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Real effects of PCAOB international inspections

Shroff, Nemit - In: The accounting review : a publication of the American … 95 (2020) 5, pp. 399-433

Persistent link: https://www.econbiz.de/10012320425

Fair value accounting in banking - issues in convergence to IFRS

Swamy, Vighneswara; Vijayalakshmi - In: African Journal of Accounting, Auditing and Finance 1 (2012) 3, pp. 270-280

This paper intends to analyse and elucidate the impact of fair value accounting on the banking industry in general and Indian banking in particular in the light of the move towards convergence to international financial reporting standards across the globe. In the light of criticism against fair...

Persistent link: https://www.econbiz.de/10010670373

The effects of critical audit matter disclosure on audit effort, investor scrutiny, and investment efficiency

Chan, Derek K.; Liu, Nanqin - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 97-121

Persistent link: https://www.econbiz.de/10014289491

Generalized Modigliani-Miller Theory : Applications in Corporate Finance, Investments, Taxation and Ratings

Brusov, Petr N.; Filatova, Tatiana; Orekhova, Natali - 2022

Modigliani–Miller Theory in Investments -- Chapter 12. Investment Models with Debt Repayment at the End of the Project and Their … Application -- Chapter 13. Investment Models with Uniform Debt Repayment and Their Application -- Chapter 14. Innovative … Investment Models with Debt Repayment at the End of the Project -- Chapter 15. Investment Models with Advance Frequent Payments …

Persistent link: https://www.econbiz.de/10013170813

Mobile Technology in Training Micro Businesses: Users' Requirements and Architectural Design

Gomera, William; Oreku, George - In: International Journal of ICT Research in Africa and the … 5 (2016) 2, pp. 14-24

This paper establishes users' requirements and develops architectural design for mobile training platform between Micro Finance Institutions (MFIs) and Micro Businesses (MBs). Users' requirements and architectural design for mobile training platform will set a base for the development of...

Persistent link: https://www.econbiz.de/10012045410

Mobile Phone: A Loan Monitoring Tool for Micro Businesses

Gomera, William Clifford; Oreku, George S. - In: International Journal of ICT Research in Africa and the … 7 (2018) 2, pp. 48-66

This article describes how loan monitoring tools are integrated applications designed to help Micro Finance Institutions (MFIs) to improve efficiency and effectiveness in loan collection. The task of loan monitoring is monumental to loan officers, forcing them to travel long distances to serve a...

Persistent link: https://www.econbiz.de/10012045429

Banks and Microbanks

Cull, Robert; Demirgüç-Kunt, Asli; Morduch, Jonathan - In: Journal of Financial Services Research 46 (2014) 1, pp. 1-53

We combine two datasets to examine whether the presence of banks affects the profitability and outreach of microfinance institutions. We find evidence that competition matters. Greater bank penetration in the overall economy is associated with microbanks pushing toward poorer markets, as...

Persistent link: https://www.econbiz.de/10010987891

Cross‐border financial surveillance: a network perspective

Espinosa‐Vega, Marco A.; Solé, Juan - In: Journal of Financial Economic Policy 3 (2011) 3, pp. 182-205

Purpose – The purpose of this paper is to show how network analysis can be used for effective cross‐border financial surveillance, which requires the monitoring of direct and indirect systemic linkages. Design/methodology/approach – This paper illustrates how network analysis could make a...

Persistent link: https://www.econbiz.de/10014866846

Efficiency of Microfinance Institutions: A Data Envelopment Analysis

Haq, Mamiza; Skully, Michael; Pathan, Shams - In: Asia-Pacific Financial Markets 17 (2010) 1, pp. 63-97

Persistent link: https://www.econbiz.de/10008480873

Cross-border financial surveillance: a network perspective

Espinosa-Vega, Marco A.; Solé, Juan - In: Journal of Financial Economic Policy 3 (2011) August, pp. 182-205

Purpose – The purpose of this paper is to show how network analysis can be used for effective cross-border financial surveillance, which requires the monitoring of direct and indirect systemic linkages. Design/methodology/approach – This paper illustrates how network analysis could make a...

Persistent link: https://www.econbiz.de/10010611018