Purpose: This paper aims to examine the characteristics of firms that voluntary disclose generally accepted accounting principals (GAAP)-compliant statements of income, statement of cash flows (SCF) and balance sheet (BS) concurrently with quarterly earnings releases. Cardinal motivation of the...

Purpose: This paper aims to survey the credit scoring literature in the past 41 years (1976-2017) and presents a research agenda that addresses the challenges and opportunities Big Data bring to credit scoring. Design/methodology/approach: Content analysis methodology is used to analyze 258...

Purpose: The purpose of this paper is to provide an analysis of the market abuse regulation to determine whether the general assumption that it has made little difference to the pre-existing UK law on market abuse is accurate. In particular, the potential impact on compliance and behaviour in...

Purpose: Merger approving focuses on both market power and welfare gains. In general, the approval process does not include a comparative efficiency analysis. This paper aims to introduce this dimension and show its potential. Design/methodology/approach: Based on the analysis of past bank...

Purpose: This paper aims to examine the relationship between commercial bank lending and business cycle in South Africa. This paper attempts to know whether commercial bank lending in South Africa is procyclical. Design/methodology/approach: The model assumed that the lending behaviour is...

Purpose: The purpose of this paper is to provide a comprehensive historical review of the role of the Federal Reserve in retail payments in the USA. Design/methodology/approach: It reviews the literature on the role of the Federal Reserve and assessments of its involvement. Findings: In...

Purpose: The purpose of this study is to examine the issue of bank capital structure which has been widely debated in recent times, especially in view of the envisaged implementation of the revised Basel capital standards. An issue that has not been adequately addressed is the factors affecting...

Purpose: Focusing on delivering practical implications, the purpose of this paper is to show optimal ways of calculating risk weights for public sector entities (PSEs) under the standardised approach in credit risk. Focusing on the changing regulatory background, this paper aims to explain the...

Purpose: This paper aims to investigate how firms from emerging economies choose among different international bond markets: global, US144A and Eurobond markets. The authors explore if the ranking in regulatory stringency –global bonds have the most stringent regulations and Eurobonds have...

Purpose: The purpose of this paper is to underline the (hidden) risks posed after the crisis by the exemption of non-financial operators, especially sovereigns, from the regulatory reforms of over the counter (OTC) derivatives undertaken by G20 countries in the absence of accounting data on...