. 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 …

this study, we argue that bank efficiency generates incentives that can impact banks’ capital holdings and the cost of … positive impact on bank capital during the global financial crisis of 2007–2009. We also observe that on average, banks … intermediation costs. Our results imply the beneficial impact of bank efficiency for bank stability and real economy. …

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 …

policymakers, bank executives, researchers, and analysts. …

. -- bank performance measurement ; performance indexing approach ; commercial banks ; performance ratios …

of the U.S. banking industry and the accompanying large increase in average (and median) bank size have prompted concerns … about the effects of consolidation and increasing bank size on market competition and on the number of banks that regulators …-linear estimation of a model of bank costs. Unlike prior studies that use models with restrictive parametric assumptions or limited …