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-financial economy and concludes that banking models in China and Russia are different. Since the time of that publication, the Russian … non-banking financial institutions. Our main hypothesis is that the institutional models of banking in China and Russia … coherence grows, not least via institutional imports from China to Russia …
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As expected, this comparison of the German and the UK banking systems shows substantial differences between the …. The closure of the very last local savings bank in 2017 marks the preliminary end of traditional regional banking in the … one stroke a regional and public banking group with a substantial market share by restructuring the Royal Bank of Scotland …
Persistent link: https://www.econbiz.de/10011870464
The handbook of Islamic banking comprises 25 studies by leading international experts on Islamic banking and finance specially commissioned to analyse the various debates and the current state of play in the field. This comprehensive handbook provides a succinct analysis of the workings of...
Persistent link: https://www.econbiz.de/10011850684
This paper re-visits the state of decentralised banking in Germany, Spain and the UK. The cross-country comparison we … degree of centralisation. Whereas no such bank exists in the UK any longer and real savings banks in Spain have almost … Germany. Our comparison has identified three factors of success contributing to the persistence of decentralised banking: I …
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The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Profit and Loss (P&L) account under all three regimes. Our results suggest that although IFRS 9 is...
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