11,566 results on '"bank"'
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2. Merger, Capital Adequacy, and Earning Management in Conventional or Sharia Banks
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Suprianto, Edy, Kacprzyk, Janusz, Series Editor, and Awwad, Bahaa, editor
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- 2024
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3. Implementation of Big Data Analysis in Banking Management Reform, Action Aid and Risk Control
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Yu, Haotian, Appolloni, Andrea, Series Editor, Caracciolo, Francesco, Series Editor, Ding, Zhuoqi, Series Editor, Gogas, Periklis, Series Editor, Huang, Gordon, Series Editor, Nartea, Gilbert, Series Editor, Ngo, Thanh, Series Editor, Striełkowski, Wadim, Series Editor, Elbagory, Khaled, editor, Wu, Zefu, editor, Al-Jaifi, Hamdan Amer Ali, editor, and Zabri, Shafie Mohamed, editor
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- 2024
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4. A Comparative Analysis of the Business Performance of Selected Public and Private Sector Banks in India
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Deepa, V., Ramesh, K., Sivasubramanian, K., Kacprzyk, Janusz, Series Editor, Khamis, Reem, editor, and Buallay, Amina, editor
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- 2024
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5. Internal Electronic Communication in Financial Organizations
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Filchev, Rusko, López-Paredes, Adolfo, Series Editor, Prostean, Gabriela I., editor, Lavios, Juan J., editor, Brancu, Laura, editor, and Şahin, Faruk, editor
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- 2024
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6. Causes of Cyber Fraud in Commercial Banks in Nigeria: A Case Study of Zenith Banks in Abuja
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Unwana, Ekong Eyo, Prasad, Rajesh, Kacprzyk, Janusz, Series Editor, Gomide, Fernando, Advisory Editor, Kaynak, Okyay, Advisory Editor, Liu, Derong, Advisory Editor, Pedrycz, Witold, Advisory Editor, Polycarpou, Marios M., Advisory Editor, Rudas, Imre J., Advisory Editor, Wang, Jun, Advisory Editor, Roy, Nihar Ranjan, editor, Tanwar, Sudeep, editor, and Batra, Usha, editor
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- 2024
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7. SORUMLU LİDERLİĞİN VE OTONOM (ÖZERK) ÇEVRE MOTİVASYONUNUN GÖNÜLLÜ YEŞİL DAVRANIŞ ÜZERİNDEKİ ETKİSİ: BANKACILIK SEKTÖRÜNDE BİR ARAŞTIRMA.
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ÖRÜCÜ, Edip, HASIRCI, Itır, and ZEYBEK, Fatma
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The purpose of this research is to determine the effects of responsible leadership and autonomous environmental motivation on voluntary green behavior. The population of the research consists of 1830 bank employees working in Balıkesir province. The sample of the research consists of 340 bank employees working in Bandırma district and Balıkesir city center. Data was obtained through survey. Frequency, reliability, exploratory factor, normality, correlation, multiple regression analyses were performed with the data obtained. As a result of the multiple regression analysis, it was determined that responsible leadership had a significant and positive effect on voluntary green behavior. However, it was determined that autonomous environmental motivation did not have a significant effect on voluntary green behavior. The fact that there are very few studies in the literature regarding the variables subject to the research and that the effects of responsible leadership and autonomous environmental motivation on voluntary green behavior will be discussed in this study will reveal the unique aspect of the research. In the conclusion section, suggestions are presented in the light of the research findings. [ABSTRACT FROM AUTHOR]
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- 2024
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8. A meta-analysis of the factors affecting the banking industry’s profitability using the CMA software.
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Rahmani, Shapour, Iranzadeh, Soleyman, and Matin, Yaqhoub Alavi
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BANKING industry ,PROFITABILITY ,META-analysis ,BANK deposits ,PRICE inflation - Abstract
Profitability is an intrinsic factor to keep the bank strong because profitability shows that a bank is operating efficiently. Considering the strong relationship between a strong banking system and economic growth, research on the determinants of bank profitability has been widely conducted. However, according to the extent of the studies, there is no proper and consistent attitude regarding the factors that determine the bank’s profitability. Accordingly, the purpose of this research was meta-analysis of factors affecting the profitability of the banking industry. This research was based on the purpose of applied-developmental research. In order to achieve the purpose of the study, first, articles were searched with the keywords of banking profitability and banking performance, and finally, 51 studies were selected for meta-analysis based on the inclusion and exclusion indicators of the articles. In order to analyze the data in this research, the overall effect size index and Z value were used to check its significance. Also, in the diffusion detection section, along with the use of funnel and precision charts, Duvall and Toid indices have been used to show point estimates and obtain error-free Q and N values. The results of the research show that there are 14 effective factors for the profitability of the banking industry, the most important of which are inflation, deposits and operational efficiency. [ABSTRACT FROM AUTHOR]
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- 2024
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9. Impacts of the Transition to the Expected Loss Model on the Portuguese Banking Sector.
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Resende, Miguel, Carvalho, Carla, and Carmo, Cecília
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BANKING industry ,LOAN loss reserves ,ACCOUNTING standards ,INTERNATIONAL Financial Reporting Standards ,FINANCIAL crises - Abstract
This study addresses the implementation of the International Financial Reporting Standard 9 (IFRS 9) in the European Union as of 1 January 2018, replacing the International Accounting Standard 39 (IAS 39) to introduce a new model for recognizing Loan Loss Provisions (LLP), based on Expected Credit Loss (ECL). This model responds to criticisms of the former Incurred Credit Loss (ICL) system for its inability to reflect credit losses in a timely manner, potentially exacerbating the effects of financial crises. This study focuses on the effects of adopting the ECL model on the level of Loan Loss Allowances (LLA) in loans, own equity, and the Common Equity Tier 1 (CET1) ratio across 13 Portuguese commercial banks. A mean comparison test is used to evaluate scenarios before and after the application of the ECL model, highlighting the importance of regulator actions and the adequacy of loss recognition policies, including the effects of European Union. The results obtained demonstrate significant negative impacts on the net values of loans, own equity, and the CET1 ratio upon adopting the IFRS 9 ECL model due to the widespread increase in LLAs. [ABSTRACT FROM AUTHOR]
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- 2024
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10. Determinants of Global Banks' Climate Information Disclosure with the Moderating Effect of Shareholder Litigation Risk.
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Lee, Ahseon, Kim, Jong Dae, and Bae, Seong Mi
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This paper explores the influence of a country's institutional factors and internal corporate governance on banks' voluntary climate finance disclosures. The analysis focuses on the world's top 100 banks, examining the institutional and governance factors that shape TCFD disclosure practices. From an institutional perspective, the research reveals a heightened level of climate financial disclosure in banks located in countries where investor protection is strong under the common law system and environmental performance is commendable. On the internal governance front, it is observed that the independence and diversity of the board of directors play a facilitating role in promoting such disclosure. Additionally, in countries where shareholder litigation is easily pursued, a moderating effect is observed wherein board independence paradoxically inhibits TCFD disclosure. This study stands as the first to explore the determinants of climate financial disclosure in global banks, confirming the driving forces behind such disclosures through institutional and stakeholder theories and providing crucial empirical evidence to enhance research on voluntary disclosure. [ABSTRACT FROM AUTHOR]
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- 2024
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11. المسؤولية المدنية للبنك عن الشيكات المودعة لديه بربسم التحصيل في التشريع الا ني - درإسة مقارنة-
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عدنان قاسم عبد العلقان and الدكتور أحمد مساعدة
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Copyright of Amman Arab University Journal is the property of Amman Arab University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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- 2024
12. ПОРЯДОК ВПРОВАДЖЕННЯ СИСТЕМИ КОМПЛАЄНСУ В БАНКУ
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А. К., Мулик
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In today's conditions of globalization and increased competition in the financial sector, the introduction of a compliance system in the bank is becoming an extremely urgent task. As banking institutions are leading participants in the financial system, their stability is important for the economy of the state. The activities of banking institutions are aimed at preventing financial crimes, such as money laundering and terrorist financing, through compliance, which consists in checking customers, monitoring financial transactions and identifying suspicious transactions, preventing crises and financial failures. With the growing requirements of regulatory authorities, as well as taking into account potential financial risks and threats from unscrupulous customers or criminal groups, banks need to improve their risk management system and ensure compliance of all operations with legislation and standards. This creates the need to develop and implement an effective compliance system that ensures compliance with all legal and ethical norms in the bank's financial activities. In this context, the study and analysis of the process of implementation of the compliance system becomes an important task that requires careful research and determination of the optimal course of action to achieve successful results in ensuring internal control and compliance in the bank. The compliance system, or internal control, is defined as a set of procedures, policies, and standards that are aimed at ensuring the fulfillment of all internal and legal requirements in the bank, as well as at identifying, evaluating, and managing various risks associated with the bank's activities. In this scientific study, we will consider the process of implementing a compliance system in a bank in the context of regulatory requirements and international standards, as well as investigate the practical aspects of its implementation, including the structure of the compliance team, monitoring and reporting tools, as well as the impact of the compliance system on the bank's business strategy and reputation. Our study will emphasize the importance of properly organizing the process of implementing the compliance system to ensure customer trust and maintain the bank's stability in the modern financial environment. [ABSTRACT FROM AUTHOR]
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- 2024
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13. The role of bank and startup fintech P2P lending in supporting financial credit for Indonesian farmers.
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Aziz, Subkhi Abdul, Jayanth, Ria, and Dinaseviani, Anggini
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PEER-to-peer lending ,BANK loans ,FINANCIAL technology ,FINANCIAL literacy ,COVID-19 pandemic ,LETTERS of credit - Abstract
One of the challenges faced by farmers is securing capital for the development of their agricultural businesses. Banks and peer-to-peer (P2P) lending fintech startups employ various business models to assist farmers in obtaining the necessary capital. This study investigates the credit financing schemes available to farmers through banks and P2P lending fintech startups. The research, which utilized a qualitative approach, involved collecting both primary and secondary data. Primary data were gathered through comprehensive interviews with two academic experts in the agricultural business sector and five leaders of agri-tech startup companies. Secondary data included: (1) annual financial reports from BRI, Mandiri, and BNI; (2) statistical reports on P2P lending providers from the Financial Services Authority (OJK); and (3) models of financing schemes for farmers derived from a range of empirical sources. A descriptive analysis was subsequently conducted to explore the various financing schemes available to farmers through banks and P2P lending fintech startups, as well as to assess the performance of these financing programs via data on the rate of non-performing loans (NPLs). The findings indicate that the financing schemes implemented by banks predominantly focus on economic factors to facilitate loan repayment. In contrast, P2P lending fintech startup schemes emphasize both economic and social aspects, including enhancing farmers' knowledge in implementing Good Agricultural Practices (GAP) and improving financial literacy, aiming to ensure smooth loan repayments. Furthermore, the study observed an increase in the value of Non-Performing Loans (NPL) among both banks and P2P lending fintech startups during the Covid-19 pandemic. [ABSTRACT FROM AUTHOR]
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- 2024
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14. THE EFFECT OF THE EXISTENCE OF CHIEF RISK OFFICER (CRO) ON BANK PERFORMANCE.
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GÜNGÖR BOSTAN, Ayşe Nur and AYBARS, Aslı
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CHIEF risk officers ,FINANCE ,DATA analysis ,MARKET volatility - Abstract
Over the past few years, numerous studies have examined how top management affects financial performance. These studies highlight the significance of management teams’ characteristics and qualities as key factors influencing firms’ financial performance. This study focuses on the growing prevalence of Chief Risk Officers (CROs) in the banking industry. It aims to investigate the impact of CROs on the financial performance of banks in the North American Bank sample. The primary objective of this paper is to address the existing gap in the literature by exploring whether there are performance differences between banks that employ CROs and those that do not. This study is based on panel data methodology and the findings of this study provide evidence of a positive correlation between bank size and the presence of a CRO. However, no significant relationship is found between the existence of a CRO and stock return volatility or bank profitability. It is observed that banks with higher volatility levels tend to hire CROs as part of their management team. Consequently, the results suggest that riskier banks are more inclined to employ CROs compared to their safer counterparts. [ABSTRACT FROM AUTHOR]
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- 2024
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15. A classification application for using learning methods in bank costumer's portfolio churn.
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Simsek, Murat and Tas, Iclal Cetin
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To ensure the sustainability of customer‐company loyalty and to control the financial flow of the company, studies involving customer loss or gain are carried out. When the studies are examined, it is seen that many methods are used for this purpose. Traditional machine learning methods are widely used in loss analysis due to their ability to process large amounts of customer data. In this study, the classification of the customer group in the banking sector has been made. In the context of the banking sector, this study delved into the classification of customer groups, utilizing a dataset and various machine learning models. Since the imbalance in the data set negatively affects the success parameters, the imbalance of the data is also discussed in this study. Within the scope of the study, the results obtained from the models analyzed by applying them to the dataset were evaluated by using F1‐score, precision, recall, and model accuracy comparison tools. When the results are compared, it is seen that the proposed random oversampling (ROS)‐voting (random forest [RF]‐gradient boosting machines [GBM]) model has a better classification and prediction success than the other applied models and an accuracy rate of 95%. [ABSTRACT FROM AUTHOR]
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- 2024
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16. The fatter the tail, the shorter the sail.
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Alsunbul, Saad, Alzugaiby, Basim, Chaudhry, Sajid, and Boujlil, Rhada
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EXTREME value theory ,INVESTMENT risk ,BANK holding companies ,CREDIT risk ,PSYCHOLOGICAL distress ,FINANCIAL institutions ,DISTRESSED securities - Abstract
Guided by the extreme value theory, this study empirically investigates the impact of tail risk measures on financial distress of publicly traded bank holding companies (BHCs) in the United States. Our results show that tail risk measures namely, value‐at‐risk and expected shortfall, are significantly and positively related to banks distress risk. Implying that BHCs with more frequent extreme negative daily equity returns induce higher tail risks, thereby increasing their likelihood of experiencing financial distress. Our results also show that tail risk measures enhance the explanatory power of traditional models explaining banks distress risk based on accounting information. These results indicate that market discipline is generally beneficial in managing and regulating banks, bolstering claims of the importance of macro‐prudential supervision of financial institutions. [ABSTRACT FROM AUTHOR]
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- 2024
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17. The Credit Suisse bailout in hindsight: not a bitter pill to swallow, but a case to follow.
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Böni, Pascal and Zimmermann, Heinz
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In March 2023, Credit Suisse (CS) was bailed out based on the implementation of emergency law to the exclusion of all shareholder rights of the involved banks, likely violating basic principles of monetary order. However, this paved the way for a support plan amounting to 209 billion Swiss francs and the implementation of a state-orchestrated emergency merger with UBS. By the end of August 2023, UBS had fully paid back the support plan and reported the biggest-ever quarterly profit for a bank, amounting to 29 billion US dollars. UBS also started to absorb CS's domestic business, thereby abandoning the branding of an institution with a history of 167 years. Popular accounts claim the plan could be considered a success and that there was no cost because the money was repaid. We critically evaluate the CS bailout, shedding light on key issues such as bailout-induced wealth transfers, the "too-big-to-fail" challenge, the likelihood of bank bailouts, the optimal level of bank equity, the doctrinal separation of solvency and liquidity, and the benefits of ex-ante market-based bank fragility indicators rather than ex-post accounting indicators. We infer a financial economist's perspective, in which supervision is expanded by ex-ante market-based risk indicators, unweighted capital ratios are increased to adequately reflect large bank risks, and ex-ante paid liquidity options are introduced. Finally, we call for a public debate on the willingness of taxpayers to implicitly finance the too-big-to-fail risk of large banks. [ABSTRACT FROM AUTHOR]
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- 2024
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18. DO POLITICALLY CONNECTED BANKS PERFORM BETTER IN A DEMOCRATIC ENVIRONMENT?
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Rashedul Hasan, Mohammad Kabir Hassan, and Jiayuan Tian
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bank ,democracy ,loss loan provision ,performance ,political connection ,Banking ,HG1501-3550 - Abstract
This paper elucidates the intricate relationship among bank performance, political connections, and the democratic environment. The existing body of evidence is notably limited in illustrating the impact of a democratic environment on bank performance. Our study examines a sample of 397 banks spanning 14 countries and districts, encompassing both politically affiliated and non-politically affiliated banks in both democratic and non-democratic settings. The empirical findings reveal a reduction in non-performing loans but an escalation in loan loss provision within a democratic environment. This phenomenon may be attributed to the diminished level of financial constraints prevalent in democratic settings. Furthermore, our investigation reveals that political connections exert a deleterious effect on the non-performing loans (NPL) ratio, coupled with a salutary impact on loan loss provision. Conclusively, our research identifies that the stock return of politically connected banks in democratic environments is inferior to their counterparts in non-democratic environments. Additionally, the non-performing loans ratio (NPL) of politically connected banks in democratic environments tends to be higher compared to their non-democratic counterparts. Conversely, the loan loss provision of politically connected banks in democratic environments tends to be lower than that in non-democratic environments. This nuanced analysis contributes to a more comprehensive understanding of the interplay between democratic environments, political connections, and bank performance.
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- 2024
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19. Improving Customer Data Quality on Pension Bank Loans in Palembang-South Sumatra
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Herlina Herlina, Muyasaroh Muyasaroh, and Hairunnisa Hairunnisa
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bank ,cooperative ,credit ,data ,Business ,HF5001-6182 - Abstract
The bank has transferred the retirement loan application service to the cooperative as one of its subsidiaries. The phenomenon that often occurs is misinformation from cooperative officers when explaining the number of credit applications that should be made. The purpose of this research is to find the right pattern and form for applying the latest data technology so that it can provide the right information in the credit application process. Measurement and analysis of research data are qualitative, with a descriptive explanation level. Viewed by place and classified as field research. Types and research strategies, including Case Studies. Retrieval, collection, and analysis techniques were carried out repeatedly and simultaneously until the data was saturated and credible. The research yields findings about internal customer data connection patterns that are accurate and up-to-date. The form of credit data management by providing recommendations and internal references to customer performance, so that process and procedure connectivity is guaranteed between Bank Financial Institutions (LKB) and Non-Bank Financial Institutions (LKBB). The conclusion from the research is that the track records or data records of retired customers at the bank must be properly and up-to-date so that when applying for the same credit at a subsidiary of the institution, there is no misunderstanding of information and guaranteed correct and correct data.
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- 2024
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20. Business Models of Ukrainian Banks: the Impact of the Revolution of Dignity, the COVID–19 Pandemic, and Russia’s Military Aggression
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Igor Kravchuk
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bank ,assets and liabilities management ,martial law ,corporate‑investment banking ,deposit‑based funding ,Economics as a science ,HB71-74 - Abstract
The purpose of the article is to identify key banking activity models in Ukraine and show how they changed under the influence of the Revolution of Dignity, the COVID–19 pandemic, and the imposition of martial law. The proposed method uses cluster analysis of the main indicators for banking activity (concerning assets, liabilities and income) based on Ward’s agglomerative hierarchical clustering algorithm and the Tau index in the NbClust package as the criterion for evaluating the optimal number of clusters. The research covers all Ukrainian banks, spanning the period 2013–2022. In 2014 (after the Revolution of Dignity), the actions of the National Bank of Ukraine (NBU) had a positive impact on the models of Ukrainian banks: there was no opaque model of banks and banking models became more transparent and more resilient to financial shocks. Between 2021 and 2022, five banking models were identified: universal banks, wholesale funding banks, corporate‑investment banks, retail banks, and commission banks. The negative impact of COVID–19 on the Ukrainian economy was reflected in all banking models by the following: (1) a significant increase in the role of securities in assets, which was caused by a decrease in lending due to an increase in their riskiness; (2) the use of central bank funds to liabilities management, which was evidence of a deterioration in financing conditions in the deposit market. The following main changes in Ukraine’s banking system at the end of 2022 (during the war) were identified: (1) a decrease in the number of banks that mainly use funds from the NBU to support their activities; (2) the closure of only four banks by the NBU (including two with majority shareholders from Russia) during the year; (3) an increase in the share of the non‑government debt securities portfolio in banks’ assets; (4) declines in ROE and ROA for all banking models during the war, and three banking models became unprofitable; (5) the significantly higher share of non‑performing loans in the credit portfolio for all banking models, especially for the retail banking model. The value‑added of this research is the analysis of how banking models in Ukraine have changed at the micro level (reflected in the financial statements) inter alia in wartime.
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- 2024
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21. ESG disclosure and financial performance: Empirical study of Vietnamese commercial banks
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Bui Thi Thu Loan, Tran Thi Lan Anh, and Trang Hoang
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bank ,finance ,policy ,profitability ,reporting ,stakeholder ,Banking ,HG1501-3550 - Abstract
Environmental, social, and governance (ESG) disclosure becomes vital for banks to be transparent and accountable for their investments and lending decisions to shareholders, regulators, and society. The potential enhancement of shareholder value through ESG disclosure is still inconsistent. Empirical studies on the association between ESG disclosure and financial performance are mixed and limited in emerging economies. This study aims to examine whether ESG disclosure impacts the financial performance of 24 Vietnamese commercial banks in terms of return on assets (ROA), return on equity (ROE), and net interest margin (NIM). The study uses the feasible generalized least squares estimation method based on panel data from 2018 to 2022. The study employs content analysis on 12 themes related to environmental, social, and governance pillars to score policy disclosure based on the Fair Finance Guide Methodology. The results highlight the positive effects of ESG policy disclosure, individual environment disclosure (E), and individual governance disclosure (G) on bank financial performance. Notably, ESG, E, and G have the largest influence on ROE, with coefficients of 0.051, 0.036, and 0.027, respectively, at a 5% significance level. However, the study does not provide evidence of a statistically significant association between social disclosure and financial performance. These results provide empirical evidence for regulators and bank managers to shape ESG policies and practices aligning with international standards. AcknowledgmentESG disclosure score of 11 banks as primary data in this study is conducted under the project coordinated by the Fair Finance Vietnam coalition, as part of Fair Finance International.
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- 2024
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22. Ownership type and technical efficiency of banks in Côte d’Ivoire: parametric and non-parametric evidence
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Séraphin Yao PRAO, Guy-Roland MENZAN, and Salimata DIABATÉ
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technical efficiency ,shareholding ,dea ,sfa ,tobit model ,bank ,Business ,HF5001-6182 ,Economic theory. Demography ,HB1-3840 ,Economics as a science ,HB71-74 - Abstract
This study evaluates the technical efficacy of Côte d’Ivoire’s banks from 2005 to 2019, accounting for the effect of shareholding. The technical efficiency of the Ivorian banking system became much more efficient after 2012, according to the results of a Tobit random-effects model using the DEA and SFA methods. Additionally, private and foreign shareholding significantly and favorably influences technical efficiency, according to the study. We suggest that actions be taken to allow local and foreign private partners to purchase shares in Ivorian public banks, based on these findings.
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- 2024
23. Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS
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Sarit Biswas, Sharad Nath Bhattacharya, Justin Y. Jin, Mousumi Bhattacharya, and Pradip H. Sadarangani
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earnings management ,trade openness ,loan loss provisions ,brics ,ifrs ,bank ,Accounting. Bookkeeping ,HF5601-5689 ,Finance ,HG1-9999 - Abstract
This paper empirically investigates whether trade openness (TO) in Brazil, Russia, India, China and South Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how adopting the International Financial Reporting Standards (IFRS) can mitigate it. The analysis includes 78 commercial banks from five BRICS nations and spans 2014 through 2020. To test these hypotheses, the authors utilized a fixed-effect and two-step system panel generalized methods of moments (GMM) estimator. TO positively affects income smoothing (earnings management) across BRICS commercial banks. The effect is clearer in banks that make financial reports under the IFRS. Path analysis reveals that the effect of TO is driven by nonperforming loans (NPLs). Additionally, the IFRS restricts earnings management in the BRICS banking sector when a better institutional environment is present. The authors found that accounting rules (IFRS) and enforcement (better institutional settings) interact to enhance earnings’ quality. The relationship between TO and bank earnings management practices is important for understanding the complex interplay between trade and finance and ensuring financial stability, investor confidence and regulatory compliance. This study recommends better regulations and governance mechanisms for financial reports in emerging nations like BRICS. Additionally, macro-prudential regulators and banking supervisors should work closely to ensure transparent TO decisions with improved discipline, institutional quality and regulatory support to enhance bank stability. The study finds evidence of bank income smoothing in the BRICS and introduces TO as a determinant. It also identifies the evolving role of IFRS in the presence of higher institutional quality and TO, thereby expanding the financial reporting literature.
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- 2024
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24. Explaining the Life Cycle of Bank-Sponsored Money Market Funds: An Application of the Regulatory Dialectic.
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Jacewitz, Stefan, Pogach, Jonathan, Unal, Haluk, and Chengjun Wu
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BANK holding companies ,MONEY market funds ,INTEREST rates ,SUBSIDIARY corporations ,CORPORATE sponsorship ,SYSTEMIC risk (Finance) - Abstract
In this paper, we present empirical evidence of the regulatory dialectic in the prime institutional money market fund (PI-MMF) industry. The "regulatory dialectic", developed by Kane (1977, 1981), describes how banks and regulators react to each other. For decades, a cap on commercial deposit interest rates fueled dramatic growth in bank-sponsored PI-MMFs as a form of shadow banking. During the growth period, banks with more commercial deposits were more likely to enter the PI-MMF industry in an effort to keep their commercial customers in affiliated subsidiaries. However, the 2008 crisis and subsequent regulatory changes halted the rapid growth of PI-MMFs. In the post-crisis regulatory regime, bank-sponsored funds were more likely to exit the industry than nonbank-sponsored funds. Simultaneously, the industry shifted from PI-MMFs to government institutional MMFs as substitute products. We conjecture that the collapse of the PI-MMF can lead further to the emergence of substitute products, such as stablecoins as part of the continuing dialectical process. [ABSTRACT FROM AUTHOR]
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- 2024
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25. РЕГУЛЮВАННЯ РИНКУ КРИПТОВАЛЮТИ ЗА ЗАКОНОДАВСТВОМ УГОРЩИНИ.
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Заборовський, В. В. and Ревуцька, І. Е.
- Abstract
The article is devoted to the study of the regulation of the cryptocurrency market in Hungary, the regulatory consolidation of property rights to cryptocurrency values. A comparative analysis of the regulation of this issue under the legislation of the EU and directly of Hungary was also carried out. Because it is the regulatory framework and court precedents on the territory of the EU that form the basis for the formation of the domestic framework for the regulation of Hungary’s crypto market. It is also important to clearly define Bitcoin and Blockchain as a special kind of thing in Hungarian civil law. The authors paid special attention to the innovation in the tax sphere of Hungary. Virtual currencies, especially cryptocurrencies, and the technology behind them and their constant development pose a serious challenge to the legislator. The task is further complicated by the fact that cryptocurrencies have a number of unique characteristics that distinguish them from one another. The study focuses on issues related to taxation, mainly based on the norms of the current legislation of Hungary. A study of the appearance, concept and social acceptance of money, a presentation and a detailed analysis of each financial function lead to an analysis into the world of cryptocurrencies. The article also argues that each of the payment documents in the form of cryptocurrency can act as digital currencies or cannot perform monetary functions. When writing the article, special attention was paid to digital money of the central bank, which can revolutionize it, as a digital form of legal tender. Nowadays, most countries (for example, England) are experimenting with central bank digital money for its implementation. In theory, central bank digital money can replace traditional money and payment services (eg bank accounts, bank deposits). The advantage of the system is that it would reduce the cost of bank funding and it is also new for monetary policy. Central bank regulation of digital money will be one of the most important issues in the coming years. Due to the extreme volatility of the field under consideration, the authors consider it important to note that this article can only provide a brief and concise overview of the regulatory and tax regulation of the cryptocurrency market under Hungarian law. And this analysis has a positive foundation for further research and comparison with the domestic legal base of cryptocurrency market regulation under the legislation of Ukraine. [ABSTRACT FROM AUTHOR]
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- 2024
- Full Text
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26. PURPOSE AND TOOLS OF THE MONETARY AND CREDIT POLICY OF THE CENTRAL BANKS OF THE EU MEMBER COUNTRIES AND THE GREAT BRITAIN, THEIR LEGAL BASIS.
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Naturkach, R. P.
- Abstract
The scientific article is devoted to the study of the purpose of the monetary policy of the central banks of the EU member states and Great Britain, its instruments and legal acts, in which they are fixed. The legislation of the member countries of the European Union (Germany, France, Spain, Poland, the Czech Republic, Hungary) and Great Britain, modern approaches in the science of constitutional and administrative law regarding the definition of the goal of the monetary policy of the central banks of the member countries of the EU, and the range of its instruments are analyzed. Emphasis is placed on the fact that the purpose and functions of national banks are interrelated, but not identical. The concept of the goal of the monetary policy of the Central Banks of the EU member states, the activities and instruments of the monetary policy, the functions of the central bank of the EU member states are delineated. It is argued that reducing the purpose of the activities of the central banks of EU member states and Great Britain exclusively to the implementation of legal regulation of currency circulation in the state and that the main purpose of the central banks of such EU member states as the Czech Republic, Poland, and Hungary is purely to ensure the stability of the currency - is not justified. It is argued that the main joint functions of the central banks of Germany, France, Spain, Poland, the Czech Republic, Hungary and Great Britain are to ensure the stability of the monetary unit, to promote the maintenance of sustainable rates of economic growth, to achieve and maintain price stability in the state, and to support economic policy. It is established that the goal of the monetary policy of the central banks of the EU member states is to ensure price stability, and it is additionally substantiated that the inflationary inclination of the financial policy is the most effective. It was established that the accounting policy, the interest rate policy, and the regulation of mandatory reserve norms, the volume of the money supply, operations on the open market and operations with credit resources, the amount of interest rates, interest rates of the mandatory reserve of banks are not the purpose of monetary and credit policies, instruments of monetary policy of the central banks of EU member states and Great Britain. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
27. Financial derivatives and the commercial banks performance in UAE
- Author
-
Olumide Owoeye, Mohamud Ambashe, and Pradeep Singh
- Subjects
financial performance ,bank ,financial derivatives ,Accounting. Bookkeeping ,HF5601-5689 - Abstract
The introduction of derivatives at the financial market of the United Arab Emirate (UAE) is to enhance liquidity and broadens the range of securities. This is because it brings exciting opportunities for investors to diversify their investment in an efficient and cost-effective way. Evidence from previous studies has shown that financial market derivatives help to reduce risk. Even though trading losses produced by unsuitable derivative activity are frequently big enough to create financial problems and even bankruptcy, there is minimal research on how bank profitability and performance are affected. The study examines the determinants of financial derivatives on the performance of commercial banks in UAE and the financial risk exposure between derivatives financial assets and derivatives financial liabilities. The research employs Pecking order theory, panel ARDL and data from 30 commercial banks’ financial statements in 2020 in UAE. The study found that an increase in the level of return on assets will create an increase in traded financial derivatives that will enhance bank performance by a high level of percentage. Stability of the banking sector in UAE is recommended to enhance better performances of commercial banks on financial derivatives in UAE.
- Published
- 2024
- Full Text
- View/download PDF
28. GRI (Global Reporting Initiative) jako standard raportowania informacji niefinansowych w obszarze ESG(Environmental, Social, Corporate Governance). Przypadek banków notowanych na Giełdzie Papierów Wartościowych w Warszawie
- Author
-
Justyna Zabawa and Ewa Łosiewicz-Dniestrzańska
- Subjects
bank ,esg ,csr ,gri ,regulacje ,raportowanie niefinansowe ,Public finance ,K4430-4675 ,Banking ,HG1501-3550 - Abstract
Cel artykułu. Jako cele artykułu wskazano: 1) identyfikację obowiązujących regulacji (w zakresie „hard law” i „soft law”) w obszarze ESG odnoszących się do sektora bankowego w okresie 2015–2023; 2) określenie zakresu implementacji standardu GRI w raportowaniu niefinansowym w sektorze bankowym na przykładzie banków notowanych na Giełdzie Papierów Wartościowych w Warszawie w okresie 2017–2022, ze szczególnym uwzględnieniem banków z indeksu WIG-ESG. Metodyka. Wśród zastosowanych metod badawczych można wymienić m.in.: krytyczną analizę literatury przedmiotu, analizę aktów prawnych i regulacji, analizę raportów niefinansowych badanych banków. Wyniki/Rezultaty. W przeprowadzonym badaniu przeanalizowano zagadnienia związane np. ze stosowanymi standardami przy raportowaniu niefinansowym, uczestnictwa w WIG-ESG Index, integracji danych finansowych z niefinansowymi, jak również ewaluacji nazw raportów. Potwierdzono, że Standard GRI (Global Reporting Initiative) jest obecnie dominującym standardem raportowania informacji niefinansowych w sektorze bankowym. Dodatkowo coraz więcej banków dokonuje integracji danych niefinansowych z finansowymi. Dziewięć z dziesięciu banków zostało uwzględnionych w składzie indeksu WIG-ESG Index.
- Published
- 2023
- Full Text
- View/download PDF
29. AUTOMATION OF THE PROCESS OF CONVERTING CURRENCIES INTO ROUBLES ON THE BASIS OF TELEGRAM
- Author
-
Aynaz L. Nazmeev, Gulnara A. Gareeva, Diana R. Grigoreva, Bulat R. Karimullin, and Evelina M. Kuznetsova
- Subjects
python ,telegram bot ,automation ,programming ,currency ,economy ,ruble ,information ,messenger ,application ,dialogue ,internet ,bank ,Construction industry ,HD9715-9717.5 - Abstract
This article describes the creation of a Telegram bot that will help us quickly convert any currency into rubles. The main thing for the user will be the simplicity and speed of using this bot. And to a large extent it simplifies the work for many employees who often have to convert foreign currency into rubles. The goal is to create a convenient environment in which users can quickly and without much difficulty convert currencies into rubles. Method or methodology of work: the article considers a method in which any user, specifying the letter code of the currency, can find out the exchange rate for today in rubles. For realization the programming language Python and programming environment PyCharm are used. Result: a tool is developed by which the user can find out the ruble exchange rate in the selected currency. Scope of the results: the data will be used by bank employees or any other users who are interested in the ruble exchange rate.
- Published
- 2023
- Full Text
- View/download PDF
30. Factor Affecting Liquidity of Commercial Banks in Indonesia
- Author
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Evan Hartanto, Vera Intanie Dewi, and Budi Tjahja Halim
- Subjects
car ,liquidity ,npl ,net working capital ,bank ,Business ,HF5001-6182 - Abstract
Banks need to maintain soundness levels, one of which is the level of liquidity. Bank liquidity will be tested in the case of “Bank Runs”, which occurred frequently both in Indonesia and in the world. The main purpose of this study is to develop an understanding of factors that affect liquidity in the banking sector with a focus on bank groups that belong to the category of Bank Group based on Core Capital (KBMI) 4. This study was explanatory research. Data were collected using the documentation method from the financial data of KBMI 4 banks. The sample for this study consisted of 4 banks. The results of the study showed that NPL had a negative effect on LDR and NWC had a positive effect on LDR, while CAR did not affect LDR.
- Published
- 2023
- Full Text
- View/download PDF
31. Fraud prevention in the Indonesian banking sector using anti-fraud strategy
- Author
-
Nanang Shonhadji and Soni Agus Irwandi
- Subjects
bank ,financial crime ,fraud ,high risk ,narrow opportunity ,whistleblowing ,Banking ,HG1501-3550 - Abstract
Fraud and financial crimes involving banking employees have become serious and complex problems throughout the world, including Indonesia. This study aimed to analyze a fraud prevention through anti-fraud strategy and modified situational crime prevention theory. Data were obtained using a questionnaire distributed and interviewed to accounting officers, marketing departments, customer services, tellers, operational supervisors and risk management of banks in Indonesia. Respondent filled in 217 questionnaires completely. The data analysis technique used is a path analysis technique with the WarpPLS. The results show that anti-fraud strategies have a positive effect on fraud prevention. Banking in Indonesia has succeeded in implementing anti-fraud strategy through a whistleblowing policy, which focuses on efforts to protect whistleblowers and disclose potential fraud, compliance with the implementation of internal controls in activity units, and the proper functioning of risk management. The modified situational crime prevention theory also has a positive effect, and religiosity is a moderating variable. The results have also informed that banks have attempted to create conditions and awareness for perpetrators that the benefits of fraud are less and not commensurate with the high risks borne, and narrowing opportunities and providing strict sanctions to perpetrators can prevent fraud.
- Published
- 2023
- Full Text
- View/download PDF
32. On the effectiveness of the interest rate channel within inflation targeting in Ukraine: a VAR approach
- Author
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Yevhen Bublyk, Sergiy Korablin, and Yuliia Shapoval
- Subjects
bank ,economic growth ,inflation ,interest rate ,lending ,monetary transmission ,Banking ,HG1501-3550 - Abstract
Assessing the effectiveness of the inflation targeting framework via the interest rate channel remains crucial in the current monetary policy debate. For Ukraine, the relevance of this discussion is enhanced by the adoption by the National Bank of a rigid inflation targeting policy since 2016, as well as by the challenges of price stability during war. The aim of the study is to identify how the discount rate affects the money market rates and how this affects inflation in Ukraine. Employing a VAR model on monthly data spanning 2016 – Q1 2022, the analysis demonstrates weak empirical evidence for the interest rate channel effectiveness. The impulse response indicates that the discount rate’s initial effect does not provide long-term inflation dynamics control. Variance decomposition analysis highlights the minimal influence of the NBU’s discount rate, primarily evident in the refinancing rate, followed by its impact on the rate of term deposits made by individuals, followed by the inflation, followed by the rate of new loans granted to residents, and finally the rate of government bond yields. Addressing the limitations of a rigid inflation targeting approach, the study recommends adopting a balanced approach, considering both price stability supported by exchange rate control measures and fostering economic growth. Additionally, a viable strategy for deepening the financial sector should be developed.
- Published
- 2023
- Full Text
- View/download PDF
33. Electronic portfolio for the basics of residential interior design as a creative industry
- Author
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Asmaa Hassan Taha
- Subjects
creative economy ,bank ,e-portfolio ,intellectual property rights ,creative industry implementation rights ,Architecture ,NA1-9428 - Abstract
The design of the interior-space is in constantly evolving, and the progression of the stage of creativity is important and valuable. In addition, providing various data, strategies and foundations are needed to achieve this stage in rapid-steps. Hence, the design changes to the stage of “Creative Industry” that promotes interior design ideas to keep up with the creative economy fields and compete with them .The idea of developing a program (electronic portfolio) for the foundations of the the interior design space is to advance the design ideas, find a plan and a basis for creating a program for each field of design, introduce information that helps to access the design based on correct basis in various models, and provide the basic design data and the limits of changeability for each of them in all aspects.Therefore, in order to produce a specialized program in interior design and architecture “the portfolio of the foundations of interior design”, research is developing a strategy for creative industry to develop the creative economy. This will be considered as a cornerstone for the field of design and other creative industries, and it’ll be a nucleus of the “creative economy” system. The name "Portfolio" was launched because it will serve as a bank of ideas, intellectual property rights and implementation rights for the concept of the idea, and to reach the maximum number of experienced individuals that that can be contacted through smart phones by uploading these programs and hence achievement of the creative category.
- Published
- 2023
- Full Text
- View/download PDF
34. European banks are not immune to national elections.
- Author
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Fungáčová, Zuzana, Kerola, Eeva, and Weill, Laurent
- Subjects
BANK loans ,ELECTIONS ,EUROZONE ,INTEREST rates ,MORTGAGE loans - Abstract
We investigate whether European banks adjust their loan prices and volumes of new lending in the months running up to major national elections. Using a unique dataset that draws on data covering some 250 banks in 19 Eurozone countries from 2010 to 2020 at monthly frequency, and that includes lending amounts and interest rates on new lending, we find that European banks increase loan rates for corporate and housing loans ahead of elections. This supports the view that loan pricing changes of European banks are driven by the electoral uncertainty inherent to the democratic election process. We find that the impact of elections is more pronounced for small banks, as well as obtain some evidence that elections affect the credit supply of banks. Our findings suggest that the occurrence of elections is affecting the behavior of European banks. [ABSTRACT FROM AUTHOR]
- Published
- 2024
35. ANALYSIS OF THE EFFECT OF MONETARY POLICY ON BANK PROFITABILITY IN INDONESIA DURING THE PANDEMIC.
- Author
-
Cahyadi, Roni and Mardanugraha, Eugenia
- Subjects
BANK profits ,GENERALIZED method of moments ,MONETARY policy ,INTEREST rates ,BANK loans - Abstract
This research aims to analyze the impact of monetary policy on bank profitability in Indonesia during the pandemic using panel data from 93 banks in Indonesia with a time span from 2017-2022 using the Generalized Method of Moments (GMM) approach. The motivation for this research comes from the identification that the relationship between monetary policy and bank profitability is simultaneously very important because it has significant implications in efforts to maintain monetary stability and financial system stability. The research results show that there is a significant positive impact of monetary policy in the form of the BI7DRR policy interest rate on the ROA, ROE and NIM ratios in the 2017-2022 period. Furthermore, the BI7DRR interest rate policy had a significant positive effect on ROA and ROE before and during the pandemic with a greater influence during the pandemic for ROA and during the pre-pandemic period for the ROE ratio. This reflects that banks in Indonesia have not yet fully found a way to anticipate the impact of lower policy interest rates on their profitability. Meanwhile, BI7DRR only had a significant effect on NIM in the pre-pandemic period, considering that the decline in BI7DRR was not immediately responded to by banks by reducing credit interest rates. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
36. Workplace Training and Employee Effectiveness: A Case Study of Nigerian Banking Industry.
- Author
-
Odunayo, Henry Adewale and Fagbemide, Olugbenga Israel
- Subjects
BANKING industry ,EMPLOYEE training ,JOB performance ,CULTURAL awareness ,ORGANIZATIONAL performance - Abstract
This study examined the intricate dynamics of workplace training within the Nigerian banking industry to discern its impact on employee effectiveness. The primary objectives of this study are: to ascertain the nuanced associations between cultural and contextual factors and the effectiveness of workplace training; to scrutinize the variance in employee outcomes and organizational performance contingent upon distinct training program categories; and to gauge the influence of novel training technologies on employee skills and performance. This study employs various statistical analyses, including chi-square tests, one-way ANOVA, and independent sample t-tests. Data collection encompassed structured questionnaires administered to 119 participants randomly selected from different banks. The findings revealed substantial correlations between cultural and contextual factors and the efficacy of workplace training, shedding light on the pivotal role of tailored initiatives. Moreover, the study revealed significant distinctions in employee outcomes and organizational performance across diverse training categories, affirming the influential role of strategic program classification. Notably, this research underscores the transformative potential of new training technologies, providing empirical evidence of their positive impact on employee skills and performance. This study presents an understanding of the multifaceted relationships within workplace training, offering valuable insights into the Nigerian banking sector. The recommendations emanating from these findings advocate for strategic enhancements in training initiatives, emphasizing the importance of cultural sensitivity, customized program categorization, and seamless integration of innovative training technologies. [ABSTRACT FROM AUTHOR]
- Published
- 2024
37. ENVIRONMENTAL DISCLOSURES ACCORDING TO ESRS IN ESG REPORTING OF SELECTED BANKS IN POLAND.
- Author
-
BRONIEWICZ, Elżbieta, JASTRZĘBSKA, Ewa, and LULEWICZ-SAS, Agata
- Subjects
ENVIRONMENTAL reporting ,ENVIRONMENTAL, social, & governance factors ,BANKING industry ,CRITICAL analysis ,STOCK companies - Abstract
Copyright of Economics & Environment / Ekonomia i Środowisko is the property of Fundacja Ekonomistow Srodowiska i Zasobow Naturalnych and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2024
- Full Text
- View/download PDF
38. MECANISME ALE ATACURILOR CIBERNETICE ÎN DOMENIUL BANCAR.
- Author
-
CAPRIAN, Iurie
- Abstract
Copyright of Strategic Universe Journal / Univers Strategic is the property of Dimitrie Cantemir Christian University, Institute for Security Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2024
39. Business Models of Ukrainian Banks: the Impact of the Revolution of Dignity, the COVID--19 Pandemic, and Russia's Military Aggression.
- Author
-
Kravchuk, Igor
- Subjects
RUSSIAN armed forces ,SECURITIES lending ,NONPERFORMING loans ,BANK investments ,RETAIL banking ,RETAIL industry ,COVID-19 ,BUSINESS models ,BANK assets - Abstract
Copyright of Comparative Economic Research is the property of Wydawnictwo Uniwersytetu Lodzkiego and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2024
- Full Text
- View/download PDF
40. Optimal Capital Structure and Risk Management Policies of Banks That Use CoCo Futures to Hedge Financial-Sector Risk.
- Author
-
Goldstein, Robert S and Yang, Fan
- Subjects
BANK management ,CAPITAL structure ,BANKING policy ,FINANCIAL policy ,HEDGING (Finance) ,FINANCIAL bailouts ,BANK capital ,FINANCIAL crises - Abstract
We investigate the joint optimal risk management and capital structure decisions of banks when they use contingent-convertible (CoCo) futures contracts to hedge financial-sector risk. In spite of banks choosing significantly higher leverage ratios, their default probabilities drop appreciably while their equity values increase, allowing banks to compete more favorably with the shadow-banking system. Banks' value-maximizing decision to hedge financial-sector risk unintentionally leads to an economy with extremely low aggregate bank default rates across all future states of nature. Thus, CoCo futures offer a powerful microprudential and macroprudential policy tool. That banks choose not to hedge financial-sector risk in practice is consistent with managers internalizing bank bailouts. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
41. ASSESSMENT OF THE CONNECTION BETWEEN THE BANK'S CAPITALIZATION LEVEL AND THE COUNTRY'S MACROECONOMIC STABILITY.
- Author
-
Pozovna, Iryna, Arkhireіska, Natalia, Panaseyko, Iryna, Panaseyko, Serhiy, Serdyukov, Kostyantyn, and Yefimenko, Alina
- Subjects
RANDOM effects model ,NONPERFORMING loans ,BANKING industry ,BANK accounts ,RETURN on assets ,REGRESSION analysis ,RATE of return ,FINANCIAL institutions - Abstract
A well-capitalized banking system is crucial for maintaining macroeconomic stability, preventing financial crises, and bolstering the economy's resilience to shocks. Governments often strive to ensure adequate bank capitalization to foster stable economic growth. This article aims to assess the relationship between bank capitalization and macroeconomic stability in 34 European countries from 2010 to 2021, based on World Bank statistics. The study utilizes the principal components method to identify relevant indicators of bank capitalization and macroeconomic stability, canonical analysis and regression analyses to detail the interconnections between these blocks. The canonical analysis confirms a link between bank capitalization and macroeconomic stability indicators with a coefficient of determination of 0.617 signifying that 61.8% of the variance in macroeconomic stability is explained by fluctuations in bank capitalization. The article presents one fixed-effect and two random-effect regression models detailing the directions and strength of influence of independent variables (NPL, ROA, ROE - indicators of the bank capitalization level) on dependent variables (INFLATION, UNEMPL, GINI - indicators of macroeconomic stability). The Wald criteria and a p-value less than 0.05 indicated that the models with random effects (UNEMPL, GINI) were statistically significant. The results reveal that a 1% increase in non-performing loans correlates with a 0.25% rise in the unemployment rate, and a 1% increase in return on assets leads to a 0.08% increase in the unemployment rate. Additionally, a 1% increase in non-performing loans raises the Gini index by 0.05%, while a 1% increase in return on equity decreases the Gini index by 0.03%. Notably, the impact of return on assets on the unemployment rate and the Gini coefficient is not statistically significant (p-value greater than 0.05). These results can inform the forecasting of national indicators, the development of tools to ensure sufficient bank capitalization, and the formulation of effective macroeconomic policies, taking into account fluctuations in banks' capitalization levels as key financial intermediaries. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
42. Розірвання договору рахунка умовного зберігання (ескроу) та ліквідація банку, в якому він відкритий, як підстави його припинення згідно законодавства України.
- Author
-
Ю. Я., Таргоній
- Abstract
The article deals with the peculiarities of legal regulation of cancellation of an escrow account contract as one of the grounds for its termination under Ukrainian legislation. The author proves that unilateral withdrawal from an agreement is inadmissible, since it contradicts its nature and purpose. It is argued that the provision of an escrow account contract on the possibility of unilateral cancellation may be declared invalid by a court. The author examines the procedure for the parties to ensure the cancellation of an escrow account contract. If the parties agree on its cancellation, the account holder submits an application to the bank, and the beneficiary also provides his/her written consent to this. It is established that the agreement is cancelled from the moment the bank receives the last of the following documents: the account holder’s application and the beneficiary’s written consent to terminate the agreement, and if the account holder’s application and the beneficiary’s written consent are contained in one document, from the moment the bank receives such document. The next steps in the cancellation procedure are the transfer of funds from the escrow account to the account of the holder and/ or beneficiary (depending on the instructions in the application and written consent) and the closure of the account by the bank. The author argues that if the beneficiary does not consent to the cancellation of the contract, the account holder may initiate such cancellation in court. The contract may be terminated by a court decision in case of a material breach of the agreement by the other party, as well as due to a material change in the circumstances which guided the parties when entering into the agreement. The author examines certain aspects of termination of an escrow account contract based on liquidation of the bank in which it is opened, as well as termination of a securities escrow account contract in case of termination of activities of a depository institution. The author concludes that in case of liquidation of the bank in which the escrow account is opened, payments to depositors should be made on the basis of the Law of Ukraine «On the Deposit Guarantee System for Individuals». [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
43. FinTech-Bank Partnership in China's Credit Market: Models, Risks and Regulatory Responses.
- Author
-
Huang, Robin Hui and Wang, Christine Menglu
- Subjects
- *
BANKING industry , *BUSINESS models , *MARKETING models , *ALGORITHMIC bias , *FINANCIAL risk - Abstract
China is one of the pioneers in developing innovative models for credit business through a partnership between FinTech firms and traditional financial institutions such as banks. There are two main business models of FinTech-bank partnership, namely the loan facilitation model and the co-lending model. While this partnership brings many benefits, it has significant risks, including outsourcing risks, monopolistic practices, data protection, algorithmic bias, and financial systemic risk. This paper critically examines the Chinese regulatory responses to those risks with a focus on the outsourcing issue. Drawing upon the experiences of some overseas jurisdictions, including the US, the UK, the Netherlands, Luxembourg and Switzerland, this paper makes relevant suggestions for improving the Chinese regulation. China is advised to adopt a staged and differentiated approach to regulate FinTech-bank partnership. The first step is to establish a regulatory sandbox for FinTech firms to test their innovative activities, and, depending on the specific circumstances, an umbrella entity mechanism could also be introduced. Further, a sophisticated licensing regime can be established to set out differentiated rules for FinTech firms according to the nature and extent of the FinTech-Bank partnership, thus addressing the problem of regulatory arbitrage. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
44. GRI (GLOBAL REPORTING INITIATIVE) JAKO STANDARD RAPORTOWANIA INFORMACJI NIEFINANSOWYCH W OBSZARZE ESG (ENVIRONMENTAL, SOCIAL, CORPORATE GOVERNANCE). PRZYPADEK BANKÓW NOTOWANYCH NA GIEŁDZIE PAPIERÓW WARTOŚCIOWYCH W WARSZAWIE.
- Author
-
Zabawa, Justyna and Łosiewicz-Dniestrzańska, Ewa
- Subjects
ENVIRONMENTAL, social, & governance factors ,BANKING industry ,FINANCIAL statements - Abstract
Copyright of Journal of Finance & Financial Law / Finanse i Prawo Finansowe is the property of Wydawnictwo Uniwersytetu Lodzkiego and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
- View/download PDF
45. Credit in Society and in Sociology: On "The Bank and Its Customers" (Bourdieu, Boltanski, Chamboredon, 1963).
- Author
-
Ducourant, Hélène and Lazarus, Jeanne
- Abstract
In 1963, a young French sociologist, Pierre Bourdieu, together with two assistants—Luc Boltanski and Jean-Claude Chamboredon—conducted the first sociological study of the credit practices of a major French bank, entitled "The Bank and Its Customers". This article discusses the context, the findings and the legacy of this study. First, the article sketches the landscape of the emerging mass credit market in France in the early 1960s. Then, the paper summarizes and analyses the report itself. We also demonstrate how bank-customer interactions and credit continued to be a subject of interest for Bourdieu throughout his subsequent career. Finally, the paper seeks to contribute to comparative research on the varieties of national configurations of private indebtedness in relation to the level of development of the welfare state. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
46. Adli Muhasebe ile Banka İç Denetimi Arasindaki İlişki: Vaka Analizi.
- Author
-
UYANIK, Mehmet and SALUR, Mehmet Nuri
- Subjects
FORENSIC accounting ,INTERNAL auditing ,BANKING industry - Abstract
Copyright of Necmettin Erbakan University Journal of the Faculty of Political Science / Necmettin Erbakan Üniversitesi Siyasal Bilgiler Fakültesi Dergisi is the property of Necmettin Erbakan University Journal of The Faculty of Political Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
- View/download PDF
47. Fraud as a Reason to Book a Documentary Credit.
- Author
-
Al Freihat, Mohammad Shafiq, Al Wahshat, Zaid Mohammad, Mohammad Balas, Hashim Ahmad, and Abueid, Ala' Qasim
- Subjects
FRAUD ,INTERNATIONAL trade ,FINANCIAL instruments ,INTEGRITY ,LETTERS of credit - Abstract
This paper explores the role of fraud as a compelling reason for invoking documentary credits in trade transactions. Documentary credits, commonly known as letters of credit, serve as crucial financial instruments facilitating global commerce. The Bank is committed to examining the documents submitted by the beneficiary but does not fully guarantee their integrity, so it is committed to achieving this benefit. While designed to provide security and mitigate risks, the prevalence of fraud in international trade poses significant challenges. In the event of the commission of these acts, the seizure is considered a means of executing documentary credits. The research concluded that the examination of documents takes place without the obligation to comply with the goods, and it has found that legislation will establish separate rules for the seizure of documentary accreditation. [ABSTRACT FROM AUTHOR]
- Published
- 2023
48. دور آلیة الضمان المالي للقروض في دعم تمویل المؤسسات الصغیرة والمتوسطة.
- Author
-
سارة مذكور and إلهام بوحلايس
- Subjects
SMALL business ,BANKING industry - Abstract
Copyright of Human Sciences Journal / Revue des Sciences Humaines is the property of Universite des Freres Mentouri Constantine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
49. BANCO DO ESPORTE: Uma análise sobre a aplicabilidade de uma Fintech como instrumento de inovação tecnológica para minimizar os impactos socioeconômicos decorrentes da crise econômica da COVID-19 no âmbito esportivo brasileiro.
- Author
-
Santos de Alencar, Cláudia
- Abstract
Copyright of Intercontinental Journal of Sport Management / Revista Intercontinental de Gestão Desportiva is the property of Revista Intercontinental de Gestao Desportiva and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
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50. Bankanın Çekteki İmzaya Dayanarak Ödemeden Kaçınma Durumu.
- Author
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ERASLAN, Doğancan
- Abstract
Copyright of Sakarya University Journal of Law Faculty (SHD) is the property of Sakarya University Journal of Law Faculty (SHD) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
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