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Bank Lending Decisions and the Value Effect of Loan Announcements : New Evidence from the Sensitivity between Bank Loans and Firm Performance Adjusted for Earnings Management in China

Cui, Huanyu - 2017

This paper explores the puzzle of inconsistent findings in regard to bank lending decisions and the negative response to bank loan announcements in China. Using firm performance before and after the lending decisions, adjusted for the effects of earnings management, we are able to examine not...

Persistent link: https://www.econbiz.de/10012968435

Post M&A Accounting Performance of Romanian Banks

Huian, Maria Carmen - 2012

The purpose of this paper is to assess the financial performance of Romanian banks involved in M&A activities, as target banks, over a period of 10 years (1998-2008). Performance is analyzed in terms of profitability by using traditional accounting measures: ROE, ROA and NIM. Post-M&A...

Persistent link: https://www.econbiz.de/10013100099

The qualitative characteristics of accounting information, earnings quality, and Islamic banking performance : evidence from the Gulf banking sector

Ahmed, Ibrahim El Siddig - In: International Journal of Financial Studies : open … 8 (2020) 2/30, pp. 1-16

The study aims to operationalize financial reporting quality in terms of the qualitative characteristics (QCs) as stated by the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) standards, as well as to investigate their association with earnings quality (EQ) and...

Persistent link: https://www.econbiz.de/10012239421

Firm performance : a longitudinal study of corporate social responsibility and its societal impact

Usman, Berto; Nurazi, Ridwan; Zoraya, Intan; Yennita - In: Thailand and the world economy 42 (2024) 3, pp. 105-137

The goal of this study is to investigate how social impact, corporate social responsibility (CSR) reporting practices, and firm performance relate to one another in the context of ASEAN (Association of Southeast Asian Nations) banking. The sample was screened from 27 publicly listed banks in...

Persistent link: https://www.econbiz.de/10015373840

The relationship between the boards characteristics and the risk management of the Romanian banking sector

Bunea, Mariana; Dinu, Vasile - In: Journal of business economics and management 21 (2020) 5, pp. 1248-1268

The main objective of this research is to analyse the relationship between the board of director' structure of the banks from the Romanian bank sector, the capital demands and the risk management in what concerns these relationships. Regarding the structure of the board of directors, their size...

Persistent link: https://www.econbiz.de/10012271748

Finance-Theoretic Analysis of a Banking-Firm : Case Study of First Bank of Nigeria PLC

Paseda, Oluseun - 2017

Banks have been historically the most important kind of financial intermediaries. In Nigeria, they account for more … of Nigeria along four dimensions namely: common ratios, CAMELS framework, Z-score and Black-Scholes option pricing …

Persistent link: https://www.econbiz.de/10012966252

Effect of International Financial Reporting Standards Adoption on Cost of Equity Capital of Banks Quoted on Nigeria Stock Exchange

Amahalu, Nestor - 2017

equity capital of Nigerian banks with a focus on fifteen (15) banks quoted on the Nigeria Stock Exchange. The study made use … Reporting Council of Nigeria (FRCN), Nigeria Stock Exchange (NSE), Stock Exchange Commission (SEC) et cetera, should enact …

Persistent link: https://www.econbiz.de/10012951268

The Impact of Human Resources Accounting on Corporate Valuation of Banks Listed on the Nigerian Stock Exchange

Okoye, Pius Vincent - 2017

This study examined the impact of Human Resource Accounting (HRA) on corporate valuation of banks quoted on the Nigeria … of Nigeria (FRCN), Nigeria Stock Exchnage (NSE), Stock EXchange Commission (SEC), et cetera, should put in place policies …

Persistent link: https://www.econbiz.de/10012955384

Management Fraud and Global Competitiveness of Sub-Saharan Economies - Evidence from the Nigerian Banking Industry

Chukwunedu, Okaro Sunday - 2013

of Nigeria (CBN), Economic and Financial Crimes Commission (EFCC), newspaper reports as largely captured in Otusanya … recommend immediate introduction of whistle blowing legislation in Nigeria to encourage, reward and protect whistle blowers in …

Persistent link: https://www.econbiz.de/10013089282

Application of Fraud Box-Key Model in the Determination of Fraud Risk Factors : Evidence from Banks in Nigeria

Onodi, Benjamin Ezugwu - 2018

industry in Nigeria. The objectives of the study were to investigate the extent to which elements of fraud diamond (pressure … fraud diamond model are critical factors, in the determination of fraud risk in Nigeria banks. The study also revealed that … Sensitivity to market risk) in the assessment of banks in Nigeria especially where fraud is suspected. Thus, the researcher …

Persistent link: https://www.econbiz.de/10012927381