Banks are concerned with the assessment of the risk of financial distress before giving out a loan. Many researchers proposed the use of models based on the Neural Networks in order to help the banker better make a decision. The objective of this paper is to explore a new practical way based on...

The Tunisian banks currently operate in a very competitive environment. Long-term viability of this sector depends on its degree of efficiency. Therefore a study relating to the determinants of X-Efficiency in Tunisian banks is of major interest. For that purpose, we made recourse to an...

This paper highlights the relevant role of the quality of institutions in maintaining banking stability. Poor institutions constitute the key determinants in explaining the emergence of banking crises. An empirical study of 52 emerging and / or developing countries from 1996 to 2009 finds that...

This paper aims to conduct a comparative analysis of the evolution of financial systems in emerging countries and / or development. This comparative analysis is performed through the use of various techniques namely the principal component analysis and hierarchical clustering on a sample of 52...

This paper examines whether the mandatory adoption of IFRS/IAS in the European Union is beneficial in terms of the information content of earnings. The informational relevance of earnings was reflected by the level of information asymmetry measured by the cost of capital and the financial...

This paper investigates whether institutional quality determines the effect of inflation targeting (IT) on the banking risk of Islamic versus conventional banks, using an unbalanced panel data over the period 2007-2016. However, the use of the generalized method of moments (GMM) and two measures...

In this paper, we examine the relationship between liquidity, liquidity risk and credit risk involved in emerging sovereign bonds after the subprime crisis period. In our study, we concentrate on the effect of liquidity and credit risk on liquidity in the emerging bond markets. Control...

This paper aims to examine the impact of IFRS / IAS mandatory adoption on the information asymmetry measured by the properties of financial analysts' forecasts (error and dispersion). It examines also, whether this impact differs from one company to another with regard to its growth...