbiz.de/10013113604

Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures

Ahmed, Anwer S. - 2012

We provide evidence on the effects of SFAS 133 on the risk relevance of accounting measures of bank derivative …

Persistent link: https://www.econbiz.de/10013115557

Internal Auditors' Perception About Their Role in Risk Management Audit in Egyptian Banking Sector

Ismail, Tariq Hassaneen - 2012

predictions. The results indicate that there is a strong association between the type of bank ownership and the quality of the …

Persistent link: https://www.econbiz.de/10013115715

An Empirical Analysis of Auditor Independence in the Banking Industry

Kanagaretnam, Kiridaran (Giri) - 2012

We examine auditor independence in the banking industry by analyzing the relation between fees paid to the auditors and the extent of earnings management through loan loss provisions (LLP). We also examine whether this relation differs across large banks whose managements are required under the...

Persistent link: https://www.econbiz.de/10013116195

A Convenient Scapegoat : Fair Value Accounting by Commercial Banks during the Financial Crisis

Badertscher, Brad A. - 2012

alleged by the critics; they point out that most bank assets are not fair valued, and the assets that are fair valued likely …

Persistent link: https://www.econbiz.de/10013116314

The Role of Sustainable Microfinance Banking in the Economic Development of Nigeria

Chukwunedu, Okaro Sunday - 2011

Microfinance banks play at the lower rung of the cedit delivery system with the aim of extending credit to the poor but economically active members of society. The purpse of this paper is to chronicle the role of sustainable microfinance banking in the economic development of Nigeria. This is a...

Persistent link: https://www.econbiz.de/10013118606