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Investigating the relationship between bank performance and accounting standards : evidence from M&As in European banking

Akgün, Ali İhsan - In: Journal of capital markets studies 6 (2022) 1, pp. 106-124

information on target banks under post-merger bank performance. Design/methodology/approach - The authors examine the claim that … IFRS improves corporate transparency and increases financial reporting quality in European Bank merger and acquisitions (M … post-merger performance, while IFRS does not contribute to post-merger bank performance. Originality/value - The study is …

Persistent link: https://www.econbiz.de/10012887370

The effect of IFRS on the financial ratios : evidence from banking sector in the emerging economy

Abebe, Ayalew Ali - In: Cogent economics & finance 10 (2022) 1, pp. 1-15

Financial ratios are ratios that are used to measure a company’s performance by analyzing its financial records. In light of this claim, this study investigates the effect of IFRS on the financial ratios among seventeen (17) Ethiopian commercial banks. The research hypotheses are addressed by...

Persistent link: https://www.econbiz.de/10013373082

Banks' credit losses and provisioning over the business cycle : implications for IFRS

Malovaná, Simona; Tesařová, Žaneta - In: Národohospodářský obzor : časopis věnovaný … 22 (2022) 1, pp. 53-74

This article examines the procyclicality of banks' credit losses and provisions in the Czech Republic using pre-2018 data and then discusses the implications of the findings for provisioning in stage 3 under IFRS 9. This analysis is possible because the majority of banks seem to have aligned...

Persistent link: https://www.econbiz.de/10013460799

The relationship between the accounting standards and the global financial crisis : empirical analysis of mergers and acquisitions in banking industry

Akgün, Ali İhsan - In: China Accounting and Finance Review 26 (2024) 3, pp. 308-332

investigate the characteristics of bank financial statements before the start of the global crisis, which helps to explain the … a sample period, are crucially important for corporate governance and bank performance. The results from our analysis …-based monitoring of banks M&As in terms of higher quality financial reporting is negatively linked with bank performance, whereas local …

Persistent link: https://www.econbiz.de/10014636982

A sentiment-based risk indicator for the Mexican financial sector

Fernandez, Raul; Palma Guizar, Brenda; Rho, Caterina - In: Latin American journal of central banking : LAJCB 2 (2021) 3, pp. 1-27

Mexico. We classify a sample of tweets from 2006-2019 to identify messages in response to a positive or negative shock to the …

Persistent link: https://www.econbiz.de/10012659015

Commercial banking as a key factor for SMEs development in Mexico through factoring : a qualitative approach

Pérez-Elizundia, Guillermo; Delgado-Guzmán, José Alfredo - In: European research on management and business economics 26 (2020) 3, pp. 155-163

financial entities in Mexico that represent between 60 and 80% in volume of factoring that is operated in the country. Aspects …

Persistent link: https://www.econbiz.de/10012308058

Bank competition and the price of credit : evidence using Mexican loan-level data

Cañón, Carlos Iván; Cortés, Edgar; Guerrero, Rodolfo - 2020

This paper studies the relationship between competition measures at the bank level and the price of credit for non …-financial firms in Mexico during 2009-2016. Two indicators of competition are constructed: the Lerner indicator and the Boone …

Persistent link: https://www.econbiz.de/10012256390

Remittances and Banking Sector Breadth and Depth : Evidence from Mexico

Demirg????-Kunt, Asli; L??pez C??rdova, Ernesto; … - 2012

fraction of households that receive remittances and on measures of banking breadth and depth for Mexico. They find that …

Persistent link: https://www.econbiz.de/10012551907

Impact of improved corporate governance and regulations on earnings management practices : analysis of 7 industries from the Indian national stock exchange

Thoppan, Jose Joy; Nathan, Robert Jeyakumar; Victor, Vijay - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-15

This study investigates discretionary earnings management practices, tracing the changes over the years in selected top performing and highly liquid listed Indian firms. It empirically measures the impact of corporate governance, financial legislation and global reporting standards on the firms'...

Persistent link: https://www.econbiz.de/10012628758

"Big 4" influence on audit market

Tache, Marta - In: Central European economic journal 7 (2020) 54, pp. 143-156

The main purpose of this paper is to determine the impact that Big 4 companies have had after the adoption of International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the specialised studies, the impact of the financial reporting...

Persistent link: https://www.econbiz.de/10012435390