Journal articles on the topic 'Banks and banking – Standards'
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1
KREMEN, Viktoriia, Olha KREMEN, Viktoriia KOLOS, and Tetiana SKOBLENKO. "Analysis of compliance with economic standards by Ukrainian banks." Economics. Finances. Law, no. 10/2 (October 26, 2020): 23–27. http://dx.doi.org/10.37634/efp.2020.10(2).5.
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Effective functioning and productive development of the banking system is a necessary condition for Ukraine’s economic development. Therefore banking supervision is an integral element of maintaining stability in the banking system. The National Bank of Ukraine implements this task by establishing regulatory and legal support for banking activities and establishing economic standards for banking activities. The paper is devoted to studying the essence of banking supervision and the establishment and monitoring of economic standards of banking as a direction of its providing, as well as assessing the level of compliance with economic standards by Ukrainian banks. The paper presents the primary economic standards that banks operating in Ukraine must comply with. The calculation of the integrated indicator is based on the values of the following standards: capital – the minimum size of regulatory capital, sufficiency (adequacy) of regulatory capital, the sufficiency of fixed capital; liquidity; credit risk – the maximum amount of credit risk per counterparty, large credit risks, the maximum amount of credit risk for transactions with persons related to the bank; investment – investing in securities separately for each institution, the total amount of investment. A methodical approach to calculating the integrated indicator of compliance with economic standards in banking is proposed. The main stages are the following: standardization of normative values, the formation of a reference vector, calculation of Euclidean distances, and determination of values of the integral index. In 2017, the integrated indicator of compliance with economic banking standards increased significantly, increasing from 0.16-0.23 in February and March to 0.60 in August. In 2018, the compliance with economic standards by Ukrainian banks was as a whole at a higher level 0.50-0.60.
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Yim, Sang-Giun. "The Influence of IFRS Adoption on Banks’ Cost of Equity: Evidence from European Banks." Sustainability 12, no. 9 (April 26, 2020): 3535. http://dx.doi.org/10.3390/su12093535.
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This study examines how mandatory adoption of International Financial Reporting Standards (IFRS) in European countries affects banks’ cost of equity. Supporters of IFRS argue that its adoption improves the quality of accounting information, which in turn decreases the cost of equity. However, banking regulators could intervene in the implementation of new accounting standards to protect the stability of the banking system, which would deteriorate banks’ information environment and thereby increase the cost of equity. Using a regression analysis of European listed bank data, I find that banks’ cost of equity increases after the adoption of IFRS in countries with strong bank supervisory offices. I also find that strong legal enforcement and additional disclosure requirements jointly reduce banks’ cost of equity, but pre-IFRS inconsistencies between local accounting standards and regulatory standards jointly increase banks’ cost of equity. This study contributes to the literature on market discipline in banking and has policy implications: The findings suggest that, when implementing new accounting standards, potential conflicts between financial reporting and banking regulations should be considered.
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Sus, L. V., and Y. Y. Sus. "The NBU Economic Standards as an Instrument for Regulating the Banking Activities." Business Inform 3, no. 518 (2021): 119–26. http://dx.doi.org/10.32983/2222-4459-2021-3-119-126.
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Researching the problems of banking supervision in the course of the policy of cleaning the banking system of Ukraine is of particular importance. The issues of efficiency of regulation of the activities of commercial banks with the help of economic standards of the NBU remain topical. The article is aimed at a theoretical-methodical substantiation of the NBU economic standards system and identifying the peculiarities of their application as instruments for regulating the banking activities. The state of compliance with capital, liquidity and credit risk standards by commercial banks of Ukraine is examined. A correlation and regression analysis of the impact of credit risk standards on the volumes of overdue credit arrears of banks is carried out. Ways to improve the system of regulation of the activities of commercial banks based on the principles developed by the Basel Committee on Banking Supervision are proposed. A further proposal is made as to introducing an additional economic standard for the regulation of credit risks, which would assess the risks of repayment of loans. In addition, it will be expedient for Ukraine to build a conceptual banking supervision, which will ensure close interaction of components in order to improve the efficiency of banking institutions. A comprehensive system of banking supervision should diagnose the level of risks and implement systems of their management at the level of each separate banking institution.
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Nisa, Fauzatul Laily, and Lilik Rahmawati. "EMPIRICAL STUDY: THE ASSESSMENT OF FINANCIAL STATEMENTS IN INDONESIA ISLAMIC BANK BASED ON IFRS AND AAOIFI STANDARD." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 3, no. 2 (December 28, 2022): 195–211. http://dx.doi.org/10.21274/balance.v3i2.6972.
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Abstract: This study aims to measure how far Indonesian Islamic banking adopts AAOIFI and IFRS standards in its financial reporting. This study uses the annual report of Indonesian Islamic banks in the period 2014-2018 obtained from 5 Islamic banks in Indonesia compiled from the official website of the five banks that were sampled. This research uses a quantitative approach by using a Content Analysis method. This study's results indicate that Indonesian Islamic banking is more inclined to adopt IFRS standards in its annual financial reports (annual report). It can be proven by the large number of percentages of Islamic banking that predominantly meet the total items selected as IFRS standards in its financial statements, compared to the percentage Islamic banking that matches the total items selected as AAOIFI standards.
Keywords: financial statements; Islamic banks; IFRS; AAOIFI
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Khoso, Dr Aijaz Ali, Dr Muneer Ahmed, and Dr Muhammad Shoaib Khan Pathan. "Customer Satisfaction Standards According to Islamic and Conventional Banking System in Pakistan." International Research Journal of Education and Innovation 3, no. 2 (June 12, 2022): 185–94. http://dx.doi.org/10.53575/irjei.v3.02(22)20.185-194.
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This study analyzed consumer loyalty with Islamic banks and ordinary banks in Pakistan. The historical backdrop of regular banks in Pakistan is superior to that of Islamic banks. The improvement of an Islamic financial framework in Pakistan is at an untimely stage. In Pakistan, not many banks offer clean Islamic financial administrations to their clients. This concentrate likewise analyzes consumer loyalty with the administrations of traditional banks as well as Islamic banks. Our objective region is the Pakistani financial area, and the information comes from interviews with five Islamic banks and five ordinary banks in Pakistan. The aftereffect of this exploration showed that the clients of the two banks were from Islamic banks or traditional banks were happy with the offices given by the banks, notwithstanding, the clients of regular banks were happier with Islamic banks. Hypothetically, current investigations supplement the writing on the above viewpoints and connection them to consumer loyalty. Simultaneously, it causes to notice the factors that are fundamental for the advancement of Pakistan's Islamic financial framework. The discoveries likewise give important data and direction to Islamic banks to plan creative item advancement procedures and publicizing approaches to hold existing clients and draw in possible clients. This study extends the extent of the accessible writing on Islamic banking; However, it doesn't address the situation of the ordinary financial area.
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Linden, Jeanne V., and Thomas J. Favreau. "Professional Standards in Cell and Tissue Processing." Cell Transplantation 4, no. 5 (September 1995): 441–46. http://dx.doi.org/10.1177/096368979500400505.
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In the United States, standards for cell and tissue processing have been developed by a variety of professional tissue banking organizations. Several organizations, including the American Association of Tissue Banks and the Eye Bank Association of America, have accreditation programs for member institutions. Some governmental agencies, such as the New York State Department of Health and the Food and Drug Administration, have adopted strict regulations, which may subject noncompliant tissue banks to certain enforcement actions. Professional tissue banking organizations have also issued guidelines that provide recommendations for implementing efficacious policies and procedures for the acquisition, processing, storage, and distribution of tissues.
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Al-Khawaja, Haneen A., and Barjoyai Bardai. "Standard Quality Banking Services of Islamic Banks." Journal of Public Administration and Governance 8, no. 1 (March 27, 2018): 301. http://dx.doi.org/10.5296/jpag.v8i1.12391.
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This research discusses in detail the theoretical aspect of the quality standards of banking services of traditional Islamic banks. The criterion of "Shari'ah Compliance" was added by the researcher to the importance and role of dealing with Islamic banks, the definition of this standard and its importance, how to test it for banks as well as how, without the legitimate commitment of these banks to what is classified as Islamic from the foundation, we focus on the importance of the existence of a legal commitment to any Islamic bank to achieve the quality of Islamic banking services of high quality in accordance with Islamic law and laws to achieve a high confidence in the customers who belong to him and deal with his Conspiracy.
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Kudrna, Z. "Banking reform in China: International standards and Chinese specifics." Acta Oeconomica 58, no. 4 (December 1, 2008): 403–26. http://dx.doi.org/10.1556/aoecon.58.2008.4.4.
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This paper reviews the progress of banking reforms in China. Since 2002, the reform strategy has relied on publicly-financed bailouts, implementation of international best practices in bank governance and regulation, and listing of major banks in Hong Kong. The three largest banks have been stabilised, but we find little reason to expect this to be sustainable. Prudential indicators are comparable to international averages, but this is an outcome of bailouts and ongoing credit boom. Reforms of bank governance and regulatory frameworks that would alter banker’s incentives are implemented in a selective manner; principles that concentrate key powers in the centre are implemented vigorously, whereas those that require independent boards and regulators are ignored. Selectiveness of institutional reform means that the largest banks remain under state control and can be used as means of development policy for the better or the worse.
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Valeri Mosiashvili, Valeri Mosiashvili, and Eliko Mikaia Eliko Mikaia. "Open Banking Standards in Georgia." Economics 105, no. 09-10 (November 24, 2022): 91–102. http://dx.doi.org/10.36962/ecs105/9-10/2022-91.
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Banking activity in Georgia is going through a period of rapid changes caused by the introduction of new information technologies and the globalization of financial markets. In the wake of radical market reforms, the country's banking system has changed significantly. The number of banking organizations whose activities are based on market principles has increased, which in turn creates conditions for the development of competition in the market of banking services. The introduction of information technologies has opened up new opportunities for banks to manage risks, develop progressive forms of customer service and further diversify their activities. Information technology has become the basis of many financial innovations that have led to the creation of various financial instruments. The era of open banking has begun, and with it, the growth of the fintech ecosystem. Georgia is not lagging behind world trends either - the National Bank and the Georgian Banking Association started working on the development of common open banking standards as early as 2020, the main principles of which we will discuss in this article. Keywords: Digital economy, Fintech-innovations, API - services, Open banking.
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Nyasha, Sheilla, and Nicholas M. Odhiambo. "The evolution of bank-based financial system in the United Kingdom." Corporate Ownership and Control 11, no. 1 (2013): 483–92. http://dx.doi.org/10.22495/cocv11i1c5art3.
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This paper gives an overview of the banking sector in the U.K.; it highlights the reforms since the second half of the 20th Century; it tracks the growth of the banking sector in response to the reforms implemented over the past seven decades; and finally, it highlights the challenges facing the banking sector in the U.K. The country’s banking sector consists of more than 340 commercial banks, with the Bank of England, which is the economy’s central bank, at the apex. Since the 1970s, the U.K. government has implemented a number of banking sector reforms – in order to safeguard and improve the banking sector. The response to these reforms, by the banking sector, has been varied. As a result of these reforms, there has been an increase in the activity of foreign banks as the financial sector was regulated. There has also been an improvement in the Central Bank’s oversight of the financial institutions, and an enforcement of the banks’ capital-adequacy requirements. By any standard, the U.K. currently has one of the most developed banking systems in world. The country has enjoyed a substantial bank-based financial sector development over the years, and its institutional framework has also grown stronger. However, like any other financial system, the U.K. banking system still faces wide-ranging challenges, such as less than adequate disclosure standards, contagion risk from the euro zone, squeezed interest margin and uncertainties caused by changes in regulatory regimes.
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Ashraf, Ali, M. Kabir Hassan, Kyle J. Putnam, and Arja Turunen-Red. "PRUDENTIAL REGULATORY REGIMES, ACCOUNTING STANDARDS, AND EARNINGS MANAGEMENT IN THE BANKING INDUSTRY." Buletin Ekonomi Moneter dan Perbankan 21, no. 3 (February 28, 2019): 367–94. http://dx.doi.org/10.21098/bemp.v21i3.975.
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We analyze if a change in accounting standard or a change in prudential regulationimpacts banks’ loan loss provision. We find that, in general, the banks using aprinciples-based accounting standard exhibit a lower level of earnings managementcompared to banks using a rules-based accounting standard. When a country movesfrom pro-cyclical macro-prudential regulations to a dynamic provisioning regime,banks are more likely to set aside a larger amount of loan loss provision for the purposeof income smoothing.
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Podolskaya, Tatiana, Mikhail Zhuravlev, and Andrey Sidelnikov. "FEATURES ENSURING FINANCIAL CONTROL IN A COMMERCIAL BANK: RUSSIAN AND FOREIGN EXPERIENCE." EUrASEANs: journal on global socio-economic dynamics, no. 2(15) (March 31, 2019): 40–49. http://dx.doi.org/10.35678/2539-5645.2(15).2019.40-49.
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Current global trends in financial management and in banking in particular are demonstrating a gradual shift in focus from remote external financial control over bank’s operations to more internal risk-oriented financial control. Against this background, there is a fundamental change in organization of financial control in commercial banks, associated with the implementation of international norms and standards as well as Russian Federation legislation compliance with these norms and standards.
In the context of rapid development and changes of nearly all technologies, the impacts from real and potential threats to internal and external environments, internal financial banking control is becoming increasingly important in ensuring growth of banks’ financial performance.
Thus, given the importance of the very institution of financial control in the banking sector for financial and economic stability of any state, the presence of problematic issues in this area necessitates further studies of the characteristics of financial control in a commercial bank stemming from the already accumulated Russian and foreign experience.
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Shevtsiv, L. Y., and B. B. Senyshyn. "Ways to Increase the Financial Security of Ukrainian Banks in the Context of Globalization." Business Inform 9, no. 512 (2020): 254–62. http://dx.doi.org/10.32983/2222-4459-2020-9-254-262.
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The purpose of the article is to study the basics of financial security of banking with the identification of threats, their systematization into a single classification to determine ways to increase the financial security of the banking sector. Theoretical bases of financial security of banks are substantiated. The approaches are generalized and the concept of "financial security of the bank" is defined. The main components of the bank's financial security have been formed and the classification of internal and external threats to the banking security system has been carried out. Measures have been identified to prevent external and internal threats to Ukraine's banking sector, which should be developed with minimal resources and time to achieve the desired result. The banking sector of Ukraine (operating banks) for the period 2016–2020 is analyzed, which indicates a tendency to decrease (by 42), and the number of banks with 100% foreign capital increased by 6. To properly assess the level of financial security of Ukrainian banks, the main performance indicators for the period 2016–2020 were studied and it was established that: the banks' assets increased by 18.5% to UAH 1,532,671 million; customer lending decreased from 80% to 68%; return on assets increased by 6.04% and in 2020 amounted to 5.23%, improving the efficiency of banks in 2020 by 1.52. The dynamics of the regulatory capital adequacy ratio, the dynamics of credit risk ratios of banks and the dynamics of financial results of the banking sector of Ukraine are analyzed. Measures to increase the level of financial security of banks, based on the unification of the core indicators of banking and their methodology of calculation according to international standards, which will strengthen legal protection of creditors, maintain low inflation and a stable exchange rate, create a favorable investment climate.
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Bezgacheva, O. L., and A. Yu Rumyantseva. "Development of ESG Banking in Russia." Economics and Management 27, no. 10 (November 17, 2021): 823–30. http://dx.doi.org/10.35854/1998-1627-2021-10-823-830.
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Aim. The presented study aims to assess the current state of the banking sector of the economy and its potential for the development of ESG banking and implementation of ESG standards.Tasks. The authors analyze the current level of ESG standards implementation and the banks’ readiness to further implement ESG standards.Methods. This study uses general scientific methods of cognition to analyze the problems and obstacles that arise during ESG standards implementation in banking practice.Results. The banking community’s participation in the funding of sustainable development projects is selective rather than overarching, with banks choosing individual banking products. Reports marginally trace their participation in lending to business projects related to the circular economy of various industries.Conclusions. The special place of the banking sector in the national economy and its interaction with the real sector of the economy offer great potential for the development of ESG standards, making it possible to introduce ESG technologies both in banking activities and in their active promotion to other sectors of the economy through customers, thereby accelerating the transition towards a circular economy in Russia. The strength of the Russian banking system has been tested in recent years, and it embraces the formation of new rules of economic behavior. By overcoming existing obstacles, banks will be able to switch to ESG standards in the coming years, thus becoming pioneers in doing business based on the principles of environmental, social, and managerial responsibility.
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Kamel Afaneh, Mohammad Kamal. "The Effect of Disclosure and Transparency Criteria In Saudi Banks on The Financial Ratios Indicators." Journal of Economics and Administrative Sciences 25, no. 116 (December 31, 2019): 290–303. http://dx.doi.org/10.33095/jeas.v25i116.1798.
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The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority. The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8-year to test four hypotheses related to measuring the presence of statistically significant differences between the performance indicators of banks before and after applying the disclosure and transparency standards imposed on Saudi banks. The results of the research confirmed the existence of an inverse relationship between the bank’s liquidity and the percentage of Saudi banks ’profits. The more liquidity, the lower the profitability level of banks, which indicates that the high liquidity in Saudi banks has led to a low profitability in this time period, and the study recommended that The need to pay attention to the concept of disclosure and transparency among all related parties in Saudi banks, and banks should find a balance between liquidity and profitability
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Stepanenko, Sergii, and Alina Rychyk. "THEORETICAL FUNDAMENTALS OF BANKING CAPITAL FORMATION." Ukrainian Journal of Applied Economics 5, no. 3 (September 7, 2020): 92–99. http://dx.doi.org/10.36887/2415-8453-2020-3-9.
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Introduction. Banks are an important component of the country's economy. Thanks to banks there is an accumulation, storage, redistribution of funds between participants of market relations. The efficiency of banks depends on the formation and use of bank capital. Bank capital is of local, regional and national importance – it ensures the profitability of an individual bank, affects the development of the region and the investment attractiveness of the country. The purpose of the research is to develop a theoretical and methodological basis for assessing the bank's capital, taking into account the impact of trends in an unstable economy. Results. The expediency of taking into account the issue of bank capital valuation in the bank's activity is substantiated. The essence of bank capital is determined. The authorized, regulatory and prescribed types of bank capital are described. The structure and functions (protective, ensuring the operational activities of the bank, regulatory) of bank capital are defined. The influence of factors on the amount of bank capital is substantiated. The standards by which the capital adequacy of banks is checked are described. The main approaches to the implementation of the mechanism of banks' equity formation are outlined. Theoretical and methodological approaches to the assessment of bank capital are generalized, the method of calculation is outlined, their conditions of use, shortcomings and information source are highlighted. The connection between the assessment of bank capital and the implementation of the process of its formation is substantiated. The scientific and methodological basis for such an assessment is described. The need to improve the methodological tools for assessing the bank's capital has been proved. Conclusions. The existing organizational and methodological support for the assessment of bank capital does not fully meet current trends and needs some improvement. Objectivity in the assessment of bank capital is an important element in the process of bank capital formation. Adaptation of international experience in the assessment of the bank's capital will contribute to the development of the domestic financial market as a whole. Key words: bank, bank capital, estimation, formation of bank capital, bank equity, principles, methods.
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Linden, Jeanne V., and Grace Centola. "New American Association of tissue banks standards for semen banking." Fertility and Sterility 68, no. 4 (October 1997): 597–600. http://dx.doi.org/10.1016/s0015-0282(97)00321-x.
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Lahrech, Nada, Abdelmounaim Lahrech, and Youssef Boulaksil. "Transparency and performance in Islamic banking." International Journal of Islamic and Middle Eastern Finance and Management 7, no. 1 (April 14, 2014): 61–88. http://dx.doi.org/10.1108/imefm-06-2012-0047.
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Purpose – The purpose of this paper is to assess whether Islamic banks are transparent regarding profit (and loss) sharing to investment account holders. Another objective is to appraise whether Islamic banks' performance affects management incentives to distribute profit (and loss) to investment account holders. Design/methodology/approach – To investigate the research issue, the authors conducted an empirical study. Data of 25 global operating Islamic banks have been collected and analyzed for the period 2006-2010. The authors also developed a mathematical model based on the generalized least-squares principle. Findings – The research results showed that enhancing transparency will prevent Islamic banks from shadowing their profit allocation practices and place investment account holders in a better position to manage their invested funds. The study also showed that bettering Islamic banks’performance will induce them to manager profit-sharing investment account holders’ funds under bonafides. Research limitations/implications – The main limitation is data availability. The maximum number of Islamic banks that disclose financial data covering the period of 2006-2010 limited the scope of the study to 25 banks. Practical implications – The findings are very valuable for designing policies and standards as well as for the enforcement of these standards to improve transparency in Islamic banking. Originality/value – The study outcome is vital to many parties involved in the Islamic banking field and can be taken as a strong foundation to make appropriate actions that would help grow and sustain Islamic banking development globally.
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Ilchuk, P., О. Kots, D. Martyniuk, and E. Rak-Młynarska. "STATE, DYNAMICS AND PROBLEMS OF UKRAINIAN BANKING SYSTEM LIQUIDITY." Journal of Lviv Polytechnic National University. Series of Economics and Management Issues 4, no. 2 (November 10, 2020): 27–36. http://dx.doi.org/10.23939/semi2020.02.027.
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The approaches of scientists to the definition of categories “liquidity of banks” and “regulation of the banking system’ liquidity” are investigated. A retrospective analysis of the NBU’s approaches to regulating the liquidity of the banking system was carried out and the use of two main methods used by the NBU to calculate the liquidity level of the Ukrainian banking system during the independence period was identified. Dynamic ranks of liquidity of the Ukrainian banking system and instruments of its change in 2012–2020 were constructed, stable dynamic tendencies and the main factors causing such dynamics were identified. The changes in the liquidity of the Ukrainian banking system in the periods of the financial crisis 2014–2015 are analyzed in detail, the main factors of the change in the liquidity of the Ukrainian banking system during such period are identified. It was proved that the change in approaches to the calculation of the liquidity level of the Ukrainian banking system was accompanied by the implementation of a completely new refinancing tool for banks – NBU deposit certificates. It was also proven that changing the approach to calculating the liquidity level of the Ukrainian banking system and the use of a new refinancing tool resulted in maximizing the NBU’s influence on regulating the liquidity of the Ukrainian banking system. The crisis of excess liquidity of the banking system of Ukraine was detected, its time periods were identified, the main factors of its emergence and their quantitative characteristics were presented. The unproductive use of highly liquid assets by banks has been proved, which is caused by the processes of regulating the liquidity level of the banking system and the use of NBU certificates of deposit. A sharp change in the structure and level of liquidity of the banking system in 2020 and disruption of the transformation function of the banking system were identified. In particular, banks with significant free resources (76.24 % of banks' liquidity, which is equivalent to practically 20 % of the loan portfolio), are not able (or willing) to direct these resources to finance the real economy. Thus, a violation of the NBU’s monetary policy has been identified, which puts considerable pressure on the monetary sphere, and in the event that the NBU loses control of this process, excess liquidity of banks will cause an inflation spike. Also, the liquidity surplus in the second half of 2019 – early 2020 and the imbalance of the resource base are threatening to reduce the efficiency of banks in 2020. The NBU’s methodology for regulating banking liquidity with the help of mandatory standards is investigated. The legislative regulation of bank liquidity is analyzed and changes in the methods of calculation of liquidity ratios are revealed. Based on the analysis of retrospective data, it has been shown that, despite changes in the mandatory liquidity standards, during 2014–2020 the liquidity indicators exceeded the regulatory values several times, but peak exceedances were detected in 2020, which confirms the emergence of the excess liquidity crisis in the banking system of Ukraine. Grouping of banks by liquidity level revealed that practically 50 % of banks are in the range of 150–300 % of the standard, and 23 % of banks are in the range of 300–500 % of the standard, while 24 % of banks are in the range of more than 500 % of the standard. Such a significant excess of the liquidity ratio indicates the ineffective financing of banks in the real sector of the economy and the lack of attractive directions for active operations, which threatens both economic growth and efficiency of the banking system in 2020. The research develops key recommendations for banks to prevent excessive liquidity risk.
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CALLAWAY, STEPHEN K., and ROBERT D. HAMILTON. "MANAGING DISRUPTIVE TECHNOLOGY — INTERNET BANKING VENTURES FOR TRADITIONAL BANKS." International Journal of Innovation and Technology Management 05, no. 01 (March 2008): 55–80. http://dx.doi.org/10.1142/s0219877008001242.
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This study examines the perception of the nature of technological change for Internet Banking by proposing and testing a model of the strategic management of online banking by traditional banks. Specifically, this empirical study uses a stratified sample of the FDIC database to address how perception of the technology and the environmental context (knowledge of cause-effect relations and crystallized outcome standards) impact internal and external constituency relationships (including social norms, staffing, and technology) and therefore the type of strategic control systems employed (input, output, and behavioral control systems). From a survey of 103 banking unit managers (both Internet and traditional branches) from 65 different banks, the study revealed that Internet banking showed a greater connection to external norms and values and a reduced connection to internal (corporate) technology compared to traditional banking. Further, degree and speed of disruptiveness had the opposite effect on crystallized standards, while both were associated with a greater utilization of input control systems. Clearly, uncertainty and rapidness of technological change have different impacts upon environmental perception and strategic management decisions. The study has important implications for bank managers pursuing the development of Internet Banking.
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Yoseph Y. F., Deograsias. "Analisis Manajemen Risiko Pada Perusahaan Perbankan Yang Go Public." BIP's : JURNAL BISNIS PERSPEKTIF 10, no. 2 (November 12, 2019): 161–74. http://dx.doi.org/10.37477/bip.v10i2.40.
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The expanding banking growth is followed by the increasing number of risks that must be faced by banks. Along with the external conditions of the banking sector which were increasingly troubled by the threatening risks, Bank Indonesia required each bank to have an integrated risk management system. To minimize this risk, Basel II is applied to improve the standards for banks that go public in order to manage risk management properly. As a financial intermediary, the implementation of risk management is very important for banks to reduce losses. Maximum risk management for banks can ensure banks will survive destruction if a bad situation occurs. With the increasingly complex risks in the banking industry, Good Corporate Governance practices are needed. These efforts are carried out to avoid a banking crisis in the future.
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Yoseph Y.F., Deograsias. "Analisis Manajemen Risiko Pada Perusahaan Perbankan Yang Go Public." BIP's JURNAL BISNIS PERSPEKTIF 10, no. 2 (July 31, 2018): 161–74. http://dx.doi.org/10.37477/bip.v10i2.60.
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The expanding banking growth is followed by the increasing number of risks that
must be faced by banks. Along with the external conditions of the banking sector which were increasingly troubled by the threatening risks, Bank Indonesia required each bank to have an integrated risk management system. To minimize this risk, Basel II is applied to improve the standards for banks that go public in order to manage risk management properly. As a financial intermediary, the implementation of risk management is very important for banks to reduce losses. Maximum risk management for banks can ensure banks will survive destruction if a bad situation occurs. With the increasingly complex risks in the banking industry, Good Corporate Governance practices are needed. These efforts are carried out to avoid a banking crisis in the future.
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Marlius, Doni. "Use of Digital Banking in Improving Services at Banks." Jurnal Keuangan dan Perbankan (KEBAN) 1, no. 2 (June 18, 2022): 59–65. http://dx.doi.org/10.30656/jkk.v1i2.4862.
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This research is useful as a form of digital banking implementation in improving banking services to customers. The sample of this research is the number of digital banking users and the number of customers who have used digital applications from 2021. This study uses qualitative data analysis as a research method that describes descriptively about the application of digital banking in improving banking services and services to customers. analysis in terms of practices that need to be applied, so that it can be seen the extent of its implementation. These results show that the application of digital banking at the Bank is in accordance with the standards set by Bank Indonesia, the application of digital banking can improve the quality of banking services and services as well as increase customer loyalty
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Nahar, Shamsun, Mohammad Azim, and Christine Jubb. "The determinants of risk disclosure by banking institutions." Asian Review of Accounting 24, no. 4 (December 5, 2016): 426–44. http://dx.doi.org/10.1108/ara-07-2014-0075.
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Purpose The purpose of this paper is to investigate the extent of risk disclosure and the factors determining this for all listed banks in Bangladesh. Design/methodology/approach Relying on a theoretical framework based on agency theory and the creation of a risk disclosure index (RDI) based on International Financial Reporting Standard (IFRS) 7, Basel II: market discipline, and prior literature, hand-collected data from the annual reports of all 30 banks traded on the Dhaka Stock Exchange over 2007-2012, creating 180 bank-year observations, are analysed. Findings The study suggests that implementation of IFRS 7 and Basel II: market discipline standards in a non-mandated environment raised the extent of risk disclosure in every category of financial institution risk (market, credit, liquidity, operational and equities). The effect can be attributed to regulatory concerns and voluntary adoption of international disclosure standards in the banking industry in Bangladesh. Specifically, whilst the determinants of disclosure vary across types of risk, the number of risk committees, leverage, company size, the existence of a risk management unit, board size and a Big4 affiliate auditor are significant determinants of at least one category of risk disclosure. Research limitations/implications The source of risk disclosures is limited to listed banks’ annual reports. Practical implications The RDI, developed in this paper, contributes to the literature by: first, quantifying the extent of each of five types of risk disclosure; and second, identifying the factors determining them. Stakeholders, particularly depositors and investors, can use this index to select or monitor their bank of interest. Originality/value The RDI was developed according to the most relevant standards – IFRS 7 and Basel II: market discipline, plus prior scholarly literature. This type of benchmarking has not been conducted to date in previous studies. Inferences about risk disclosure are based on archival data derived from all listed banks in a virtually unregulated environment. Further, the study complements the literature by providing support for the applicability of agency theory in investigating the level of risk disclosure by banks.
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Lajqi, Hysen. "BASEL III LIQUIDITY RISK AND KOSOVO BANKING SYSTEM." Knowledge International Journal 34, no. 5 (October 4, 2019): 1329–35. http://dx.doi.org/10.35120/kij34051329l.
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The financial crisis 2007-2009 prompted the Basel Committee on Banking Supervision (BCBS) to intensify its efforts to strengthen the principles and standards for capital, as well as for the measurement and management of liquidity risk. Risk management is very important in the financial system, especially in banks. Among various risks Banks face is a liquidity risk it’s managing enables Banks to fulfil their obligationsBasel III consists of set of measures internally agreed. The implementation of Basel III will considerably increase the quality of banks' capital and significantly raise the required level of their capital. In addition, it will provide a "macro prudential overlay" to better deal with systemic risk.Like all Basel Committee standards, Basel III standards are minimum requirements which apply to internationally active banks. Members are committed to implementing and applying standards in their jurisdictions within the time frame established by the Committee.To ensure that banks have sufficient liquidity to survive potential liquidity shocks, as happened few years ago, the Basel Committee has issued two new globally revised minimum standards under the Basel III rules for the first time in the banking history: LCR – Liquidity Coverage Ratio and NSFR – Net Stable Funding Ratio that contain new requirements for bank capital, as well as standardized rules in the liquidity area.Banks need to fully comply with LCR and NSFR rules by January 1, 2019, according to the Capital Requirements Directive & Capital Requirements Regulation (CRD IV & CRR) rules.Basel III rules, in the European Union attain their applicable judicial form through REGULATION (EU) No 575/2013. The regulatory package is due to enter into force on January 1st, 2014, but some provisions will be implemented gradually between 2014 and 2019 and will fully come into force on January 1st, 2019. But these rules are likely to undergo some revisions due to a proposal by European Union (EU), so implementation horizon could go being beyond 2019.Performance of the Kosovo banking sector continued to be positive, thus contributing in maintaining the financial and economic stability of the country. Kosovo’s financial system continues to be characterized with sustainable increase in all its constituent sectors. The banking sector in Kosovo as most successful story is developed by many international institutions, characterized by a large presence of foreign capital, where 89. 2% of all assets are managed by foreign banks and development is based on international standards.Banking sector continued to have good liquidity position, with the main liquidity indicators standing above the minimal level as a required by the regulation.The implementation of Basel III rules in Kosovo related to liquidity depends on the local regulator and Basel III standards.
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Ala’a Hashem Tarbeh, Ala’a Hashem Tarbeh. "The impact of financial cybercrimes on total quality standards according to Jordanian Islamic banks workers: أثر الجرائم المالية الإلكترونية على معايير الجودة الشاملة من وجهة نظر العاملين في البنوك الإسلامية الأردنية." مجلة العلوم الإقتصادية و الإدارية و القانونية 5, no. 14 (July 30, 2021): 24–1. http://dx.doi.org/10.26389/ajsrp.c270521.
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The study aimed to identify the impact of financial cybercrimes on total quality standards according to employees of Islamic banks in Jordan. Adopting the descriptive analysis method, and design a questionnaire was applied to a random sample of (293) employee, and the following results were reached: 1- According to Islamic banks employees, there is a negative impact of financial cybercrimes above mentioned. 2- There is a negative impact of infrastructure's targeting crime with software on the total quality standards. 3- There is a negative impact of the of payment's fraud crime represented by source misuse, and others misuse. 4- The Percentage of the impact of all cybercrime on the total quality standards in the banking sector to those working in Islamic banks in Jordan is medium. And the study also concluded with several recommendations including work in to set up a banking system aimed at achieving information security in the banking sector to protect it from the risks of these crimes.
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Krasavina, L. N. "Russia’s Participation in the Globalization of Banking Regulation and Supervision and its Interests in an Economic Growth Strategy." Economics, taxes & law 11, no. 4 (November 6, 2018): 30–35. http://dx.doi.org/10.26794/1999-849x-2018-11-4-30-35.
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The global 2008–2009 crisis revealed vulnerability of banks to crisis shocks and stimulated the introduction of global banking regulation and supervision. The subject of study is investigation of Russia’s participation in the globalization of banking regulation and supervision and increased role of banks in modernization of Russia’s social and economic development. The purpose of work is to answer the question on how to combine the need to introduce global Basel standards with national interests in the context of a new economic growth strategy. As a result of the study based on the positive assessment by the Basel Committee on Banking Supervision (BKBN) of the compliance of Russian regulatory framework and banking legislation with global Basel standards, it is concluded that in coordination with the Basel Committee it is advisable to expand the Bank of Russia practice of compensation measures to ease the Basel III rigid requirements to increase banks’ role in the modernization of social and economic development of the country.
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Ma, Chao, Rehmat Ullah Awan, Diandian Ren, Majed Alharthi, Jahanzaib Haider, and Robina Kouser. "The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies." PLOS ONE 17, no. 7 (July 29, 2022): e0265688. http://dx.doi.org/10.1371/journal.pone.0265688.
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International Financial Reporting Standards (IFRS) ’s adoption increased attention to International Accounting Standard Regulations worldwide. It has opened the door for empirical analysis having different perceptions of mandatory IFRS adoption. This paper’s main objective is to examine the impact of accounting quality and IFRS adoption on Pakistan’s banking sector efficiency. We have employed the Malmquist productivity index, Roychowdhury’s Earnings Management, and modified learner index to conduct the empirical analysis. The results mean how much banking sector efficiency is affected by accounting quality and IFRS adoption. The results demonstrate that the banking sector efficiency significantly increases through accounting quality and IFRS. Furthermore, it can be seen that the foreign banks’ efficiency in Pakistan is less than other banks compared to public or private banks. Additionally, more earnings timeliness has been noted in large banks than medium and small banks in Pakistan. Preferably, the practice of quality accounting relies on disclosed information through financial statements. In contrast, the organizations may evade the losses once the information quality is precise and appropriate. The study provides valuable information to managers and other stakeholders.
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Žuk-Butkuvienė, Aleksandra, Dalia Vaitulevičienė, and Julija Staroselskaja. "CAPITAL ADEQUACY (SOLVENCY) AND LIQUIDITY RISK MANAGEMENT: ANALYSIS, EVALUATION, AND POSSIBILITIES FOR IMPROVEMENT." Ekonomika 93, no. 2 (January 1, 2014): 59–76. http://dx.doi.org/10.15388/ekon.2014.2.3546.
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Abstract. The main purpose of the present research is to analyse the supervision, capital adequacy (solvency) and liquidity prudential norms, limits and requirements of commercial banks operating in Lithuania, as well as to assess the quality of capital adequacy and liquidity risk management impact on the banking industry.The paper consists of two main parts: the analysis of literature and legislation, and the research, its results, recommendations, and conclusions. The first part reviews the theoretical analysis of the level of banking supervision and capital adequacy, liquidity prudential standards value. The authors have examined the banks’ supervising authorities and the regulation of their activities. There were are presented prudential standards of capital adequacy and liquidity for banks operating in Lithuania, their values’change after the Basel III reforms, and the scientific opinion about their development and tightening standards.The authors have carried out a study of the analysis of capital adequacy and liquidity prudential requirements, their evaluation and possibilities for improvement in banks operating in Lithuania. The analysis consists of the assessment of assets and liabilities of banks ensuring the prudential standards depending on the type of risk. The research revealed that the most important in banks’ capital adequacy and liquidity risk management is quality control and the harmonization of bank assets and liabilities. Besides, it is offered to review the calculation of requirements and procedures, to impose additional limits to ensure the basic standards and an efficient banking security.Key words: commercial banks, supervision, liquidity and capital adequacy (solvency) rates, qualitative and quantitative analysis, evaluation
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Hussain, Khalid, and Malik Muhammad. "Performance of Islamic and Conventional Banks: The Impact of Basel III." Journal of Islamic Business and Management (JIBM) 12, no. 01 (June 30, 2022): 32–48. http://dx.doi.org/10.26501/jibm/2022.1201-004.
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Purpose: To overcome the deficiencies of the Basel II and to respond the great depression of 2008, Basel III is designed to lower the default risk of banks. However, the unique business model and capital structure of Islamic banks is ignored at this point. A common banking regulation for two different types of banks may have a different impact on the profitability and cost efficiency of these banking types. In this regard, we address the question of the relative performance of both banking types in response to Basel III standards. Methodology: The study utilizes data of 79 banks, both Islamic and conventional, for the period of 2005 to 2019 from 10 different countries. For estimation, the study uses fixed-effect regression analysis. Findings: We find a positive impact of Basel III regulations on profitability and cost efficiency of the Islamic banks and a negative impact on conventional banks. The findings indicate that the favorable impact of Basel III on Islamic banks reduces the performance gap between both types of banks. Originality/Significance: This is perhaps the first paper which empirically explores the impact of Basel III regulations on the comparative performance of both types of banks. Policy Implications: The declining profitability and cost efficiency of conventional banks draw the attention of global and local banking regulators. Basel Committee on Banking Supervision (BCBS) and central banks of the countries with dual banking models should address this negative effect of the implementation of Basel III on conventional banks.
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Pyka, Irena, Aleksandra Nocoń, and Mateusz Muszyński. "The role of capital adequacy standards in creating financial safety of the bank: the evaluation and analysis of the survey results." Ekonomia i Prawo 20, no. 3 (September 30, 2021): 641–57. http://dx.doi.org/10.12775/eip.2021.038.
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Motivation: After the global financial crisis, banks’ financial safety has been considered as a public good and put under closer control and supervision. The prudential regulations of credit institutions which are the main subject of the study, have been significantly tightened. Although the minimum level of banks’ own funds, set adequately to the risk, had been a fundamental indicator of banks’ financial safety since the end of 1980s, after the global financial crisis the quality of this capital has changed and the scope of its regulation has been increased. By respecting the new prudential standards of the Basel Committee on Banking Supervision at the international level, financial safety of the banks has been additionally put under the macro-supervision. The concern about the overregulation of the banking system raises many controversies, what justifies conducting research on this subject.
Aim: The main purpose of the article is to identify changes in the bank’s strategies of creating financial safety after the global financial crisis, considering macro- and micro-prudential regulations, aimed at strengthening the level and quality of bank capital, based on the results of the conducted research.
Results: The results of the empirical research indicate that there is a strong belief among management staff in commercial banks in Poland that the increase in the level and structure of the own funds in credit institutions rises their financial safety. The results confirm the intensification of the process of implementing Basel regulations in commercial banks in Poland.
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Çabucak, Ersin. "Dünyada Katılım Bankacılık Sistemi İle İlgili Örnekler." Journal of Social Research and Behavioral Sciences 8, no. 16 (October 9, 2022): 716–27. http://dx.doi.org/10.52096/jsrbs.8.16.49.
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Participation banking system in the world In today's world, they are engaged in many banking activities performed by traditional banks within the financial system, as well as commercial activities such as leasing, insurance, exchange. Participation banks perform all transactions and activities performed by traditional banks using different methods, provided that they do not contradict their basic standards. The main purpose of such banking services is to include the mutual liquidity and savings of individuals and institutions that are sensitive to interest in the national economic system within the framework of interest-free financial principles. Due to the fact that the current banks take profit-loss partnership as a basis instead of interest when performing these services, this type of banking model has entered the literature as an interest-free banking system. Interest has nothing to do with all these kind of organizations which perform different banking services banks to a certain extent with the procedures and principles to the existing alternatives, to a lesser extent, the interest in the aging existing banking activities in the system for not doing that by completing them adds depth and diversity to the financial sector organizations. Key Words: Global Financial System, Participation Banking, Interest-Free Banking
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TKACHENKO, Natalia, and Olexander MOMOT. "SYSTEMATIZATION OF THE EFFECTS THAT ARISE IN CONNECTION WITH THE EXPANSION OF TRANSNATIONAL BANK CAPITAL." WORLD OF FINANCE, no. 3(56) (2018): 80–91. http://dx.doi.org/10.35774/sf2018.03.080.
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Introduction. Openness to transnational financial flows is one of the most important indicators of the development of banking systems. The advocates of openness of banking systems for the entry of transnational banks as positive characteristics indicate increased competition in the banking sector, increased financial stability and efficiency, application of the newest management methods, diffusion of banking innovations, consolidation of both prudential standards and standards of regulation and supervision of banking activities. The purpose. The purpose of the article is to study the signs of globalization of financial space and the main forms of the presence of foreign banks in the territory of the host country and identify a set of risks and effects arising from the expansion of transnational bank capital. Results. The main consequences of the openness of banking systems for the expansion of transnational bank capital are investigated in the article. The main forms of the presence of foreign banks in the territory of the host country are identified, namely: representation of a foreign bank, a branch of a foreign bank, a bank with foreign participation and a subsidiary bank. The factors influencing the choice by a transnational bank of a certain organizational form of presence in foreign markets are determined. The differences in the behavior of branches of transnational banks and subsidiary banks in the financial markets of the host country are examined. A set of risks emerged in the case of the openness of the banking system and the presence of branches of transnational banks is identified. A set of effects generated by the expansion of transnational bank capital is investigated. Conclusions. The removal of barriers to capital flows must be coordinated with certain measures in macroeconomic policy. Failure to comply with this condition can lead to crisis phenomena, growth of external debt, especially short-term, and threaten the financial stability of the state.
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Hassan, M. Kabir, and Muhammad Abdul Mannan Chowdhury. "Islamic Banking Regulations in Light of Basel II." American Journal of Islamic Social Sciences 27, no. 1 (January 1, 2010): 74–101. http://dx.doi.org/10.35632/ajiss.v27i1.357.
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This paper seeks to determine whether the existing regulatory standards and supervisory framework are adequate to ensure the viability, strength, and continued expansion of Islamic financial institutions. The reemergence of Islamic banking and the attention given to it by regulators around the globe as to the implications of a recently issued Basel II banking regulation makes this article timely. The Basel II framework, which is based on minimum capital requirements, a supervisory review process, and the effective use of market discipline, aligns capital adequacy with banking risks and provides an incentive for financial institutions to enhance risk management and their system of internal controls. Like conventional banks, Islamic banks operate under different regulatory regimes. The still diverse views held by the regulatory agencies of different countries on Islamic banking and finance operations make it harder to assess the overall performance of international Islamic banks. In light of the increased financial innovation and diversity of instruments offered in Islamic finance, the need to improve the transparency of bank operations is particularly relevant for Islamic banks. While product diversity is important in maintaining their competitiveness, it also requires increased transparency and disclosure to improve the understanding of markets and regulatory agencies. The governance of Islamic banks is made even more complex by the need for these banks to meet a set of ethical and financial standards defined by the Shari`ah and the nature of the financial contracts banks use to mobilize deposits. Effective transparency in this area will greatly enhance their credibility and reinforce their depositors and investors’ level of confidence.
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Hassan, M. Kabir, and Muhammad Abdul Mannan Chowdhury. "Islamic Banking Regulations in Light of Basel II." American Journal of Islam and Society 27, no. 1 (January 1, 2010): 74–101. http://dx.doi.org/10.35632/ajis.v27i1.357.
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This paper seeks to determine whether the existing regulatory standards and supervisory framework are adequate to ensure the viability, strength, and continued expansion of Islamic financial institutions. The reemergence of Islamic banking and the attention given to it by regulators around the globe as to the implications of a recently issued Basel II banking regulation makes this article timely. The Basel II framework, which is based on minimum capital requirements, a supervisory review process, and the effective use of market discipline, aligns capital adequacy with banking risks and provides an incentive for financial institutions to enhance risk management and their system of internal controls. Like conventional banks, Islamic banks operate under different regulatory regimes. The still diverse views held by the regulatory agencies of different countries on Islamic banking and finance operations make it harder to assess the overall performance of international Islamic banks. In light of the increased financial innovation and diversity of instruments offered in Islamic finance, the need to improve the transparency of bank operations is particularly relevant for Islamic banks. While product diversity is important in maintaining their competitiveness, it also requires increased transparency and disclosure to improve the understanding of markets and regulatory agencies. The governance of Islamic banks is made even more complex by the need for these banks to meet a set of ethical and financial standards defined by the Shari`ah and the nature of the financial contracts banks use to mobilize deposits. Effective transparency in this area will greatly enhance their credibility and reinforce their depositors and investors’ level of confidence.
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M. Smit, Anet, and Johan van Zyl. "Investigating the extent of sustainability reporting in the banking industry." Banks and Bank Systems 11, no. 4 (December 9, 2016): 71–81. http://dx.doi.org/10.21511/bbs.11(4).2016.07.
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This study investigated the extent to which banks in South Africa report on remuneration and incentives according to the Global Reporting Initiative (GRI) guidelines. The study was done by examining the annual integrated reports of eight commercial banks listed on the Johannesburg Stock Exchange. Content analysis was used as the research method in this empirical study. There was, on average, 75% compliance to G4-51 a, the standard concerning remuneration policies by the integrated reports studied and 69% compliance to G4-52 a, the standard concerning the process for determining remuneration. There was a very low degree of compliance to standard G-53 a and standard G4-55 a, which concern how stakeholders’ views are sought and taken into account regarding remuneration and the ratios regarding compensation, respectively. Two of the standards had no compliance at all. They are G4-51 b and G4-54 a that respectively, concerns how the performance criteria in the remuneration policy relate to the highest governance bodies’ and senior executives’ economic, environmental and social objectives and the ratio of the annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees. These are two of the most important standards in order to reach the objective of social responsibility reporting with regards to remuneration and that serious consideration must be given as to why there is no compliance. Based on the findings from this study, it is found that social reporting by the banks listed on the JSE with regards to remuneration, as indicated by the GRI G4, are relatively poor. Keywords: sustainability reporting, sustainable development, global reporting initiative, integrated reporting; remuneration and incentives, corporate social responsibility, banking industry, South Africa. JEL Classification: M14, N2, N27, M52
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Zherdetska, Liliia, Yuliia Diatlova, Valentyna Diatlova, Julia Derkach, Anastasiia Goncharenko, and Mykola Zos-Kior. "Digital banking in the marketing mix and human resource management: improving the approach to the assessment as an innovative component." LAPLAGE EM REVISTA 7, no. 3A (September 3, 2021): 111–19. http://dx.doi.org/10.24115/s2446-6220202173a1386p.111-119.
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The research evaluates the activity of using digital banking in components of the marketing mix of Ukrainian banks, such as «product», «place», «promotion», and «price». The developed methodological approach is based on the analysis of traditional bank's marketing mix elements and their innovative components, mainly digital banking. It has been established that banks, offering a generally standard set of primary products, introduce product innovations quite unevenly. According to the «place» component of the marketing mix, it has been noted that the pace of traditional marketing replacement by banking innovations marketing is slow. Regarding the «promotion» component of the marketing mix, the distribution of the indicators of the bank's activity in the use of social networks is uneven. Facebook is more used than Instagram, and not all banks use YouTube's capabilities. Banks are market leaders that use social networks and the Internet most actively.
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Alexander, Kern. "Regulating Bank Governance and the EU Capital Requirements Directive." European Business Law Review 28, Issue 6 (December 1, 2017): 809–28. http://dx.doi.org/10.54648/eulr2017043.
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This article pays tribute to Professor Mads Andenas’s scholarly contribution to European banking law and regulation. The article addresses how EU banking law under the Capital Requirements Directive IV regulates private shareholder rights regarding their governance or control rights over banking corporations and the extent to which public law regulatory powers are constrained by EU constitutional law regarding the application of administrative sanctions on EU banks or bank shareholders who violate CRD IV governance principles and rules. The analysis will focus on the CRD IV’s sound and prudent governance principle and related regulatory technical standards adopted by the European Banking Authority. It will also analyse the extent to which EU administrative or regulatory sanctions can be applied to banks for violating the sound and prudent governance principle and related regulatory standards and how the principle of proportionality could apply to the exercise of such regulatory powers. The article builds on the fascinating body of work of Professor Andenas in analyzing EU banking law and the extent to which EU member state supervisory authorities are constrained by fundamental EU legal principles in imposing sanctions on banks for violating applicable law and regulatory rules.
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Drăgoi, Elena Violeta, and Larisa Elena Preda. "The Risk of Insolvency and its Impact on Romanian Banks." Valahian Journal of Economic Studies 7, no. 2 (December 1, 2016): 97–104. http://dx.doi.org/10.1515/vjes-2016-0012.
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Abstract The new regulations on capital adequacy aimed to strengthen the stability of financial and banking system because a stable banking system contributes to assure a sustainable development with long term beneficial effects on economy. This article represents a review of the impact on new higher standards for Romanian banks regarding capital adequacy.
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Kuznichenko, Yana, Serhiy Frolov, Fedir Zhuravka, Mykola Yefimov, and Volodymyr Fedchenko. "Regulatory assessment of the bank market risk: international approaches and Ukrainian practice." Banks and Bank Systems 13, no. 4 (December 7, 2018): 73–84. http://dx.doi.org/10.21511/bbs.13(4).2018.07.
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The implementation of international standards for the bank risk assessment and market risk, in particular, in Ukrainian banking practice is aimed at achieving common standards for regulating banking activities in different countries. This should help to increase the banking sector stability in Ukraine and, accordingly, increase the interest of foreign investors.The article deals with the methodological approaches to assessing the bank market risk (in particular, SA, IMA and R-SbM approaches) recommended by the Basel Committee on Banking Supervision in terms of standardization and unification of the normative framework of capital requirements for Ukrainian banks. Considering the analysis results, it was determined that the choice and implementation of an optimal approach in the context of Ukrainian banking practice can be carried out in one of two alternative scenarios: 1) a simplified version of a sensitivity based method (R-SbM); and 2) a recalibrated version of the Basel II standardized approach. In this case, the Basel II recalibrated version is more acceptable for use by banks, since it is most relevant to volume and complexity of transactions carried out by Ukrainian banks.The obtained results are aimed at improving the existing methodology for calculating the adequacy ratio of banks' regulatory capital (N2), which currently considers only the needs for credit risk coverage, and at refining the methodology in terms of considering banks' market-risk coverage needs.
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Alqaraleh, Mithkal Hmoud, Nawaf Samah Mohammad Thuneibat, and Abdulnaser Ibrahim Nour. "The factors affecting the adherence of Islamic accounting standards AAOIFI in Jordan." Journal of Governance and Regulation 9, no. 4 (2020): 69–75. http://dx.doi.org/10.22495/jgrv9i4art6.
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The aim of this paper is to knowledge the problems faced by Islamic banks in Jordan towards the adherence to AAOIFI accounting standards. And to study the problems faced with adherence to AAOIFI accounting standards, a meticulous market survey was conducted from banking (employees of the financial department) in Islamic banks in Jordan – their number 4 – banks. A structured questionnaire was designed and distributed in person among respondents – their number 80 – employees in the financial departments. We are found towards adherence to AAOIFI accounting standards. Internal and external problems are found to adherence Islamic banks to AAOIFI accounting standards. The sample is limited to Islamic banks in Jordan. This is necessitated by the lack of adaptation elsewhere. Also, there is little research in Jordan on adherence to AAOIFI accounting standards developed by this body. This paper, along with the previous study, helps to address this gap.
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Rossini, Christine. "Cross-Border banking in the EC: Host Country powers under the Second Banking Directive." European Review of Private Law 3, Issue 4 (December 1, 1995): 571–90. http://dx.doi.org/10.54648/erpl1995043.
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Abstract. The Second Banking Directive revolutionised the banking industry of Europe by setting new standards under which banks of all Member States could branch into any other Member State. By requiring that the host State recognise home country licensing and supervision of the bank, it enables banks to branch across borders bringing their legal environment with them. However, the Directive reserved certain powers for the host State, the most unsettling of which is the power to apply its own law to the branch when it considers this to be in the “general good” – unsettling because it is not clear how the provision will be interpreted. This article examines four national laws to consider whether their application to a branch bankin that territory should be permitted under the general good clause of the Directive, and it develops a concept by which this consideration may be made. Various preliminary issues are treated, in particular, which country is the home country of a bank, and when is a bank a branch deserving of mutual recognition under the Directive.
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Akgün, Ali İhsan. "Investigating the relationship between bank performance and accounting standards: evidence from M&As in European banking." Journal of Capital Markets Studies 6, no. 1 (December 17, 2021): 106–24. http://dx.doi.org/10.1108/jcms-10-2021-0032.
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PurposeThe study aims to identify whether international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) reporting provides investors and senior management of acquirer banks with superior information on target banks under post-merger bank performance.Design/methodology/approachThe authors examine the claim that IFRS improves corporate transparency and increases financial reporting quality in European Bank merger and acquisitions (M&As). The authors compare the financial performance of merged banks where the target and acquirer banks employed the same reporting system (up to 305 merged banks) to the performance of a control group of banks not engaged in M&A activity (up to 1,690 European banks).FindingsLocal GAAP reporting allows a more transparent assessment of financial performance using traditional indicators, making it a superior tool for assessing potential acquisition targets.Practical implicationsOverall, the empirical findings are consistent with prior studies and indicate a significant relationship between local GAAP and post-merger performance, while IFRS does not contribute to post-merger bank performance.Originality/valueThe study is one of the very few studies to investigate the relationship between bank performance, M&A activity and accounting standards in EU-28 countries. The primary contribution the finding of poor performance of IFRS reporting merged banks compared to local GAAP banks in EU-28 countries in line with prior results of Huian (2012). In addition, several deal- and bank-specific characteristics that affect accounting standards influence M&A transactions in European banks.
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Jayaraman, Sudarshan, and S. P. Kothari. "Cross-Border Financing by the Industrial Sector Increases Competition in the Domestic Banking Sector." Accounting Review 91, no. 2 (July 1, 2015): 535–58. http://dx.doi.org/10.2308/accr-51199.
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ABSTRACT We predict that access to cross-border financing by the industrial sector reduces firms' reliance on domestic banks, thereby leading to lower rents for banks and greater competition in the domestic banking sector. We also predict that banks take on more risk to offset these lost rents and remain competitive. Using mandatory adoption of International Financial Reporting Standards (IFRS) to identify variation in cross-border financing, we find evidence consistent with our hypotheses. Additional tests verify that the effects emanate from the demand side (i.e., firms not relying on banks) rather than the supply side (i.e., banks not willing to lend to firms). Overall, we document how competition from overseas financial markets influences the domestic banking sector.
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Abd, Waad Hadi, and Duha Alwan Kazem. "The Relationship between the Balanced Scorecard and (ISO) Standards in Improving Banking Performance." International Academic Journal of Business Management 9, no. 2 (August 18, 2022): 40–47. http://dx.doi.org/10.9756/iajbm/v9i2/iajbm0909.
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The main objective of the research is to show the impact of the balanced scorecard under (ISO) standards on improving banking performance. The most important objectives of the study can be summarized as follows: - Providing an introductory framework on the concepts of the balanced scorecard, its dimensions and how to employ it, with ISO standards and its reflection on improving banking performance and presenting a set of suggested indicators that clarify the relationship between the balanced scorecard and (ISO) standards in improving banking performance. The research has reached a set of conclusions, the most important of which is that the use and analysis of traditional banking performance indicators only does not determine the real performance level of banks, so it is necessary to develop indicators to measure and improve banking performance according to what researchers suggested of indicators related to (ISO) standards and the dimensions of the balanced scorecard.
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Kania, Ewa, and Zofia Łękawa. "Regulation peculiarities of cooperative banking in Poland." Ekonomika 85 (January 30, 2009): 57–69. http://dx.doi.org/10.15388/ekon.2009.0.5124.
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The dual nature of cooperative banks is reflected by their formal and institutional solutions. They refer both to banking and to cooperative regulations, especially to those dedicated to relations between the two areas; hence, they result from considering their specialness and consistency.In addition to general cooperative principles which define membership rules in the first place, this paper focuses on codes ruling the coexistence of cooperative banks within a given domain and organizational solution. They include:– collaboration of cooperative banks within a federated structure as forms of association between cooperative (member) banks and the associating bank;– regionalization which defines the framework of coexistence and is combined with the territoriality of operations, or the right to operate in a limited area as independent units with no competition among respective cooperative banks;– subsidiarity which is tightly related to the division of functions between a primary level (cooperative banks) and a higher level (associating banks).This paper aims at identifying to what extent the regulations should be dedicated to cooperative banks or what real impact of cooperative specialness is on legal is solutions. Thus, a diligent examination is necessary to identify those elements of cooperative banking which require dedicated solutions and those which are identical with commercial banking.The solutions are significantly diversified, although there have been attempts to standardize them in some areas following the need to comply with the European standards and regulations, including recommendations issued by the National Union of Cooperative Banks and the European Associations of Cooperative Banks in the EU.
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Patron, Hilde, and William J. Smith. "Mark-to-market and its effects on community banking during the financial crisis." Journal of Financial Regulation and Compliance 23, no. 1 (February 9, 2015): 55–72. http://dx.doi.org/10.1108/jfrc-02-2014-0014.
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Purpose – The purpose of this paper is to study the impact of the relaxation of mark-to-market (MTM) standards on community banks’ share prices. Mark-to-market valuation of securities became increasingly common in the late 1990s and 2000s, as regulators sought to create more transparent and more current depictions of bank financial positions. However, MTM accounting may be sub-optimal in the presence of severe market frictions, such as those experienced during the financial crisis of the late 2000s. To comply with capital requirements associated with MTM accounting, banks of the late 2000s dramatically liquidated portfolios with potentially solvent assets in illiquid markets, taking huge losses. During the financial crisis, mortgage-backed securities held by banks began to plummet in value. Banks were forced to either liquidate these assets even though there were no buyers or dramatically reduce the values of their portfolios based on fire-sale prices. On a cash-flow basis, these securities had value, as many mortgages bundled in these securities continued to be paid on time; however, with markets frozen, market prices did not reflect this value. Design/methodology/approach – This study shows that, for a sample of 134 community banks, share prices increased after the MTM relaxation, even after accounting for a variety of other economic factors. Findings – This paper shows that, perhaps counterintuitively, the steps taken by the Financial Accounting Standards Board to relax MTM accounting standards may have acted as a stabilizing factor on the market price of community bank shares by allowing banks to selectively liquidate assets, boosting asset prices until uncertainty was resolved. Originality/value – This paper examines the impact of recent changes in accounting standards on the perceived risks associated with the banking sector. It specifically focuses attention on the impacts these changes had on community-based banks within the USA.
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Adamowicz, Tomasz. "Types of Risk in Banking Operations – Categorization and Definitions." Economic and Regional Studies / Studia Ekonomiczne i Regionalne 11, no. 4 (December 1, 2018): 37–56. http://dx.doi.org/10.2478/ers-2018-0034.
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Summary Subject and purpose of work: The article deals with the issue of risk mainly in banking activity. Different definitions of risk were reviewed as tools for risk management in banks and for regulatory activities by institutions. Materials and methods: The research material was taken from the subject literature and official documents of financial market institutions - international organizations, as well as foreign and domestic financial institutions. They were mainly legal acts, standards and guidelines/recommendations. Particular attention was paid to documents published by banking supervision authorities. Results: As a result of the study, the multiplicity of concepts and approaches were found to define and identify banking risks as the categorizations presented by regulators seemed to be a standard to apply in risk management practices. Conclusions: Among the risk categorization used by banks, the leading ones have been presented by supervisory authorities. Defining the types of risk in operations should be the first stage of the internal risk management process which is necessary for banks’ survival. Ensuring high quality of the implementation of the first stage determines the efficiency and effectiveness of the entire process. The decisive requirements set by European and national regulators with regard to banks’ application of risk categorization as part of the risk management system contributed to mitigating the phenomena related to the global financial crisis among banks in Europe.
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Hameed, Syed Abdul. "A Comparative Study on Corporate Governance Standards and Practices with Special Reference to Indian Banking Industry." IRA-International Journal of Management & Social Sciences (ISSN 2455-2267) 5, no. 2 (November 23, 2016): 245. http://dx.doi.org/10.21013/jmss.v5.n2.p4.
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<div><p><em>The vital constituent of an economy are Banks. The significance of banking sector is highlighted by the fact that it is an internationally regulated industry and the banks are under the purview of financial regulators of the country. It is of pivotal significance that the banks have robust corporate governance. A new clause 49 was introduced by SEBI in the listing agreement before a decade mentioning the principles of corporate governance to be followed by the listed companies. In the following years SEBI revised clause 49 several times after incorporating the recommendation of various committees. After taking into account the various trends and factors related to corporate Governance the topic entitled. "A comparative study of corporate standards and practices with special reference to Indian Banking Industry" has been drafted to assess the structure and processes of corporate governance followed by select banks in India and their effectiveness in the content of substance and quality of reporting of corporate governance activities in the annual reports. The study also looks in to the state of compliance of key governance benchmarks in the select banks and offers suggestions to accomplish better governance standards. </em></p></div>
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Jan, Amin, Maran Marimuthu, Muhammad Pisol bin Mohd, and Mat Isa. "Sustainability Practices and Banks Financial Performance: A Conceptual Review from the Islamic Banking Industry in Malaysia." International Journal of Business and Management 13, no. 11 (October 12, 2018): 61. http://dx.doi.org/10.5539/ijbm.v13n11p61.
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This paper aims to propose a framework for measuring sustainability practices of the Islamic banking industry in Malaysia. Sustainability practicing and reporting has received limited attention in the Islamic banking literature. The frameworks used for measuring sustainability practices are also found inadequate. This study transformed the Global Reporting Initiative’s GRI sustainability measurement framework in light of Shariah principles to make it compatible for measuring sustainability practices in the Islamic banking industry. The posited framework illuminates the positive theoretical relationship between sustainability practices and banks financial performance from the Islamic perspective. This study lends credence to the Islamic Reporting Initiative IRI envisioned framework of building an international standard sustainability measurement framework for the Islamic banking industry in future. This study may also serve as a launching pad in the process of developing an international standards sustainability measurements framework for the Islamic banking industry in the world.