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Li, Jing. "Accounting conservatism and its implication on valuation in commercial banks /." View abstract or full-text, 2004. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202004%20LI.
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Thesis (M. Phil.)--Hong Kong University of Science and Technology, 2004.Includes bibliographical references (leaves 37-38). Also available in electronic version. Access restricted to campus users.
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Calderon, Thomas G. "Banker needs for accounting information." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/76508.
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This research examines the extent to which user needs are affected by differences in the size and ownership characteristics of reporting entities. Bank loan officers constitute the target group of financial statement users and the study focuses on the perceived need for sixteen financial statement items. Among these are twelve items for which differentiation in financial reporting has been proposed (key items), and four items that bankers generally require when evaluating a loan application (control items) . The research model is based on the hypothesis that perceptions of accounting information are affected by the decision context, complexity of the organization in which the decision is being made, and the behavior response repertoire of the user.
A quasi-experimental design with two treatments is utilized. The treatments are (1) a commercial loan decision involving a small privately held corporation, and (2) a commercial loan decision involving a large public corporation. A questionnaire was mailed to gather the data. Three hundred and fifteen usable responses were received, for a response rate of 21%.
The data were analyzed using multivariate analysis of variance and canonical correlation analysis. Differences in the size and ownership characteristics of commercial loan applicants were found to have a statistically significant impact on the perceived needs of bankers for financial statement information. This relationship is most observable among disclosures that are perceived to be of lesser importance in the loan evaluation process. The perceived needs for items that are considered to be of greater importance (for example, the control items) are relatively insensitive to variations in the size and ownership characteristics of commercial loan applicants. Overall, commercial loan officers tend to perceive a relatively high need for general financial statement items, but tend to downplay the importance of the more specific and detailed items.
The results also indicate that the organizational complexity of a bank, and the degree to which its commercial loan officers are committed to the work ethic of the banking profession, are significantly related to the perceived need for financial statement disclosures.Ph. D.
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Mnea, Mustafa Elbasher. "Disclosure in the financial statement of banks : International Accounting Standard No.30 and the Libyan banks." Thesis, Liverpool John Moores University, 2009. http://researchonline.ljmu.ac.uk/5945/.
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Alhajraf, Nayef Falah Mubarak. "Disclosure in the financial statements of banks : International accounting standards no.30 and the Kuwaiti banks." Thesis, University of Hull, 2002. http://hydra.hull.ac.uk/resources/hull:3534.
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Disclosure in financial statements in general has been the subject of many studies, yet disclosure in banks' financial statements has not yet been given the attention and research it deserves. Such a lack of attention might be due to the financial statements users themselves not paying enough attention to it, or due to the banks' management not being keen to practise more disclosure within their financial statements.In Kuwait, disclosure in general, and within the banking industry in particular, has been receiving more attention for the last ten years or so, but such attention has not been explained yet.International accounting standard No.30 forms the foundation of the disclosure in the banks financial statements and similar institutions, and as Kuwait implemented the International Accounting Standards in 1990, banks fell under the IAS 30 requirements regarding the disclosure in their financial statements. In this exploratory study, two avenues are investigated: first, users' evaluation of the disclosure level within the banks' financial statements in Kuwait; and second, the measurement of the actual disclosure in the banks' financial statements in Kuwait. Asurvey method is applied to evaluate the disclosure level in the banks' financial statements, while an index method is applied to for measuring the disclosure level in the banks' financial statements.
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El, Sood Heba Abou. "Studies on the financial accounting, regulation and governance of banks." Thesis, Lancaster University, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.659450.
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To the extent that financial institutions have a crucial role in the development and stability of the economy, poor performance of banks affects the financial fragility of the whole economy. In turn, accounting and regulatory bodies propose an array of regulations to shape banks operations and risk. This thesis examines financial accounting, regulation and governance issues in banks. It comprises three studies that cover these issues, In the first study, using a sample of U.S . bank holding companies over the period 2001-2009, I test and find strong evidence of regulatory capital management and income smoothing behavior using loan loss provisions. Bank holding companies accelerate loan loss provisions to smooth income when banks (1) hit the regulatory minimum target, (2) are in non-recessionary periods, and (3) are more profitable. In line with the topical debate on the overhaul of accounting standards for loan loss provisioning, I test and find support for the regulators' claim that the current accounting rules reinforce procyclicality in regulatory capital. The procyclicality inherent in loan loss provisions tends to accentuate regulatory capital management during economic downturns. The second study examines whether regulatory capital ratios are significantly associated with bank distress. It investigates whether the association is affected by the bank's proximity to the minimum required capital ratios. The results reveal that the association between the regulatory capital ratio and bank distress becomes significant if the bank holding company has a capital ratio of less than 6 percent, below which U.S. bank regulators do not regard banks as being well capitalized. During the financial crisis period of 2007-2009, I predict and find an insignificant association when the criterion for banks to To the extent that financial institutions have a crucial role in the development and stability of the economy, poor performance of banks affects the financial fragility of the whole economy. In turn, accounting and regulatory bodies propose an array of regulations to shape banks operations and risk. This thesis examines financial accounting, regulation and governance issues in banks. It comprises three studies that cover these issues, In the first study, using a sample of U.S . bank holding companies over the period 2001-2009, I test and find strong evidence of regulatory capital management and income smoothing behavior using loan loss provisions. Bank holding companies accelerate loan loss provisions to smooth income when banks (1) hit the regulatory minimum target, (2) are in non-recessionary periods, and (3) are more profitable. In line with the topical debate on the overhaul of accounting standards for loan loss provisioning, I test and find support for the regulators' claim that the current accounting rules reinforce procyclicality in regulatory capital. The procyclicality inherent in loan loss provisions tends to accentuate regulatory capital management during economic downturns. The second study examines whether regulatory capital ratios are significantly associated with bank distress. It investigates whether the association is affected by the bank's proximity to the minimum required capital ratios. The results reveal that the association between the regulatory capital ratio and bank distress becomes significant if the bank holding company has a capital ratio of less than 6 percent, below which U.S. bank regulators do not regard banks as being well capitalized. During the financial crisis period of 2007-2009, I predict and find an insignificant association when the criterion for banks toTo the extent that financial institutions have a crucial role in the development and stability of the economy, poor performance of banks affects the financial fragility of the whole' economy. In turn, accounting and regulatory bodies propose an array of regulations to shape banks ' operations and risk. This thesis examines financial accounting, regulation and governance issues in banks. It comprises three studies that cover these issues, In the first study, using a sample of U.S . bank holding companies over the period 2001-2009, I test and find strong evidence of regulatory capital management and income smoothing behavior using loan loss provisions. Bank holding companies accelerate loan loss provisions to smooth income when banks (1) hit the regulatory minimum target, (2) are in non-recessionary periods, and (3) are more profitable. In line with the topical debate on the overhaul of accounting standards for loan loss provisioning, I test and find support for the regulators' claim that the current accounting rules reinforce procyclicality in regulatory capital. The procyclicality inherent in loan loss provisions tends to accentuate regulatory capital management during economic downturns. The second study examines whether regulatory capital ratios are significantly associated with bank distress. It investigates whether the association is affected by the bank's proximity to the minimum required capital ratios. The results reveal that the association between the regulatory capital ratio and bank distress becomes significant if the bank holding company has a capital ratio of less than 6 percent, below which U.S. bank regulators do not regard banks as being well capitalized. During the financial crisis period of 2007-2009, I predict and find an insignificant association when the criterion for banks to be classified as well capitalized is set to its current threshold of 6 percent. The significance increases when I set the criterion to the higher levels of 8 percent, 10 percent and 12 percent respectively. Finally, the association is significantly enhanced when simultaneously including regulatory requirements with respect to both the leverage ratio and the tier I capital ratio. The third study investigates the influence of ownership structure of U.S. bank holding companies on risk-taking behavior during the period 2002-2009. More specifically, I test and find that concentrated shareholders discourage banks from investing in risky position: with respect to total assets, loans and off-balance-sheet items. Regarding the effect of the regulatory capital adequacy on the association between ownership concentration and bank risk taking, I find that the larger the regulatory capital, the less negative is the association between ownership concentration and risk taking in banks. Additionally, I find that this effect is more pronounced for well-capitalized bank holding companies than for poorly capitalized bank holding companies. Finally, T examine whether this effect differs significantly between the crisis period of 2007-2009 and the pre-crisis boom of 2002-2006. Results show that the effect of regulatory capital adequacy on the association between ownership concentration and risk taking is less pronounced for bank holding companies during a period of financial crisis relative to a pre-crisis boom period. Key Words: loan loss provisions, regulatory capital management, income smoothing, procyclicality, distress, default probability, financial crisis, ownership concentration, risk taking, bank holding company
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Al, Abed Shafiq Khleif Khalaf. "Risk measurement of banks using accounting and capital markets measures." Thesis, University of Manchester, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.630480.
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This thesis investigates the different bank risks in Western European banks and banks in Jordan. Risk applies at multiple levels, and the information structure provided by internal, external and market measures of risk is the main concern of this research. In this thesis, Long Tenn Debt Rating (LTDR) by the popular rating agency "Moody's Rating Agency" was considered as a proxy for risk measurement which reflects mainly different risks facing the banking industry and concurrent with the new suggestions of the Basle Committee where external and internal bank ratings are of importance in the new banking regulation system. In this thesis, we try to determine ways of determining credit risk proxies for individual banks. Furthermore, we explore how macroeconomic and stock market data can improve risk measurement. A Multiple Discriminant Analysis (MDA) model was built from the data of 210 European banks for 1999 to anticipate rating for the Western European banks. This model depends on 5 accounting variables and 3 macroeconomic variables. The classification rate of 60.5% gives the model a good acceptance rate compared with extant prediction models. This model was also used to fit rating for Jordanian banks where rating was not available. The relationship between this rating proxy model and a set of market and accounting variables for a group of 129 Western European banks through the period of 1993-2000 was analysed. The results showed that there was no significant relationship between rating proxy for these European banks and standard deviation of return (total risk) but a group of market measures of risk, return, beta, standard deviation of return and market to book value (MTBV) had a limited effect on the explanation of rating proxy of European banks with adjusted R2 not more than 6.3%. On the other hand, a group of accounting risk measures (ratios) was selected and analysed to determine the relationship between these accounting variables and rating proxy. These accounting variables were dividend payout ratio, leverage ratio, return on assets (ROA), loan to deposit ratio, subordinated debt and non-interest expense over the average assets. The results showed a highly significant relationship between these accounting variables and rating proxy with an adjusted R2 of 40.8%. A combination of accounting and market variables were used to find out if these variables together can provide a greater explanation of rating. The results showed that this combination had slightly more explanatory power than accounting measures alone with adjusted R2 of 43.2%. These results confirmed that accounting variables have more explanation power than market measures and these accounting ratios are still the main source of data for rating agencies when assigning rating for banks. For Jordanian banks, a sample of 16 Jordanian banks through the period 1993- 2000 was examined. The rating proxy model developed for European banks was applied to Jordanian banks. Using the model no Jordanian bank was found to have a Aaa rating whilst 82% of Jordanian banks have ratings of Baa and below. 16 These results tend to reflect the real situation where most banks in Jordan were very small with limited assets and capital. There was no significant relationship between rating proxy and standard deviation of return (total risk) for Jordanian banks. The relationship between a set of market variables and rating proxy was significant with adjusted R2 of 21 % which is better than the results for European banks. This suggest that the Jordanian stock market without the benefit of a credit rating for each bank does use the accounting and economic information which has been found to apply to European banks. The importance of accounting variables is substantiated using OLS regression.
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De, Jager Phillip. "Fair value accounting in South African banks : financial stability implications." Doctoral thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15568.
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This article-based thesis consists of three main papers that examine the use of fair value accounting in banks and how it can influence behaviour with systemic effects; this helps in understanding the role of fair value accounting in the global financial crisis. The examination consisted of two parts. The first part was the investigation of how fair value accounting was actually used by South African banks. The second part was the development of an analytical model that links together fair value accounting, bank capital regulation and economic outcomes. The South African case study was further divided into two parts. In the first part, a comparative design was used to investigate in detail how fair value accounting was implemented by two South African banks and what their motivations were. The second part sought to answer the question: did South African banks pay out higher dividends based on risky fair value accounting gains? The South African evidence indicates that fair value accounting materially impacts the profit and loss and the regulatory capital of banks. This component of regulatory capital proved to be risky. Dangerous pay-outs resulted from the increase in profits and bank assets grew the most during the period of risky capital formation. It was found that the use of a stock-flow consistent model of the economy was a commonality amongst those that predicted the global financial crisis. A stock-flow consistent model was shown to be descriptive of the South African evidence. The model showed fair value accounting to be at the centre of feedback processes that can weaken the banking system during the economic upswing. The study concludes that fair value accounting is central in processes that weaken the banking system during an economic upswing and thus demonstrates why the current call for prudent accounting in banks is justified. The study expands on current literature in a number of ways. It adds to the literature that fair value accounting is procyclical by demonstrating that this effect is not constant throughout the cycle and is more problematic during the upswing; this differs from the usual argument that fair value accounting accelerates the downturn. The South African empirical evidence showed that fair value accounting for available-for-sale assets is not the only avenue for fair value accounting to be dangerous; fair value accounting adjustments through profit and loss should also be monitored. The analytical model as well as the South African empirical evidence contradicts the common argument that the fair value measurement of financial instruments must be pervasive in a bank and banking system to be dangerous. The South African empirical evidence shows that fair value accounting must be considered a possible avenue of earnings or capital management in banks.
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JIANG, Jin. "The influence of banks on auditor choice and auditor reporting in Japan." Digital Commons @ Lingnan University, 2010. https://commons.ln.edu.hk/acct_etd/8.
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Debt as opposed to equity as the major source of financing and the influence of banks on the corporate governance of listed companies are unique features of the Japanese business environment. This thesis investigates how these features affect the choice of auditor by Japanese listed companies and auditor reporting by Japanese CPA firms on those companies. Pong and Kita (2006) provided some univariate analyses and indicated that Japanese companies tended to select the same external auditors as their main banks to reduce the agency costs. In this thesis, I further examine the influence of main banks on auditor selection by logistic regression and also investigate the influence of main banks on auditor reporting quality after controlling self-selection bias. Using data from Japanese listed companies in the Tokyo Stock Exchange over the 2002-2008 period, I provide empirical evidence that companies with more reliance on main bank loans are more likely to choose their main banks’ external auditors. Using the Propensity Score Matching method and the Heckman two-step binary probit model to control for self-selection bias, the empirical results support the hypothesis that main bank auditors are more likely to issue modified opinions to the borrowing companies than non-main bank auditors, providing evidence of higher audit quality from main bank auditors. As a sensitivity test, I also use discretionary accruals as a measure of audit quality. the results indicate that companies who choose the same auditors as their main banks have higher audit quality than companies who choose different auditors from their main banks. My thesis contributes to the existing auditing literature in several ways. First, by studying the influence of debt financing on auditor choice and auditor reporting, this thesis extends the auditor market research that focuses mainly on the role of auditors in equity markets to the bank-based market. Furthermore, this thesis also complements auditing research on the influence of institutions on audit quality.
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Elamer, Ahmed A. M. "Empirical essays on risk disclosures, multi-level governance, credit ratings, and bank value : evidence from MENA banks." Thesis, University of Huddersfield, 2017. http://eprints.hud.ac.uk/id/eprint/31700/.
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This thesis contains four essays that examine the relationships among risk disclosures, multi-level governance, credit ratings, and bank value in the Middle East and North Africa (MENA) banks. These essays concentrate on four closely linked risk disclosures, and governance topics that quantitatively investigate the antecedents and informativeness of risk disclosures by banks from 14 countries in MENA region over the 2006–2013 inclusive period. The first essay aims at investigating the impact of multi-layer governance mechanisms on the level of risk disclosures by banks. The essay result suggests a variation between MENA banks in the level of risk disclosures with a significant improvement from 2006 to 2013. Specifically, the findings are three-fold. First, the results suggest that Sharia Supervisory Board (SSB) is positively associated with the level of risk disclosures by banks. Second and at the bank-level, the essay finds that ownership (governmental ownership and family ownership) and board (board size and non-executive directors) structures have a positive effect on the level of risk disclosures by banks, whilst CEO duality is negative, but insignificantly related to bank risk disclosures. At the country-level, the evidence suggests that control of corruption has a positive effect on the level of bank risk disclosures, whilst political stability and absence of violence have a negative, but insignificant association with the level of bank risk disclosures. In the second essay, the thesis investigates the relationships among national governance quality (NGQM), Islamic governance quality (ISGQ), including other bank-level governance mechanisms, and risk management and disclosure practices (RMDPs); and consequently ascertains whether NGQM has a moderating influence on the ISGQ -RMDPs nexus. The findings are four-fold. Firstly, this study finds that RMDPs are higher in banks from countries with higher NGQM. Secondly, this essay shows that RMDPs are higher in banks with better Islamic governance. Thirdly, the study finds that board size and non-executive directors have a positive effect on the level of RMDPs. Finally, this study finds evidence that suggests that NGQM has a moderating effect on the Islamic governance quality-RMDPs nexus. The third essay explores whether RMDPs have a predictive effect (informativeness) on banks’ credit ratings (BCRs); and consequently ascertains whether governance structures can moderate such an association. The findings suggest that RMDPs have a predictive effect on BCRs. The study finds that the quality of the BCR is higher in banks that have higher risk disclosures, board size, government ownership, board independence, women directors and established SSB. On the other hand, the results indicate that the BCR quality is lower in banks that have higher foreign ownership, and CEO role duality. Furthermore, the findings suggest that governance structures moderate the relation between RMDPs and BCRs. The final essay examines the extent to which RMDPs and multi-level governance can explain observable changes in bank value in a number of ways. First, this essay seeks to examine whether RMDPs can influence the value of banks. The second objective is to examine how NGQM may affect the bank value. Finally, this essay explores the relationship between operating in better- or poorly-governed countries and the market value of banks. The results confirm the substantial role of risk disclosures and multi-level governance in improving bank valuation in MENA. More specifically, the results indicate that market valuation is higher in banks with bigger foreign ownership, board size, board independence, Islamic governance, and NGQM. The results also show a significant negative relationship between CEO power and bank value. The research’s empirical findings are largely in line with the predictions of the multi-theoretical framework that incorporates insights from agency, signalling, legitimacy, institutional, and resource dependence theories. The study findings are robust to alternative firm- and country-level controls, alternative multi-level governance mechanisms, risk disclosure proxies, alternative estimation techniques, and endogeneity problems. In doing so, this study extends, as well as contributes to the banking and governance literature in a number of ways. First, to the best of the researcher’s knowledge, this thesis provides a first-time cross-country evidence on the level of risk disclosures in MENA countries, especially following the 2007/08 financial crisis in the banking industry. Second, this thesis offers first-time evidence on the informativeness of Islamic governance quality and risk disclosures from equity and debt markets. Third, this thesis offers evidence and extends prior research on the influence of multi-level governance on bank value, and credit ratings, using a multi-theoretical framework. Fourth, the study offers first-time evidence on the effect of national governance quality on banks’ risk disclosures, credit ratings, and bank value.
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Maali, Bassam. "Financial accounting and reporting in Islamic banks : the case of Jordan." Thesis, University of Southampton, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.412271.
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Saeudy, Mohamed Hanafy Mahmoud Mohamed. "Accounting for sustainable development practices in banks operating in the UK." Thesis, University of Dundee, 2017. https://discovery.dundee.ac.uk/en/studentTheses/eb3d5311-5ee4-41db-97e2-a118d25e125d.
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The main objective of this thesis is to explore how accounting tools and practices could be used to develop accounting for sustainable development (hereafter ASD) data recording and reporting practices. These practices aim to address the social and environmental aspects of the main operations of banking activities and services. The researcher used stakeholder, legitimacy and institutional theories to understand the ASD data recording and reporting practices. So, the main argument here is that ASD practices could be developed in banks in order to manage social and environmental aspects of banking activities. Therefore, the empirical findings of this thesis explore the ASD data recording and reporting practices that could be used to manage these issues. This exploration could be used to assess and measure the organisational progress toward the achievement of the main imperatives of sustainable development. In addition, this thesis explores the main motivations, challenges and impediments of applying the ASD data recording and reporting practices in the selected banks. In order to achieve the main objective of this research, this thesis was designed in four parts. Part One discusses the theoretical framing of ASD practices. This part includes chapter Two and Chapter Three. Chapter Two involves ASD theoretical emergence and development. Chapter Three involves the institutionalisation of ASD practices. Part two involves Chapter Four and Chapter Four. This part reviews the ASD literature and contemporary issues of ASD and rethinking capital. The purpose of this part of the thesis is to review and summarise the current literature in order to understand the theoretical framework of ASD practices and different forms of capital to explore the rationale of ASD practices in banks. Chapter Four discusses the main features of ASD and conventional accounting. Chapter Five discusses the contemporary issues on ASD practices and re-thinking capitals. Part three comprises the research methodology and methods Chapter (Six). This chapter discusses the methodological issues associated with the adopted research methods together with the research tools used for the data collection and analysis. It outlines the collected empirical data and the interviewees’ voices in order to links these voices with the current literature to create a coherent account of interpretation of ASD practices in these banks. Part Four comprises three empirical Chapters (Seven, Eight and Nine). They focus on detailing the main research findings that have been used to answer the main research questions. The last Chapter (Ten) includes some concluding thoughts and recommendations. The empirical research findings of this thesis show that there are institutional attempts in the sampled banks to develop organisational accounts of ASD data recording and reporting practices. Some of these attempts were formed and associated with the institutional sustainability entrepreneurs’ initiatives such as FORGE (2002) Guidelines on Environmental Management and Reporting for the Financial Services Sector, Global Reporting Initiative, The Equator Principles and UNEP FI. This thesis contributes to the body of ASD literature. It provides empirical investigation of how accounting tools and practices could be used to manage the social and environmental activities of the banking activities.
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Lewis, Melissa F. "Assessing earnings quality at the IPO the role of reputable investment banks /." [Bloomington, Ind.] : Indiana University, 2007. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3278251.
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Thesis (Ph.D.)--Indiana University, Kelley School of Business, 2007.Source: Dissertation Abstracts International, Volume: 68-09, Section: A, page: 3935. Adviser: M. Daniel Beneish. Title from dissertation home page (viewed May 8, 2008).
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Darko-Amankrah, Eric Kwame Buah & Christopher. "The relevance of Financial Statements and Its Impact in Organizational Performance – a case study of Atwima Mpomua Rural Bank." Thesis, Blekinge Tekniska Högskola, Sektionen för management, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-1141.
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The aim of the thesis is to investigate the perception of investors in a rural bank as regards the uses of financial statements. Rural banks are the main source of financial service in rural sub-Saharan Africa and their services are mostly patronized by rural folks. Illiteracy rates in developing countries are very high as compared to developed countries and most of these people are living in rural areas. Sixty percent (60%) of Ghana’s population are rural dwellers and illiteracy levels are high in these areas. Financial information from relevant literature is used purposely for the comprehension of various financial positions of a company. Financial information from studies is most understood by expects with knowledge of account and finance. Investors who don’t have knowledge of account or finance rely on expects advice when making financial decisions. The study is therefore examining what extent of knowledge the rural dwellers who are mostly illiterates, and hence might not be able to understand financial statements, have of financial performance of the bank in which they are investing. The data was collected from a sample of one hundred and eighty respondents using questionnaires and face to face interviews conducted with management staff of the bank and used for analysis. Analyses were presented in a statistical format using mean score, vein diagrams and ratio calculation. Majority of investors in the bank were found to have tertiary level education making them literate, and they could understand and interpret financial statements. They preferred to have more access to financial statements and perceived service delivery a priority. Managers of the bank use profitability and liquidity ratios calculated from the various financial statements of the bank to determine their performance. The research was conducted on just one of the many rural banks in Ghana and as such could lead to results which might be not representative of what patens in rest of the many rural banks scattered across the country. The present study adds to the existing literature by examine the issue of user perception of financial statements in sub-Saharan Africa i.e. a developing economy and the issue of illiterates knowledge of financial performance. This seeks to determine their understanding of the bank’s performance measures.P.O. Box AF 1251 Adenta-Accra Ghana 00233244707814
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Karilainen, Miia. "Usefulness of Financial Accounting Information in Commercial Lending : By Banks in Sweden." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32560.
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Recent research has focused more on the needs and usage of accounting information in favor of its investors. Hence, there has been less attention towards creditors’ information needs. Additionally, it has been criticized that accounting information has lost its relevance to its users (Francis & Schipper 1999; Hail 2013). As Allen and Cote (2005) stated, it is hard to make any improvements to financial reporting if creditors’ decision making behavior is not well investigated. Thus, the aim of this research is to narrow the gap between studies concerning the information needs and usefulness of accounting information among creditors and investors. In addition, the companies in Sweden are financing their operation by issuing debt rather than equity, which increases the importance to consider creditors’ information needs, and how useful accounting information is to them (Billings & Morton 2002; Ewing & Bhatia 2012). The data was collected through questionnaire surveys which were sent out to the branch managers of the biggest commercial banks in Sweden. The questionnaire was mainly based on questions that used five point likert-scale. Additionally, a few open questions were included. Overall, the results of this thesis indicate the consistency with recent research. The importance of accounting information is significant, and practically all three main statements; balance sheet, income statement and cash flow statement, can be regarded to be complementary. An obvious difference is in the usage of financial statements compared to other information sources, as respondents claim to use accounting information nearly all the time when other sources were significantly less used.
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West, Craig. "An investigation into the adequacy and usefulness of financial risk disclosures in listed South African banks." Master's thesis, University of Cape Town, 2000. http://hdl.handle.net/11427/5619.
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Bibliography: leaves 114-115.The proliferation of financial instruments in recent years has renewed the interest in financial risk disclosure and reporting. South Africa in particular has been exposed not only to the increased variety of derivative products, but has recently been re-entered to the world economy. This has created a need to review the standard of reporting by South African companies. Companies Within the financial services sector have been most impacted by these recent changes. As these companies deal in products that create and transfer risk, their financial risk reporting must be clear and detailed for the user to understand the various exposures to these risks.
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Alkiyumi, Aiman Hamed Said. "Information asymmetry, credit risk, and profitability in Islamic and conventional banks." Thesis, University of Glasgow, 2018. http://theses.gla.ac.uk/8907/.
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The thesis empirically investigates and compares some of the main aspects of Islamic and conventional banks during four periods: the pre-financial crisis, financial crisis, post-financial crisis and entire sample periods (2002-2015). Specifically, it investigates and compares the information asymmetry, credit risk and profitability in Islamic and conventional banks. For the information asymmetry investigation, a total sample of 211 Islamic and conventional publicly listed banks from Asia, Europe and Africa is used over the period 2002-2015. Quarterly data is retrieved from Datastream for the sample. However, for credit risk and profitability investigations, annual data for 225 Islamic and conventional banks are extracted from Datastream for the periods from 2002 to 2015 from Asia, Europe and Africa. The study aims to: (i) investigate and compare the degree of information asymmetry in Islamic and conventional banks for the pre-financial crisis, crisis, post-crisis and full sample periods; (ii) investigate and compare the degree of credit risk in Islamic and conventional banks for the pre-financial crisis, crisis, post-crisis and full sample periods; and (iii) investigate and compare the degree of profitability in Islamic and conventional banks for the pre-financial crisis, crisis, post-crisis and full sample periods. The empirical investigations provide important results in the three areas. First, the results show a significant difference in the information asymmetry level between Islamic and conventional banks for the crisis, post-crisis, and full sample periods. In fact, Islamic banks showed significantly lower information asymmetry levels than their counterparts in all information asymmetry proxy measures (i.e. Bid-Ask Spread, Share Turnover ratio and Stock Price Synchronicity SYNCH). These findings are robust with the intangibility ratio as a proxy of information asymmetry for all four periods (including the pre-crisis period). To the best of the author’s knowledge, such results are presented for the first time, and will add to the Islamic banking literature. Second, mixed results were found for the credit risk levels in Islamic and conventional banking credit risk for the four periods when Z-score and non-performing loans are used as credit risk proxy measures. However, the robustness check shows that there are no significant differences between Islamic and conventional banks in their credit risk for all of the different periods used in the study. This suggests that despite the different nature of both banks, their credit risk for the study periods do not statistically differ. These results contradict some prior studies conducted in the same area. Nevertheless, using only publicly listed banks, this thesis covers a longer period than other studies and investigates credit risk in four periods while using a combination of different control variables. Third, the results show that the profitability of Islamic banks is lower than conventional banks for the crisis, post-crisis and full sample period when using return-on-asset and return-on-equity as profitability measures. However, there are no significant differences between Islamic and conventional banks’ profitability during the pre-crisis period. These results are robust. Nevertheless, they affirm some prior studies’ findings and contradict others. This thesis uses up-to-date data for a longer period and investigates the profitability of publicly listed Islamic and conventional banks four different periods. Its findings add to the Islamic banking literature.
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Suttle, John C. Jr. "The Wrong Solution to Fair Value Accounting: Does the Relaxation of Fair Value Accounting Improve Financial Reporting for Banks?" Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/547.
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The financial crisis of 2007-2008 sparked a debate over the usefulness of fair value accounting. Many banks and other financial institutions claim that the strict rules of fair value accounting exacerbated the financial crisis. To fix the problem of fair value accounting, FASB issued FAS 157-4, FAS 115-2 and FAS 124-2. These Staff Positions relax the rules for fair value accounting by providing entities more flexibility in fair value estimates and OTTI reporting. This study explores the merits of these changes to fair value accounting and analyzes whether they will improve banks’ financial reporting. First, I examine the role of fair value accounting in the recent financial crisis. Next, I evaluate whether these Staff Positions result in more useful information to investors and other decision makers. I find evidence that suggests that fair value accounting had a limited role in the financial crisis and did not contribute to banks’ financial burdens. These findings bring into question the purpose and necessity of FAS 157-4, FAS 115-2 and FAS 124-2. Furthermore, my analysis shows that these Staff Positions do not enhance the usefulness of information to decision makers. In fact, they appear to weaken the usefulness of financial information.
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Ziegler, Max, and Heidrun Schlaich. "Client Employment of previous Auditors : Banks' Views on Auditor Independence." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32751.
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Through the audit of annual reports, auditors contribute to the credibility of financial information. To ensure trustworthiness, the auditor has to be independent from the audited company. Auditors’ independence has been a very broadly discussed topic for many years. The most discussed threat to auditors’ independence is the provision of non-audit services by audit firms. But there are other threats to auditors’ independence besides the provision of non-audit services, which are not that frequently discussed so far. There is a tendency that companies hire employees of their current audit firm, which can imply a threat to auditors’ independence. This threat is addressed in the present research paper. The purpose of this paper is to examine if banks, as important capital providers, are aware of the threat to auditors’ independence through the client employment of previous auditors. This study uses qualitative data, collected by a web-based self-completion questionnaire with open questions. This questionnaire was sent out to corporate account officers in German banks via email. The analysis of these results shows that banks perceive the client employment of previous auditors as a threat to auditors’ independence. But even though banks perceive this as a threat, most of the respondents do not see any possibility to counteract the dangers posed by such a move. The main reason is the missing capability to gather knowledge about the employment behavior of a company. Hence, the client employment of previous auditors often stays undetected. Such a move may affect the mind-set of the bankers in a theoretical way, but has no influence regarding their daily business with the customer firms. Different measures exist to counteract the threat to auditors’ independence as well as the negative impacts caused by the client employment of previous auditors. These countermeasures refer to all three parties – (I) the company, (II) the audit service providers and (III) the bank. Especially regulation, both of the audit and the bank, but as well voluntary acting can be consulted. Further research needs to be done in order to proof the results of this study preferably in a quantitative way. An extension to how banks act instead on looking how they perceive the client employment would be interesting in order to draw more conclusions and develop further countermeasures.
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Ahn, Minkwan. "The Market’s View on Accounting Classifications for Asset Securitizations." The Ohio State University, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=osu1402581668.
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Daruty, Matthew. "The Fall of the 10-K Report: Measuring the Impact of Accounting Ratios on Financial Performance." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2225.
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The annual 10-K report has historically been the most important aspect in assessing the position of a publicly held company. However, as the flow of information has increased with the dawn of new technologies, less and less attention has been paid to these audited financial statements. In order to assess if investors are still reacting to the information contained in the annual report, this paper examines the relationship between accounting ratios and stock price in banks traded on United States stock exchanges. By examining accounting ratios instead of simply looking at Earnings Per Share, new information was revealed regarding what aspects of the annual report investors react to. Ratios that incorporate information that is difficult to predict, such as leverage or allowance accounts were more likely to affect a stock’s performance, while those that contained information that is more readily available from other sources had less of an effect.
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Yu, Jiewei. "Loan spreads and unexpected earnings." Columbus, Ohio : Ohio State University, 2007. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1180535745.
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Nicoletti, Allison Kathleen. "The Effects of Auditors and Regulators on Bank Financial Reporting: Evidence from Loan Loss Provisions." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1468571167.
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Rumanová, Markéta. "Analýza účetních a řídících procesů v bance se zohledněním rizika. Banka na zelené louce." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165406.
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The aim of this paper is to analyse processes particularly connected with providing bank services. Accordingly, those which enable standard bank existence; lead to the bargain; hedge the risks which rise from this bargain; accomplish book entry of this bargain and assure the profit. The analysis provides the "big picture" of all the circumstances with influence on bank financial management and adverts to aspects determining the bank sector. The outcome of the analysis is the overview of bank regulations, risk management and achieving expected return on equity.
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Trehaeven, Jake. "The relative value relevance of cash flow accounting disclosures by South African Banks." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22954.
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During recent decades, researchers have developed the value relevance method of accounting based research. Value relevance, at its core, attempts to describe the information usefulness of a disclosure figure in relation to the impact it has on the market values of a given stock. Much of the focus of this research, both internationally and locally, has been based on earnings or balance sheet disclosures with little attention being paid to other sections of disclosure. This study takes the use of value relevance methods one step further and analyses the information usefulness of operating cash flow disclosures of financial firms versus non-financial firms in a South African context. The study proceeds to explain and then test the presumption that the nature of the banking business model makes operating cash flow disclosures irrelevant; some interesting and somewhat counter-intuitive results are obtained.
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Samawi, Jamil Nazih. "Global banks' marketing communication in Jordan : standardisation or adaptation : developing an effective integrated marketing communication model to target the Jordanian market : a study of global banks in Jordan." Thesis, University of Huddersfield, 2011. http://eprints.hud.ac.uk/id/eprint/17515/.
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This research is concerned with international Integrated Marketing Communications (IMC) by global banks targeting a Jordanian audience. The main research question addressed in this work is concerned with adaptation versus standardisation of international IMC by global banks. The aim of the research is to establish whether the standardised IMC approach is sufficiently effective when targeting Jordanian customers or whether adaptation of the IMC mix is necessary. A mixed methodological approach has been used consisting of qualitative in depth interviews and a more quantitatively based sample survey. Semistructured interviews were conducted with bank managers. Likewise, a survey instrument in the form of questionnaires were sent to the clients through bank management because of the confidentiality issues. The purpose of the research is to answer the standardisation versus adaptation question with the intention of deriving specific, operationally useful suggestions for IMC improvements for global banks operating in Jordan. The problems and weaknesses identified in current IMC policies used by global banks in Jordan are identified and suggestions for future marketing communications improvements made. These weaknesses and suggestions are integrated into a conceptual model. The managerial implications of adapting the suggestions made are examined and discussed. The weaknesses identified, suggestions made to overcome them and the managerial implications of implementation make an important and original contribution to the subject area from both a practical and conceptual point of view. The findings of the research strongly indicate that significant adaptation is required in order for the IMC approach by global banks to be effective. The findings should be specifically relevant to global banks operating in Jordan but may have relevance to other international companies from different sectors operating in or wishing to operate in Jordan.
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Al-Khadash, Husam Aldeen Mustafa. "The accounting measurement and disclosure requirements in Islamic banks : the case murabahah and mudarabah /." View thesis View thesis, 2001. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030416.150843/index.html.
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Thesis (Ph.D.) -- University of Western Sydney, Macarthur, 2001.A thesis presented to the University of Western Sydney, Macarthur, in partial fulfilment of the requirements for the award of the degree of Doctor of Philosophy, March, 2001. Bibliography : leaves 244-264.
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Nabil, Barihan A. "The role of management accounting systems in enhancing organisational effectiveness in Jordanian commercial banks." Thesis, Loughborough University, 2005. https://dspace.lboro.ac.uk/2134/36115.
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The research looks at the nature of MAS in Jordan, and at its role in enhancing organizational effectiveness in Jordanian commercial banks. It looks into MAS, their design, the causes behind their design, the operation of MAS, and subsequently any effects on OE. The first part of the fieldwork is a case study on one of the nine Jordanian commercial banks that form the research population. Data was collected from sixteen personal semi-structured interviews on the different aspects of MAS adopted in the case study. The second part of the fieldwork is a survey that covered the remaining eight Jordanian commercial banks. Data was collected from the eight banks through personal interviews based on the findings from the case study. The literature reviewed included areas of management accounting, management accounting research, management accounting systems, and organizational effectiveness.
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Diabate, Alassane. "Liquidity risk and fair value accounting : implications for banks capital structure, lending and stability." Thesis, Limoges, 2020. http://www.theses.fr/2020LIMO0002.
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Cette thèse comprend trois essais empiriques fondés sur des données de banques commerciales américaines. Elle vise à mettre en évidence les implications du risque de liquidité et de la comptabilisation à la juste valeur sur la structure du capital, les prêts et la stabilité des banques. Ainsi, le premier chapitre examine si les épisodes de pénurie de liquidité sur le marché influencent l'ajustement de la structure du capital des banques. Les résultats révèlent que seules les petites banques réagissent à de tels épisodes en augmentant leur ratio de capital. Pour ce faire, elles réduisent la part des prêts dans le total de l’actif, diminuent la part des actifs ayant une pondération de risque plus élevée et réduisent la taille de leur bilan. Ces résultats donnent à penser que les exigences en matière de liquidité pourraient être redondantes pour les petites banques, mais semblent nécessaires pour les grandes banques. Le deuxième chapitre analyse si l’impact d'un flux inattendu de dépôts sur la création de prêts dépend du degré d'exposition des banques au risque de liquidité provenant du hors bilan. Les résultats montrent que seules les petites banques augmentent leurs prêts lorsqu'elles sont soumises à des entrées de dépôts imprévues. Cette augmentation des prêts dépend de leur degré d'exposition au risque de liquidité découlant de leurs activités de hors bilan. Les petites banques plus exposées à ce risque de liquidité ont tendance à accorder moins de nouveaux prêts. Ces résultats indiquent que les entrées inattendues de dépôts pourraient ne pas être aussi facilement redistribuées aux emprunteurs. Le troisième chapitre examine l'effet des actifs de niveau 2 et de niveau 3 détenus par les banques sur la prise de risque et le risque d'insolvabilité. Les résultats révèlent que les banques ayant des proportions plus importantes d'actifs de niveau 2 et de niveau 3 prennent des risques plus élevés et sont plus exposées au risque d'insolvabilité. Ces résultats suggèrent que le système bancaire pourrait devenir plus fragile lorsque les investisseurs perçoivent des problèmes de fiabilité au niveau des actifs bancairesThis thesis comprises three empirical essays based on U.S. commercial banks’ data. It aims to highlight the implications of liquidity risk and fair value accounting on banks’ capital structure, lending and their stability. Thus, the first chapter investigates if episodes of liquidity squeeze on the market affect banks’ capital structure adjustment. The findings reveal that only small banks react to such episodes by increasing their capital ratio. To do so, they reduce the share of loans in total assets, decrease the share of assets with higher risk weights and they downsize their overall balance sheets. These results suggest that liquidity requirements might be redundant for small banks but appear to be necessary for large banks. The second chapter analyses whether the impact of an unexpected flow of deposits on loan origination depends upon the degree of banks’ off-balance sheet funding liquidity risk exposure. The results show that only small banks increase their lending when they are subject to unexpected deposit inflows. The increase in lending depends on how much they are exposed to funding liquidity risk stemming from their off-balance sheets. Small banks more exposed to such funding liquidity risk tend to extend fewer new loans. These results indicate that unexpected deposit inflows might not as easily be fueled again to borrowers. The third chapter examines the effect of banks’ holdings of Level 2 and Level 3 fair value assets on risk-taking and insolvency risk. The results reveal that banks with larger proportions of Level 2 and Level 3 fair value assets take on higher risk and are more exposed to insolvency risk. These findings suggest that the banking system may become more fragile when investors perceive reliability concerns in banks’ assets
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Ballew, Hailey B. "Accounting Quality Benefits of Regulatory Spillover:Evidence from the Banking Industry." The Ohio State University, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=osu15609423195075.
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Al-Khadash, Husam Aldeen Mustafa, University of Western Sydney, College of Law and Business, and School of Accounting. "The accounting measurement and disclosure requirements in Islamic banks : the case of Murabahah and Mudarabah." THESIS_CLAB_ACC_AlKhadash_H.xml, 2001. http://handle.uws.edu.au:8081/1959.7/827.
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This research has three main purposes. First, it discusses the differences between the conventional and the Islamic perspectives of accounting in terms of the accounting definition, objectives, principles, rules, measurements and disclosure requirements. Second, it discusses and formulates the accounting measurements and the disclosure requirements, which should be applied in Islamic banks for Murabahah and Mudarabah operations.Third, to provide insight into the current practice of these measures and requirements, the study reports the results of a survey which aims at identifying the gap between the suggested measures and requirements and the current practice of the Dubai Islamic Bank and the Jordan Islamic Bank. The analysis reveals that there are differences between the conventional and the Islamic perspectives of accounting. It also indicates the need for specific accounting measures for Murabahah and Mudarabah operations as well as the need to disclose more information about these operations and their accounting measurement methods in an Islamic bank's annual reports as well as in other disclosures.Finally, the direction for future research on Islamic banks operations and their accounting measurement problems are presentedDoctor of Philosophy (PhD)
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Archer, Gilbert Simon Henry. "Papers in accounting theory, international accouning and financial reporting & corporate governance of Islamic banks." Thesis, University of Surrey, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.273276.
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Hodder, Leslie Davis. "Reliability and relevance of market risk disclosures by commercial banks." Access restricted to users with UT Austin EID Full text (PDF) from UMI/Dissertation Abstracts International, 2001. http://wwwlib.umi.com/cr/utexas/fullcit?p3034549.
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Obeid, Obeid Ahmed. "Evaluating the strength of the internal audit function : the case of Sudanese banks." Thesis, Liverpool John Moores University, 2007. http://researchonline.ljmu.ac.uk/5827/.
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Bianco, Steven Blake. "Isomorphic Convergence & the Great Recession of 2008: A Case Study of Eight Investment Banks." Thesis, Boston College, 2016. http://hdl.handle.net/2345/bc-ir:106716.
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Thesis advisor: Eve SpanglerThis research aims at contributing to the prevailing literature on the causal origins of the 2008 Recession. Organizations within major investment finance very likely converged towards increased speculation as the result of a process called isomorphism. This approach engaged in a multiple-embedded case study of eight banks including Bank of America, J.P. Morgan Case, Wells Fargo, Bank of New York, Mellon Financial, Bank of New York Mellon, PNC Financial (or PNC Bank), and U.S. Bancorp. The work draws from a qualitative content analysis of quantitative accounting data disclosed under annual financial reports between 2003 and 2008. Trend analyses and accounting ratios were utilized to locate points of convergence in the financial data for these organizations. Conclusively, the research found convergence in the valuation of revenues during certain periods, the valuation of net-income during certain periods, the proportion of noninterest income to revenues, the liquidity ratio, the investment of mortgage-backed securities, outstanding total loans, and net cash used in financial activities
Thesis (MA) — Boston College, 2016
Submitted to: Boston College. Graduate School of Arts and Sciences
Discipline: Sociology
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Kilic, Emre. "The impact of leverage implicit in derivative financial instruments on banks' default risk premium." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2005. http://wwwlib.umi.com/cr/syr/main.
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Al, Qamashoui Aziza. "The determinants and the consequences of adopting accounting standards in Islamic banks : a cross country study." Thesis, University of Plymouth, 2018. http://hdl.handle.net/10026.1/11301.
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This study investigates the determinants of adopting accounting standards (AAOIFI, IFRS or local standards) in thirty different countries with an Islamic banking industry. This study also examines the link between corporate governance disclosure, corporate social responsibility disclosure, and the adoption of accounting standards in the Islamic banking industry (IBI) as consequences for the adoption process. To the best of my knowledge, this is the only study that empirically investigates this topic. Environmental determinism theory is used as a framework to develop and test for explanations of the accounting standards used in countries where Islamic banks operate. Using multinomial logistic analysis to investigate the determinants of adopting any of the accounting standards sets (AAOIFI, IFRS, LOCAL), I find that both internal environmental factors, such as the level of education and the sophistication of the financial press, as well as enforcement factors, such as the existence of a centralised Sharia committee, are likely to have an impact on the accounting standards adopted by the Islamic banking industry. In regard to the second objective of examining the link between corporate governance disclosure, corporate social responsibility disclosure, and the adoption of accounting standards in the Islamic banking industry (IBI), multivariate regression was used to analyse the data. The results present that: there is an association between corporate governance disclosure and social responsibility disclosure with the accounting standard adopted in the country. The analysis also presents that both types of disclosure within the IBI is associated with the other non-accounting institutions in the country as openness to economy, political stability, and enforcement mechanisms such as a centralised Sharia committee in the country. This result implies that the specific accounting standards adopted by the Islamic banking industry are subject to the internal environment of, and the enforcement mechanisms imposed by, the country. This result further suggests that accounting institutions such as accounting standards adoption and non-accounting institutions are associated with disclosure practices in IBI. Therefore, a conclusion can be drawn that adoption of accounting standards within the Islamic banking industry is an important accounting institution which can be determined by other institutions, as well as affecting disclosure practices in the industry.
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Abuhmaira, Mustafa A. "The impact of 'AAOIFI' standards on the financial reporting of Islamic banks : evidence from Bahrain." Thesis, University of South Wales, 2006. https://pure.southwales.ac.uk/en/studentthesis/the-impact-of-aaoifi-standards-on-the-financial-reporting-of-islamic-banks(74a141e5-cb69-45df-a843-fddeca8c71db).html.
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The last 30 years have witnessed the appearance and rapid expansion of Islamic financial institutions operating both inside and outside the Islamic world. Islamic financial organisations are now operating in Western countries such as the UK, the US as well as most Islamic countries. The establishment of Islamic banks strengthens the need for Islamic accounting. Adopting or even modifying conventional accounting concepts, however, is insufficient to develop an accounting system which provides information that will lead to behaviour consistent with Islamic norms and objectives (Hameed, 2002). The Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) was established in 1990 as an independent organisation to adjust the financial reports of Islamic organisations to comply with Islamic Sharia'h requirement. By 2005, AAOIFI's membership consisted of 93 institutions spanning over 23 countries. This organisation has introduced a new system of business accounting by issuing Islamic accounting standards. AAOIFI have now issued 50 standards on accounting, auditing, governance, ethical and Sharia'h standards (Alchaar 2005). This study investigates and examines the extent of the application of the AAOIFI standards by Islamic banks in preparing their financial statements in Bahrain. Further, it explores whether the implementation of such standards provides relevant, reliable and sufficient information to the users of such information to assist them in decision-making. In addition, the awareness of the preparers of financial reports and progress in the quality of these financial reports has also been undertaken. Finally the thesis draws appropriate conclusion and following a critical reflection and recommends areas for further research.
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Morphi, Katerina. "Earnings management and corporate governance : an empirical study of the listed commercial banks in Cyprus." Thesis, De Montfort University, 2015. http://hdl.handle.net/2086/11425.
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This dissertation is an examination of the incentives, opportunities and disincentives for earnings management. The research was conducted for the listed, commercial banks in Cyprus. The period examined includes the years 2002-2011, for which the required information was available. After having considered the literature review, the regulations that affect banks’ financial reporting and the results from interviews conducted the research hypotheses were formulated and tested with regressions. The conclusions drawn from this empirical analysis are as follows. The existence of a cash bonus and leverage did not create incentives for earnings management through the use of discretionary accruals. This finding was observed because the bottom line profit was not considered in cash bonus decisions. In addition, most of the banks’ debt was in the form of deposits; deposit schemes do not include covenants that have to be met like other debt contracts. Discretionary accruals were therefore saved so that they could be used to manage earnings and increase regulatory capital. The evidence suggests that when the capital adequacy ratio was low, earnings were managed in order to artificially boost the capital base. The empirical results confirm that regulators perceived banks as being adequately capitalized and hence did not scrutinize bank practices. Banks were then able to grow and to grant loans very generously. Recognition of more interest revenue helped to cover higher interest paid to depositors and also helped executives to earn their bonus. The evidence also suggests that when the CEO was also the chairman of the board, the quality of earnings deteriorated. However, when directors owned shares and as board independence increased, the quality of earnings was improved. Considering the recent financial crisis and that one of the largest banks has collapsed, the results of this thesis should be of great importance to boards and their audit and remuneration committees, shareholders, depositors, auditors and the supervisory authorities.
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Mustafa, Badreldin G. "The implementation of accounting standards for Islamic banks : a study of preparers' and auditors' opinions in Sudan." Thesis, University of Surrey, 2003. http://epubs.surrey.ac.uk/1040/.
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Sharkasi, Omar A. "The impact of investment in accounting information systems on business performance : the case of the Libyan commercial banks." Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/3282/.
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This study aimed to explore investment in accounting information system (AIS) in the commercial banks in Libya. It focuses on the extent and nature of AIS investment in the Libyan commercial banks, resultant changes in business processes and the significance of training and up-skilling of the workforce in delivering systems benefits. Following an initial literature review, the research reviewed AIS investment in all Libyan commercial banks and established top line profiles of nine of the thirteen existing banks (the other four being close to merger with, or acquisition by, other banks). Three banks were selected for detailed case study analysis, representing a cross-section in terms of size, staff, age profile, and ownership of the banks. Three methods were adopted to collect data - individual questionnaires with key bank personnel, semi-structured interviews and review and analysis of pertinent bank documents. The study researched and analysed the recent investment in advanced IT in the case study banks, where AIS packaged software and communications infrastructure had been implemented. The banks that use developed global systems have more efficient and effective systems than the banks that use local systems, and in general there are no adequate policies or plans in place for training and up-skilling of staff using these new systems. The study also found that investment in AIS and associated technological infrastructure had impacted on all main business processes, bringing about significant process improvement in some cases. Contributions to knowledge include a qualitative assessment of AIS in Libyan banks, which has not been done before, and the identification of some of the benefits and problems that result from major systems deployment. The study has also shown that models formulated for application in the developed world can be adapted and applied to assess information systems in a developing world commercial environment.
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Rodrigues, Raimundo Nonato. "Planos de estabilização e impacto nos bancos." Universidade de São Paulo, 2004. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-28112007-103211/.
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Nesta tese o autor estuda o impacto nos bancos dos planos de estabilização econômica, Plano Cruzado, Bresser, Verão, Collor I e II e Real , implementados no Brasil no período de 1986 a 1994. As instituições financeiras pesquisadas foram o Banco do Brasil, Banco do Nordeste, Bradesco, Itaú, Unibanco, Real/Abn, Safra, Rural, Boston e Tókio. Os parâmetros utilizados para mensurar o impacto foram: o Retorno sobre o Patrimônio Líquido, a Alavancagem, a Qualidade das Operações de Crédito, a Liquidez e a Eficiência. Os resultados possibilitaram as seguintes conclusões: oscilações nos indicadores de rentabilidade, até a consolidação do processo de estabilização de preços; dependendo do plano, ocorreu retração ou expansão do crédito, verificando-se, atualmente, um potencial para ampliação do crédito, devido aos níveis de capitalização acima dos mínimos exigidos pela regulamentação; melhorias na qualidade dos ativos, na liquidez e na eficiência dos bancos analisados. Por fim, as medidas adotadas, desde o Plano Cruzado até o Plano Real, tanto pelos sucessivos governos quanto pelos próprios bancos, contribuíram para torná-los preparados para sobreviverem em cenários mais competitivos, permanecendo, contudo, ainda a necessidade de ajustes em direção à sobrevivência em cenários com taxas de juros compatíveis com as verificadas nos países desenvolvidos, com melhores níveis de eficiência e com a cultura de obtenção de lucros por meio da intermediação financeira. Para melhorar a qualidade em termos de evidenciação e entendimento das informações contábeis, esta tese contribui com um novo modelo de demonstração de resultado para bancos, em consonância com as necessidades dos usuários do mercado financeiro.In this thesis, the author analyzes the impact of the economic stabilization plans , Cruzado, Bresser, Verão, Collor I and II and Real Plans, on banks, which were implemented in Brazil during the period from 1986 to 1994. We surveyed the following financial institutions, Banco do Brasil, Banco do Nordeste, Bradesco, Itaú, Unibanco, Real/Abn, Safra, Rural, Boston and Tokio. The parameters used to measure the impact were the Return on Equity, Leverage, the Quality of the Credit Transactions, Liquidity and Efficiency. The results brought about the following conclusions: oscillations in profit indexes, until the consolidation of the prices stabilization process; depending on the plan, the credit crunch or extension occurred, by currently verifying a potential to extend credit, due to capitalization levels above the minimum required by regulation; improvements in the quality of assets, in the liquidity and efficiency of the banks analyzed. In conclusion, the measures adopted, from Cruzado to Real Plan, both by the successive governments and by the banks themselves, have enabled them to survive in tougher and more competitive scenarios, prevailing, however, the need for adjustments towards the survival in scenarios with compatible interest rates as the ones verified in developed countries, with better levels of efficiency, as well as its culture of obtaining profits by intermediation. In order to improve the quality concerning the disclosure and understanding of the accounting information, this dissertation contributes to a new model of income statement to banks, according to the needs of the users of the financial market.
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Miranda, Vanessa Lopes. "Impacto da adoção das IFRS (International Financial Reporting Standards) em indicadores econômico-financeiros de bancos de alguns países da União Européia." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14052008-125351/.
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O movimento atual de consolidação da convergência mundial das normas contábeis, rumo aos padrões internacionais emitidos pelo IASB (International Accounting Standards Board), manifestou interesse na identificação dos possíveis impactos da adoção das normas IFRS (International Financial Reporting Standards) sobre os indicadores econômico-financeiros de bancos de alguns países da União Européia (UE) - a UE representa a primeira região do mundo a requerer aderência às IFRS. A fim de atender a esse objetivo, foi utilizada metodologia de pesquisa empírico-analítica e descritiva, que coletou e observou dados práticos, marcadamente quantitativos, constituídos por indicadores econômico-financeiros calculados para os bancos de capital aberto do Reino Unido, França e Espanha. Antes da fase de análise quantitativa, porém, foram realizadas pesquisas bibliográficas no intuito de selecionar os principais indicadores econômico-financeiros a serem utilizados para tais bancos. Para as instituições financeiras em estudo foram calculados indicadores antes e depois da adoção das IFRS, referentes ao mesmo exercício social de 2004. Com isso, o conjunto de indicadores calculados com demonstrações financeiras em GAAP local foi comparado ao conjunto de indicadores calculados a partir de demonstrações em conformidade com as IFRS, por país, através da ferramenta estatística teste de hipóteses para diferenças de médias (TStudent). Os resultados dos testes revelaram existência de impactos das IFRS em metade dos indicadores testados para os bancos do Reino Unido e Espanha, e em apenas um indicador calculado para os bancos da França. Para os bancos franceses e espanhóis eram esperadas maiores alterações, em termos de quantidade de indicadores, do que as provocadas nos indicadores dos bancos do Reino Unido, devido à impressão de que os modelos contábeis daqueles dois países guardariam maior divergência em relação às normas IFRS do que o modelo contábil aplicado no Reino Unido. Esses resultados, porém, não foram verificados, muito possivelmente em decorrência da aplicação incompleta da norma IAS 39 (Financial Instruments: Recognition and Measurement) pelos bancos franceses e espanhóis - eles provavelmente utilizaram as permissões dos \"carve-outs\" à IAS 39, mas não divulgaram informações completas sobre a extensão do uso ou não dessas permissões. As principais normas internacionais que afetaram os indicadores testados nesta pesquisa foram: IAS 27 (SIC 12), a IAS 32, a IAS 39 e a IFRS 4. Assim, a partir do presente estudo foi possível concluir que a adoção das normas IFRS mostrou-se capaz de provocar mudanças significativas em indicadores econômico-financeiros de bancos de alguns países da União Européia. Cabe destacar, no entanto, que esta pesquisa não tem o objetivo de generalizar os resultados e conclusões a outras instituições não analisadas.The pace of consolidation regarding the global convergence of accounting standards, towards the international standards issued by the IASB (International Accounting Standards Board), has created the interest to identify the impact of adopting the IFRS (International Financial Reporting Standards) on the financial indicators of banks of some EU countries - EU was the first region in the world to require compliance with IFRS. To achieve such an aim we used the empirical-analytical descriptive approach, which collected and analyzed practical data, i.e., quantitative data, constituted by financial indicators, calculated for open-market banks in the United Kingdom, France and Spain. A bibliographical research was accomplished to select the main financial indicators to be used in the analysis. For the financial institutions in this study, indicators were calculated before and after the adoption of the IFRS, referring to the same financial year of 2004. So, the set of the indicators calculated based on financial reporting in local GAAP was compared to the same set calculated based on IFRS financial statements for each of the selected countries, through a statistic test tool with hypothesis for differences of averages (T-Student). The results of the tests revealed the existence of IFRS impact on half of the indicators tested on the banks within the United Kingdom and Spain, and on just one indicator tested on the banks within France. For both French and Spanish banks it was be expected that the changes, in quantity financial indicators, would be higher than the ones at UK banks, due to the impression that the domestic accounting standards of those first two countries might have larger divergences in relation to the IFRS requirements than the UK domestic standards. These expectations were not confirmed by our tests. A possible cause for this may be the incomplete application of the IAS 39 standard (Financial Instrument: Recognition and Measurement) by both French and Spanish banks - they probably used the \"carve-outs\" permission to the IAS 39, but they did not disclosure complete information about the extent they have or not used that permission. The main international standards that modified the indicators used in this research were: IAS 27 (SIC 12), a IAS 32, a IAS 39 e a IFRS 4. So, through the present study it was possible to conclude that the adoption of the IFRS resulted in remarkable changes on the bank\'s financial indicators in some EU countries. However it is important to elucidate that this study does not aim to extend its results and conclusions to institutions that were not analyzed.
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Hall, Curtis Matthew. "Does Ownership Structure Affect Labor Decisions?" Diss., The University of Arizona, 2013. http://hdl.handle.net/10150/293403.
Full textAbstract:
I examine the influence of ownership structure on labor decisions by comparing how public and private banks manage their labor costs. I find that, compared to private banks, public banks grow their labor force by more when activity increases. However, due to capital market pressure, managers of public banks reduce labor costs to avoid reporting earnings declines while private banks increase labor costs around the same benchmark. In particular, I find that managers of public banks reduce labor costs to avoid reporting an earnings decline when they have diversified lines of business or when they do not make use of alternative methods of earnings management. Furthermore, public banks that reduce labor costs and report a small earnings increase experience improved subsequent performance. Overall these findings suggest that financial reporting pressure in public firms can constrain empire building by incentivizing managers to make strategic cost cuts.
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Chew, Tong-Gunn. "Incentives for voluntary disclosures of derivative financial instruments by financial institutions in Singapore." Monash University, Dept. of Accounting and Finance, 2004. http://arrow.monash.edu.au/hdl/1959.1/5301.
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Filusch, Tobias [Verfasser], and Sascha H. [Akademischer Betreuer] Mölls. "Essays on Measuring (Credit-)Risk in Banks, Financial Accounting and Auditing - Theory and Practice / Tobias Filusch ; Betreuer: Sascha H. Mölls." Marburg : Philipps-Universität Marburg, 2020. http://d-nb.info/1223130185/34.
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Schindele, Alexandra [Verfasser], Andrea [Gutachter] Szczesny, and Hansrudi [Gutachter] Lenz. "The Influence of Banks on Corporate Financing and Accounting Decisions of German SMEs / Alexandra Schindele. Gutachter: Andrea Szczesny ; Hansrudi Lenz." Würzburg : Universität Würzburg, 2015. http://d-nb.info/1111783454/34.
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Taweel, Alameen Khalifa. "The role of management accounting information systems in traditional and modern performance measurement systems : an empirical study in Libyan banks." Thesis, University of Lincoln, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.442488.
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Filusch, Tobias Verfasser], and Sascha H. [Akademischer Betreuer] [Mölls. "Essays on Measuring (Credit-)Risk in Banks, Financial Accounting and Auditing - Theory and Practice / Tobias Filusch ; Betreuer: Sascha H. Mölls." Marburg : Philipps-Universität Marburg, 2020. http://nbn-resolving.de/urn:nbn:de:hebis:04-z2020-01179.
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Carenys, Fuster Jordi. "La Contabilidad de gestión como instrumento de control de gestión en las entidades de depósito. El caso de las cajas de ahorro españolas." Doctoral thesis, Universitat Pompeu Fabra, 2002. http://hdl.handle.net/10803/7333.
Full textAbstract:
El sector bancario español ha experimento profundas transformaciones a lo largo de la última década como consecuencia de los fenómenos de desregulación, desintermediación, innovación y del inicio de la Unión Monetaria Europea. Ante tales transformaciones, las empresas bancarias se han visto en la necesidad de rediseñar sus estrategias y reorganizar sus estructuras para hacer frente a las nuevas condiciones de la competencia. Cabe plantearse, sin embargo, si los sistemas de información contable para la gestión de estas entidades se han adaptado a estas nuevas condiciones competitivas. En el trabajo que se presenta se pretenden evaluar las características de los sistemas de contabilidad de gestión de las cajas de ahorros españolas. Para ello se ha llevado a cabo una investigación empírica en la que se han revisado los distintos componentes de sus sistemas de contabilidad de gestión, tanto aquellos considerados como tradicionales como, asimismo, la difusión de los desarrollos más recientes de esta disciplina. Ello ha permitido identificar las limitaciones y proponer las características más idóneas de los sistemas de contabilidad de gestión aplicables a estas empresas.The Spanish banking sector has experienced large-scale transformations throughout the last decade as a consequence of factors such as: deregulation, disintermediation, innovation, and the European Monetary Union. Faced with these changes, banks have been forced to redesign their strategies and reorganise their structures in order to meet the new conditions of competition. It must be determined, however, if the accounting information systems for the management of these organisations have been adapted to these new competitive conditions. This investigation tries to evaluate the management accounting systems in Spanish savings banks. In order to do this, an empirical investigation has been carried out which has reviewed the different components of management accounting systems, both the traditional systems and those using the most recent developments in that area. This has enabled us to identify limitations and propose the most ideal characteristics of management accounting for these companies.
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Schneider, Felix [Verfasser], and Christoph [Akademischer Betreuer] Kuhner. "Essays on the economic benefits and costs of fair value accounting in European banks' financial reporting / Felix Schneider. Gutachter: Christoph Kuhner." Köln : Universitäts- und Stadtbibliothek Köln, 2013. http://d-nb.info/1047666499/34.
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