Preface – by Chrysovalantis Gaganis, Fotios Pasiouras, Menelaos Tasiou, Constantin Zopounidis -- Chapter 1 – The changing role of banks in the financial system: social versus conventional banks, by Simon Cornée, Anastasia Cozarenco, Ariane Szafarz -- Chapter2 – ESG issues as strategic...

Purpose – Prior studies on the determinants of audit reports focus on non‐financial sectors. In contrast, the present study seeks to examine the determinants of auditors' opinion in the banking industry, using a sample of banks drawn from nine Asian countries over the period 1995‐2004....

This study examines the financial characteristics of 52 targets and 47 acquirers that were involved in acquisitions in the Asian commercial banking sector over the period 1998 to 2004 and a control sample of non-merged banks matched by country and year. Three logistic regression models are...

This paper provides the first cross-country study on the association between firms' soundness and regulatory policies in the insurance industry. Measuring solvency with an accounting based measure of distance to default, namely the Z-score, we find that the power of the supervisory authorities,...