Gotowe bibliografie tematyczne / International Banking Disclosures

Gotowa bibliografia na temat „International Banking Disclosures”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 20 lutego 2023

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Artykuły w czasopismach na temat "International Banking Disclosures"

Hooi, George. "The Effects of Culture on International Banking Disclosures". Asia-Pacific Journal of Accounting & Economics 14, nr 1 (kwiecień 2007): 7–25. http://dx.doi.org/10.1080/16081625.2007.9720785.

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Nobanee, Haitham, i Nejla Ellili. "Anti-money laundering disclosures and banks’ performance". Journal of Financial Crime 25, nr 1 (2.01.2018): 95–108. http://dx.doi.org/10.1108/jfc-10-2016-0063.

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Purpose The purpose of this paper is to explore the extent of anti-Money laundering (AML) disclosures in the annual reports and websites by differentiating between UAE Islamic and conventional banks, and examine the effect of AML disclosure on UAE bank’s performance. Design/methodology/approach This study uses content analysis to explore the extent of AML disclosure in the annual reports and the dynamic panel data two-step robust system to study the impact of the AML disclosures on banking performance. Findings The findings show that AML disclosure is at a low level for all UAE banks, conventional and Islamic banks. The results also show that the degree of AML disclosure on the websites of the banks is higher than that in the annual reports. Research limitations/implications The sample for this study comes only from banks traded on UAE markets. Thus, the results may not be generalizable to banks traded on other financial markets. Practical implications Because of the cross-border character of the money laundry practices, our study suggests the UAE central bank to internationalize the AML regulations and develop an international AML regime as efforts to respond to the international development of the money laundry practices. Originality/value This is the first study that develops an index to measure the AML disclosure and contributes significantly in providing greater insight in respect to AML disclosure in banking industry within the emerging markets.

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Nahar, Shamsun, Mohammad Azim i Christine Jubb. "The determinants of risk disclosure by banking institutions". Asian Review of Accounting 24, nr 4 (5.12.2016): 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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Pramukti, Andika, Hamzah Ahmad i Nurina Saffanah. "The inﬂuence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector". Indonesian Accounting Review 12, nr 2 (24.08.2022): 169. http://dx.doi.org/10.14414/tiar.v12i2.2901.

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This study is aimed to examine the effect of reputation toward the quality of corporate social responsibility disclosure. This study applied an index based on the qualitative characteristics of the International Financial Reporting Standard Conceptual Framework. In addition, the study is modified with a measured variable of the Quality of Corporate Social responsibility Disclosure. Furthermore, this study used purposive judgment sampling and 13 relevant financial sector companies were obtained. The result indicates that company reputation has positive relationship with the quality of CSR disclosure, but it is insignificant. In addition, this study indicates that the relevant dimension has not been highlighted compared to other dimensions such as loyal representation, understanding, and Comparability. CSR disclosures prioritize quality in order to be credible communication tool for the users.

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Nobanee, Haitham, i Nejla Ellili. "Anti-bribery information". Journal of Financial Crime 27, nr 2 (24.01.2020): 683–95. http://dx.doi.org/10.1108/jfc-11-2019-0144.

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Purpose This paper aims to explore the extent of anti-bribery disclosures in the annual reports of the banks listed on UAE financial markets by differentiating between Islamic and conventional banks and examine the effect of anti-bribery disclosure on bank’s performance. Design/methodology/approach This study uses in the first stage the content analysis to explore the extent of anti-bribery disclosure in the annual reports of the banks. In the second stage, the dynamic panel two-step robust system has been applied to study the impact of the anti-bribery disclosure on banking performance. Findings The empirical results show that the anti-bribery disclosure is at low levels for all banks and that there are no significant differences in overall anti-bribery disclosure between the two banking systems while there are significant differences in “anti-bribery human resources practices” between Islamic and conventional banks. The dynamic panel data results show that the association between the anti-bribery disclosure and the bank’s performance is not significant as this kind of information is not clearly disclosed in the annual reports of the banks. Research limitations/implications The study suggests to the UAE central bank and financial markets regulators to design a framework of anti-corruption disclosure by considering the international anti-corruption regime as an effort to respond to the international development of the bribery practices. Originality/value Anti-bribery concerns all the banks over the world and this research is the first study that constructs an index to measure the anti-bribery disclosure and helps in providing the status of the banking industry in terms of anti-bribery disclosure within an emerging market in the objective to improve the transparency in combatting the bribery.

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Onumah, Joseph Mensah, Francis Aboagye Otchere i Nicholas Asare. "Intellectual Capital Performance and Disclosures in an Emerging Banking Market in Africa". International Journal of Management Practice 1, nr 1 (2024): 1. http://dx.doi.org/10.1504/ijmp.2024.10051849.

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Nahar, Shamsun, Mohammad Azim i Christine Anne Jubb. "Risk disclosure, cost of capital and bank performance". International Journal of Accounting & Information Management 24, nr 4 (3.10.2016): 476–94. http://dx.doi.org/10.1108/ijaim-02-2016-0016.

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Purpose This study aims to examine the relationship among corporate risk disclosure, cost of equity capital and performance within banking institutions in a developing country setting. The authors argue that corporate risk disclosure reduces the cost of capital as investors attain better information and have confidence in the business and that less risk disclosure may generate ambiguity for potential stakeholders. Design/methodology/approach This study uses the population of all 30 listed banks on the Dhaka Stock Exchange, Bangladesh, for the years 2006 to 2012 and uses three-stage least-squares simultaneous equations to deal with endogeneity issues. Findings There is evidence that Bangladesh has voluntarily adopted the International Financial Reporting Standard 7 – Financial Instruments: Disclosures (IFRS 7) and Basel II: Market Discipline and that these standards enhance risk disclosure even where compliance is not compulsory. The cost of capital is found to be negatively associated with risk disclosure, which has an inverse relationship with bank performance. Originality/value This study provides a link between risk disclosure, cost of capital and performance. It fills a gap in the literature by providing a longitudinal study of risk disclosure in the banking sector of Bangladesh. This research also highlights the importance of appropriate risk disclosure for banks and suggests its importance in the process of fulfilling stakeholders’ demands.

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Tuan Ibrahim, Tuan Azma Fatiema, Hafiza Aishah Hashim i Akmalia Mohamad Ariff. "Ethical values and bank performance: evidence from financial institutions in Malaysia". Journal of Islamic Accounting and Business Research 11, nr 1 (6.01.2020): 233–56. http://dx.doi.org/10.1108/jiabr-11-2016-0139.

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Purpose The purpose of this study is to investigate the relationship between ethical values and performance in the context of the banking sector in Malaysia. Design/methodology/approach Based on the philanthropic model, this study posits that firms undertaking zakat and charity are ethical firms. Zakat disclosure index (ZDI) and charity disclosure index (CDI) were constructed to measure ethical values. This study hypothesises that ethical values are positively associated with bank performance. Ethical values (i.e. CDI and ZDI) and financial performance data (i.e. return on assets) were collected from the disclosures made in the annual reports of 50 banks for a period of five years (2010-2014). Findings A positive association was found between zakat disclosure and bank performance. The results indicate that higher zakat disclosure is associated with greater bank performance. However, no relationship was found between charity disclosure and bank performance. Research limitations/implications Considering the limitation of the index used in this study, other dimensions such as corporate governance, sustainability, products and environment can be considered in the development of index to measure ethical values in future studies. Originality/value This study offers additional explanation on the relationship between ethical values and performance by examining the role of zakat disclosures that characterize the unique aspects of Malaysian companies.

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Dinh, Tami, i Barbara Seitz. "The Information Content of Hedge Accounting—Evidence from the European Banking Industry". Journal of International Accounting Research 19, nr 2 (15.04.2020): 91–115. http://dx.doi.org/10.2308/jiar-18-045.

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ABSTRACT This paper provides an in-depth analysis of financial information related to hedge accounting in European banks from 2005 to 2014. We show that both “as-if” earnings and “as-if” book values excluding the effects of hedge accounting are less value relevant than reported figures. This indicates that hedge accounting information is valued by the market. Further, we develop a proxy to measure whether hedge accounting is economically favorable. Only if the effects of a bank's hedge accounting are economically favorable, hedge accounting disclosures are positively associated with market values. We find cross-sectional differences when adopting hedge accounting for subsample analyses of European regions. In addition, distinguishing between troubled and non-troubled banks, the results only hold for the latter category suggesting that troubled banks suffer from biased accounting information. Our results are important for standard setters and banks when seeking to understand the capital market effects of hedge accounting and their disclosures. JEL Classifications: G21; G28; M41. Data Availability: Data are available from the public sources cited in the text.

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LO, ALVIS K. "Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks". Journal of Accounting Research 52, nr 2 (12.11.2013): 541–81. http://dx.doi.org/10.1111/1475-679x.12034.

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Rozprawy doktorskie na temat "International Banking Disclosures"

Hooi, George Wye Keong, i n/a. "An Empirical Investigation Between Culture, Investor Protection, International Banking Disclosures and Stock Returns". Griffith University. Griffith Business School, 2007. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071121.133040.

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There is a renewed interest in further exploring the significance of culture to the accounting disclosure model in view of a highly competitive global business environment. To date, there is no empirical research to investigate this issue with respect to a specific industry, namely banking. There are three main reasons for focusing only on the banking industry (Hooi 2004). First, it is considered to be the most important industry for the countrys economic and financial stability. Moreover, the IASB has recognised its significance by issuing unique accounting standards i.e. IAS30, IAS32 and IAS39. Second, Saidenberg and Schuermann (2003) argue that with the scope and complexity of Basel II, it provides opportunities for researching issues through Pillar 3. Third, with national banking systems being non-homogenous, it is important to investigate the effects of national culture because prior research has argued that cultural differences have partly explained international differences in disclosure framework of accounting systems. The purpose of this study is to apply and extend Grays (1988) theoretical framework of national culture with respect to four research questions. First, to contribute to Grays (1988) theory of cultural influence on international banking disclosures. Second, to investigate the possible significance of investor protection to the banking disclosure model. Third, to explore Grays (1988) theory on the relationship of national culture to capital market research using banking returns. Fourth, to investigate the value relevance of investor protection and banking disclosures to the returns model. Seventeen developed and developing countries with a representative sample of 37 listed domestic commercial banks were examined in 2004. For the disclosure model, the study finds that national culture is a significant factor in the banking industry. Individualism has been found as the primary cultural dimension for banking disclosures. Moreover, the explanatory power of the model significantly improves with the legal dimensions of common law and anti-director rights. The positive association between common law and banking disclosures is consistent with La Porta et al. (1998) which argue that common law countries with stronger investor protection are more transparent than civil law countries. However, there is a negative association between investor protection variable of anti-director rights with banking disclosures. This may suggest that investor protection does not encourage minority investors to enter the stock market specifically in the global banking industry. This situation may lead to a lack of demand for transparency through a smaller dispersion of ownership across the domestic banks. For the returns model, the study finds that national culture is value relevant in the banking industry. Collectivism and power distance have been found to be the two primary cultural dimensions for banking returns. Moreover, the explanatory power of the model significantly improves with anti-director rights and banking disclosures. These results are (1) consistent with La Porta et al. (2002) which argue that investor protection increases firm valuation with respect to Tobins Q and (2) international investors tend to support the Basel Committees commitment in providing a more transparent framework by implementing Pillar 3 in the near future, starting with the Basel member countries. Finally, an interesting finding from the study is that firm size has a negative association with banking returns.

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Hooi, George Wye Keong. "An Empirical Investigation Between Culture, Investor Protection, International Banking Disclosures and Stock Returns". Thesis, Griffith University, 2007. http://hdl.handle.net/10072/367282.

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There is a renewed interest in further exploring the significance of culture to the accounting disclosure model in view of a highly competitive global business environment. To date, there is no empirical research to investigate this issue with respect to a specific industry, namely banking. There are three main reasons for focusing only on the banking industry (Hooi 2004). First, it is considered to be the most important industry for the country’s economic and financial stability. Moreover, the IASB has recognised its significance by issuing unique accounting standards i.e. IAS30, IAS32 and IAS39. Second, Saidenberg and Schuermann (2003) argue that with the scope and complexity of Basel II, it provides opportunities for researching issues through Pillar 3. Third, with national banking systems being non-homogenous, it is important to investigate the effects of national culture because prior research has argued that cultural differences have partly explained international differences in disclosure framework of accounting systems. The purpose of this study is to apply and extend Gray’s (1988) theoretical framework of national culture with respect to four research questions. First, to contribute to Gray’s (1988) theory of cultural influence on international banking disclosures. Second, to investigate the possible significance of investor protection to the banking disclosure model. Third, to explore Gray’s (1988) theory on the relationship of national culture to capital market research using banking returns. Fourth, to investigate the value relevance of investor protection and banking disclosures to the returns model. Seventeen developed and developing countries with a representative sample of 37 listed domestic commercial banks were examined in 2004. For the disclosure model, the study finds that national culture is a significant factor in the banking industry. Individualism has been found as the primary cultural dimension for banking disclosures. Moreover, the explanatory power of the model significantly improves with the legal dimensions of common law and anti-director rights. The positive association between common law and banking disclosures is consistent with La Porta et al. (1998) which argue that common law countries with stronger investor protection are more transparent than civil law countries. However, there is a negative association between investor protection variable of anti-director rights with banking disclosures. This may suggest that investor protection does not encourage minority investors to enter the stock market specifically in the global banking industry. This situation may lead to a lack of demand for transparency through a smaller dispersion of ownership across the domestic banks. For the returns model, the study finds that national culture is value relevant in the banking industry. Collectivism and power distance have been found to be the two primary cultural dimensions for banking returns. Moreover, the explanatory power of the model significantly improves with anti-director rights and banking disclosures. These results are (1) consistent with La Porta et al. (2002) which argue that investor protection increases firm valuation with respect to Tobin’s Q and (2) international investors tend to support the Basel Committee’s commitment in providing a more transparent framework by implementing Pillar 3 in the near future, starting with the Basel member countries. Finally, an interesting finding from the study is that firm size has a negative association with banking returns.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Department of Accounting, Finance and Economics
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Książki na temat "International Banking Disclosures"

Office, United States Government Accountability. International remittances: Information on products, costs, and consumer disclosures : report to the Committee on Banking, Housing, and Urban Affairs, U.S. Senate. Washington, D.C: GAO, 2005.

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Bernard, Henri. Information, liquidity and risk in the international interbank market: Implicit guarantees and private credit market failure. Basel, Switzerland: Bank for International Settlements, Monetary and Economic Dept., 2000.

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Das, Udaibir S. Crisis prevention and crisis management: The role of regulatory governance. [Washington, D.C.]: International Monetary Fund, Monetary and Exchange Affairs Department, 2002.

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United, States Congress House Committee on Banking Finance and Urban Affairs Subcommittee on International Development Finance Trade and Monetary Policy. World Bank disclosure policy and inspection panel: Hearing before the Subcommittee on International Development, Finance, Trade, and Monetary Policy of the Committee on Banking, Finance, and Urban Affairs, House of Representatives, One Hundred Third Congress, second session, June 21, 1994. Washington: U.S. G.P.O., 1995.

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United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on International Development, Finance, Trade, and Monetary Policy. World Bank disclosure policy and inspection panel: Hearing before the Subcommittee on International Development, Finance, Trade, and Monetary Policy of the Committee on Banking, Finance, and Urban Affairs, House of Representatives, One Hundred Third Congress, second session, June 21, 1994. Washington: U.S. G.P.O., 1995.

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Chiyŏk munhwa yesul chinhŭng ŭl wihan pŏpche chŏngbi pangan. Sŏul Tʻŭkpyŏlsi: Hanʼguk Pŏpche Yŏnʼguwŏn, 2005.

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Charles, Proctor. The Law and Practice of International Banking. Oxford University Press, 2015. http://dx.doi.org/10.1093/law/9780199685585.001.0001.

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This book provides authoritative analysis of current practice in international banking and the law that applies to it. Topics covered include: syndicated loans, security structures, derivative products, and mis-selling claims. The book tackles areas which have particular relevance to current practice. Amongst these are cross-border matters such as worldwide freezing injunctions, foreign disclosure orders, the bankers' duty of confidentiality, and the impact of sanctions on banking transactions. In particular, the book provides examination of various matters arising out of the Lehman collapse and the failure of the Icelandic banking system. This second edition reviews a significant accumulation of case law in these areas. Reflecting the continued growth of the Islamic finance market, there is also a section on this highly specialized but increasingly important area. The new edition provides consideration of the new UK and EU regulatory regimes, analysing the respective responsibilities of the UK Prudential Regulation Authority (PRA) and the UK Financial Conduct Authority (FCA), and the establishment of new banking authorities in the EU. A separate chapter examines the new capital adequacy and liquidity regimes that will apply to banks in the wake of Basel 3. It also reflects on the impact of the crisis following on from the initial assessments made in the first edition. The book examines the new regimes for ‘ring-fencing’ of retail banking business and for the resolution of failing banks, introduced at both the UK and EU levels. The text also includes a new chapter examining the challenges that the banking system would face in the event that a Member State elected to withdraw from the Eurozone — a fate which appeared to hang over Greece during the crisis and which could recur if the single currency zone faces renewed strains.

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Ferrarini, Guido, i Maria Cristina Ungureanu. Executive Remuneration. Redaktorzy Jeffrey N. Gordon i Wolf-Georg Ringe. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780198743682.013.21.

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This chapter examines current trends in the regulation and practice of executive remuneration, particularly emphasizing incentives like stock options and long-term pay. It first outlines the main problems of executive pay from the perspective of agency costs theory, banking theory, and corporate social responsibility. It then discusses the main policy issues relating to executive pay, from design problems and remuneration governance to disclosure of pay policies and amounts, and prudential regulation of pay structure at banks. It considers the regulation of pay governance and disclosure, with special reference to EU law, comparative law, and international practice. It explores the rise of shareholder engagement in listed companies across the Atlantic and the impact of say on pay rules on shareholder activism. Finally, it analyzes the implications of international principles and standards, the Dodd-Frank Act, and CRD IV for the regulation of the pay structure at banks and other financial institutions.

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Groshen, Erica L. Beyond Pillar 3 in International Banking Regulation: Disclosure And Market Discipline of Financial Firms: Proceedings of a Conference. Diane Pub Co, 2004.

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Hopt, Klaus J. Groups of Companies. Redaktorzy Jeffrey N. Gordon i Wolf-Georg Ringe. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780198743682.013.30.

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Groups of companies are common. The empirical data are heterogeneous. Agency problems arise between the controlling shareholder and the minority shareholders and between the shareholders and the creditors. Three regulatory models exist: regulation by general corporate and/or civil law (prototype: the UK); regulation by special group law (prototype: Germany); and regulation by areas of the law such as banking, competition, and tax. The main strategy is mandatory disclosure and group accounting. Related party transactions (including conflict of interest and tunneling) are dealt with by disclosure and consent requirements. In addition, appropriate standards for directors and controlling shareholders (corporate governance) have been developed. They become stricter, if insolvency is approaching. The concept of the shadow director extends liability to the controlling shareholder. Other mechanisms for creditor protection are indemnification, veil-piercing, subordination and substantive consolidation. A fair amount of international convergence exists as to shareholder protection, but not as to creditor protection.

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Części książek na temat "International Banking Disclosures"

Sari, Ratna Purnama, i Berliana Dewi Sri Widodo. "Factors Affecting Human Resource Accounting Disclosures of Banking Companies in Indonesia". W Proceedings of the 1st UPY International Conference on Education and Social Science (UPINCESS 2022), 34–43. Paris: Atlantis Press SARL, 2022. http://dx.doi.org/10.2991/978-2-494069-39-8_4.

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"The Tokyo International Capital Market for Foreign Issuers and Required Disclosure". W Current Business and Legal Issues in Japan's Banking and Finance Industry, 19–64. WORLD SCIENTIFIC, 2006. http://dx.doi.org/10.1142/9789812773203_0002.

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Garefalakis, Alexandros E., Augustinos I. Dimitras i Panagiotis Ballas. "Determinant Factors of the Quality Management Commentary Reports". W Advances in Finance, Accounting, and Economics, 301–15. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-6114-9.ch012.

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The adoption of International Financial Reporting Standards (IFRS) is now accepted by all researchers in the last decade at least. At the same time, researchers show particular interest in the impact of adoption of IFRS in several areas of economic life and particularly in the banking sector. What IFRS offer is standardization in accounting principles based on which companies prepare their financial statements, which allow for comparisons of performance of companies around the globe. Investors and creditors belong to the long list of stakeholders of a business entity, who require information regarding specific companies and business sectors in order to make their decisions. Annual reports are a formal communication channel for the company to contact with its stakeholders and to report details about its performance and future progress. That is why annual reports include both quantitative and qualitative data; the former could take the form of figures, tables, and ratios, whereas the latter are expressed as management views on present situation, future prospects, risks, and proposed strategy. Our study investigates the disclosure policy that companies follow in their published statements focusing on the determinant factors of quality Management Commentary Reports.

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Khomsatun, Siti, Hilda Rossieta, Fitriany Fitriany i Mustafa Edwin Nasution. "Sharia Disclosure, Sharia Supervisory Board and the Moderating Effect of Regulatory Framework: The Impact on Soundness of Islamic Banking". W Recent Developments in Asian Economics International Symposia in Economic Theory and Econometrics, 291–321. Emerald Publishing Limited, 2021. http://dx.doi.org/10.1108/s1571-038620210000028017.

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Versal, Nataliia, Mariia Balytska i Vasyl Erastov. "ASSET PRICE BUBBLES AND WASTED TIME: THE CASE OF JAPAN AND UKRAINE". W Economic development strategies: micro, macro and mesoeconomic levels. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-191-6-6.

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Asset price bubbles are a unique combination of economic and psychological factors. They occur in different countries with different cultural and economic developments. The study of this issue remains relevant because even increased regulation does not solve the problem of asset price bubbles. In this brief review of two bubbles, it was shown that, using the examples of Japan and Ukraine, it is possible to identify both general and specific factors and characteristics of such price bubbles. It is necessary to distinguish the stages of price bubbles formation, because each stage has its own specifics. At the stage of the bubble formation, common factors for both countries were the lack of regulation and the absence of financial stress over a long period; specific factors for Japan were financial liberalization and the absence of cases of bankruptcy of financial institutions over a long period; for Ukraine were characterized by the following factors, namely lack of financial regulation, lack of experience with financial bubbles, economic recovery after a long period of uncertainty, growth of household incomes and formation of over-positive expectations, increase in bank lending to households combined with its absence in the past. During the bubble inflation phase, the common factors were lack of disclosure, positive expectations, aggressive banking, lower lending standards, and rising profits specific factors for Japan are reducing the balance of payments surplus, providing incentives for the yen appreciation, easing monetary policy, changes in fiscal policy, the need to coordinate U.S., Japanese and European policies to maintain global economic stability, taxation and regulatory specifics, easing monetary policy; For Ukraine, such factors were the growth of the real estate market, the inflow of foreign investment, and access to international capital markets. At the peak of the bubble, the common factors were euphoria, virtually unlimited access to financial resources, and a boom in asset prices. At the stage of the bursting of the bubble, the common characteristics were a sharp fall in prices, a sharp fall in demand, the collapse of the securities market, the use of monetary policy instruments; specific to Japan –«The Lost Decade», particular to Ukraine –the end of real estate mortgage lending, the disappearance of the emerging market for mortgage-backed securities. In turn, understanding the factors and characteristics of asset price bubbles at each stage allows for better policy decisions.

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Streszczenia konferencji na temat "International Banking Disclosures"

DIMITROVA-DOBREVA, DESISLAVA, i SLAVENA STOYANOVA. "DISCLOSURE OF THE RISKS TAKEN BY THE BANKS ON THE EXAMPLE OF COMMERCIAL BANK D AD". W INTERNATIONAL SCIENTIFIC CONFERENCE MATHTECH 2022. Konstantin Preslavsky University Press, 2022. http://dx.doi.org/10.46687/lmfl9871.

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The nature of banking involves managing multiple risks. The overall framework of the bank's methods, organizational structure and processes is defined in the risk and risk management policy strategy, developed in accordance with local regulatory requirements, the BNB's risk management guidelines and the European Banking Authority. The pandemic and high levels of uncertainty over the macroeconomic outlook are the dominant forces that have identified risks to supervised institutions over the past two years. Disclosure of risks taken by banks aims to raise awareness of customers, counterparties and investors about the risks taken, as well as to present methods for their assessment and management.

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Astuti, Sri, Zuhrohtun Zuhrohtun i Kunti Sunaryo. "Characteristics of Sustainability Report Disclosure in Indonesia". W Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.49.

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Indarti, Maria Goreti Kentris, Taswan Taswan, Batara Daniel Bagana i Afifatul Janah. "Corporate Governance Mechanism on Intellectual Capital Disclosure and Firm Value". W The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.210311.080.

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Anagnostopoulos, Dr Yiannis, i Dr Rosemary Skordoulis. "Risk Disclosure Policies: A cross-sectional analysis of the Greek Banking Industry". W Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-079.

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Yang, Sun-Lei, Zi-Xuan Zhou, Bi-Xiao Sun i Xiong-Fei Liu. "The Empirical Study on Risk Information Disclosure of Banking Industry and Business Performance". W 2016 International Conference on Management Science and Management Innovation. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/msmi-16.2016.71.

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Al-Jalahma, Abdulla, Hessa Al-Fadhel, Mesfer Al-Muhanadi i Najeeba Al-Zaimoor. "Environmental, Social, and Governance (ESG) disclosure and firm performance: Evidence from GCC Banking sector". W 2020 International Conference on Decision Aid Sciences and Application (DASA). IEEE, 2020. http://dx.doi.org/10.1109/dasa51403.2020.9317210.

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Uluma, Ihyaul, Oky Amarullah i Eny Suprapti. "The Indonesian Islamic banking: interrelation between intellectual capital performance, intellectual capital disclosure, and financial performance". W Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.13-2-2019.2286487.

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Elamir, Elsayed A. H., i Gehan A. Mousa. "Measuring Tone Disclosure as a Complementary Approach: The Case of the Banking Sector at Bahrain Bourse". W 2019 8th International Conference on Modeling Simulation and Applied Optimization (ICMSAO). IEEE, 2019. http://dx.doi.org/10.1109/icmsao.2019.8880439.

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Agustami, Silviana, i Yunis Listiani. "The Influence of Good Corporate Governance and Profitability into the Disclosure of Sustainability Report in Banking". W Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icebef-18.2019.21.

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Mardika, Isnan, Ermalina Ermalina i Junarti Junarti. "The Effect of Intellectual Capital and Disclosure on the Value and Performance of Islamic Banking in Indonesia". W Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.10-8-2022.2320859.

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