Artykuły w czasopismach: „International Banking Disclosures”

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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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Natania, Euodia Shienny, i Arthik Davianti. "An Accounting Perspective of Tax Amnesty in Indonesia". Journal of Accounting Auditing and Business 1, nr 1 (3.01.2018): 1. http://dx.doi.org/10.24198/jaab.v1i1.15645.

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In 2016, the Indonesian government has issued a new tax program, which is tax amnesty. The application of tax amnesty was driven by of the global economic downturn, due to the decreasing trading activity, followed by the increasing prices of the export-import activity. In addition, the tax ratio in Indonesia is considered to be too low compared to other neighboring countries. However, as anticipated, the implementation of tax amnesty requires global information disclosures, particularly repatriation fund from overseas investments. For example, in addition to banks in Indonesia, Singapore is one of a place to invest. According to The Jakarta Post (2016), more than a half of Singapore’s economy is supported by Indonesian business people with an estimation of US$200 billion in private banking assets and 40 percent of the island’s total private banking assets. Such investments are to be disclosed in tax amnesty program. This particular disclosure as in Automatic Exchange of Information (AEoI) will start in 2018 and also the revision of banking regulation to disclose data for taxation. AEoI is already agreed in Group of Twenty’s (G-20) meeting last February in China (Merah Putih Bisnis, 2016). After arrived in this situation, taxpayers cannot conceal their asset anymore from the tax authority. The disclosures will include financial proxy war such as assets protection scheme and international planning that will inflict country financial loss (Aliandu, 2016). The Indonesian government also considered tax amnesty as a way out to solve its economic problems. Therefore, the underlying perception for that consideration is that tax amnesty is expected to gain more funds from tax based on disclosing the repatriation fund from overseas investments.

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Albuquerque, Daniela, Ana Isabel Morais i Inês Pinto. "The role of banking supervision in credit risk disclosures and loan loss provisions". Review of Business Management 22, nr 4 (1.10.2020): 932–48. http://dx.doi.org/10.7819/rbgn.v22i4.4078.

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Saidi, Fethi. "Determinants of Basel III Risk Disclosures: The Case of Gulf Cooperation Council Public Banks". Asian Journal of Business and Accounting 15, nr 1 (30.06.2022): 103–47. http://dx.doi.org/10.22452/ajba.vol15no1.4.

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Manuscript Type: Research paper Research aims: The purpose of this paper is to investigate and examine the determinants of risk disclosure practices under Basel 3, Pillar 3 (revised 2016 version) requirements of the top 50 listed banks in the Gulf Countries region (GCC). The study covers the period 2016-2019. Design/Methodology/Approach: The present study is based on a content analysis approach to allow the measurement of risk disclosures. Six risk disclosure categories were identified as the major sections regarding this particular type of reporting. The analysis covers both quantitative and qualitative data that had been hand collected from the annuals reports and Pillar 3 risk disclosures reports. From a regulatory perspective, the study refers to the most relevant international accounting standards, namely, Basel III Agreement Pillar 3 (2016 revised version), and IFRS 7. Research findings: It is expected that the GCC major banks, even though they must comply with the same risk disclosure regulation, will demonstrate specific disparities in their risk reporting. The results of the study suggest that Basel III risk reporting is significantly determined by size, leverage, cross listing, and government ownership. Theoretical contributions/Originality: The present study contributes to the literature by documenting the level of compliance of the top GCC banks with the recent BCBS risk disclosure requirements, and by providing empirical evidence regarding the quality of the released risk disclosures and its potential determinants. Another major contribution of the paper is the development of a self-constructed disclosure index that reflects the most recent Basel III disclosure regulations (Pillar 3, 2016 version). Practical implications: The findings of this study could be appreciated from different angles. From a regulatory perspective, this study might be insightful to GCC baking regulators in term of developing appropriate policies that will bring the banks to responsibly and professionally adopt an acceptable level of risk disclosure. At the global level, the findings could be insightful to the IASB concerning the degree of compliance of the banks in the region with IFRSs related to risk reporting. Thus, it can help the IASB consider institutional differences among countries when revising its pronouncements. Research limitations/Implications: The findings of the present study would be understood in light of some limitations. First, in the present study, we considered only the top 50 GCC listed banks, which could impede the generalisation of the results from the content analysis and the regression on the rest of the banks in the region. Second, we were interested in this research about the implementation of the new 2016 market discipline Pillar 3 disclosures requirement. Expanding the time frame of the study could reveal additional insights into risk disclosure practices. Keywords: Corporate Risk Disclosures Basel Committee on Banking Supervision (BCBS), Basel III, Pillar 3, Market Discipline, IFRS 7, Gulf Cooperation Council (GCC) JEL Classification: G21,G28,G32,G34,G38

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Lodhia, Sumit, i Nicole Angela Mitchell. "Corporate social responsibility disclosures and reputation risk management post the banking royal commission: a study of the big four banks". Qualitative Research in Accounting & Management 19, nr 2 (11.01.2022): 162–85. http://dx.doi.org/10.1108/qram-07-2020-0120.

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Purpose This study aims to explore the use of corporate social responsibility (CSR) disclosures by the “Big Four” Australian banks post the banking royal commission (BRC) to manage their reputational risk. Design/methodology/approach This paper uses a case study approach through a thematic analysis of the Big Four banks’ annual and sustainability reports and uses reputation risk management (RRM) as a conceptual lens to explore the image restoration strategies used by these banks. Findings The study finds that a corrective action strategy was disclosed extensively by all four banks whereby each bank outlined the actions that they were undertaking to correct the deficiencies identified by the BRC. However, the impact of these proposed actions was tampered by the fact that each bank sought to use strategies to reduce the offensiveness of their misdemeanours. It is argued that while disclosure on corrective actions and compensation is useful, an emphasis on reducing offensiveness of actions impacts the effectiveness of banks’ responses and their acceptance of full responsibility for their actions. Research limitations/implications This paper applies the RRM perspective to a recent reputation damaging event, thereby expanding the literature on image restoration strategies used by companies during major incidents. Practical implications This study provides useful insights in relation to the approaches used to manage the reputational risk arising from the BRC. It provides insights into the credibility of information disclosed post an incident and has potential implications for the assurance of such information. Social implications Given the critical importance of the banking industry to modern society, misconduct in this sector needs a closer examination, requiring a greater need for responsibility from its key players. Originality/value This study extends the applicability of the RRM perspective to a social incident and highlights that it is reputation, rather than legitimacy, that is critical when organisations in an industry face extensive public scrutiny. A thematic analysis approach adds value to the methods used for analysing CSR disclosures.

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Efrianti, Desi, i Yanto . "Pengaruh Implementasi Asi International Financial Reporting Standard dalam Rangka Indeks Gray Leverage terhadap Pengungkapan Laporan Keuangan". Jurnal Ilmiah Akuntansi Kesatuan 5, nr 2 (27.07.2018): 164–69. http://dx.doi.org/10.37641/jiakes.v5i2.87.

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Disclosure of financial statements is a mean of delivering information by the company’s internal to stakeholders outside of the company. On this globalization era, IASC (International Accounting Standard Committee) tries to create a custom standard for all in order to financial statement can be understood by all users in different countries, and so the IFRS (International Financial Reporting Standard) is published. It certainly brings a big impact on accounting study in Indonesia. One of those is about convergence of IFRS into PSAK as base of financial reporting as one form of disclosure to stakeholders outside of the company. This study was conducted to obtain empirical evidence about the effect of the implementation IFRS on the disclosure of financial statements as measured by leverage in this case the Gray index. The populations in this study are all listed banks in Indonesia Stock Exchange for the period of 2009-2014. Sample was 30 banking firms selected using purposive sampling method with predetermined criteria. Independent variable is in the form of leverage Gray index. Analysis used in this study is a descriptive analysis and simple linear regression analysis with SPSS as tool for calculation. The result showed the implementation of IFRS in the leverage Gray index has no effect on financial disclosure. Conclusions of the research are implementation of IFRS itself has effect on the financial disclosure but Gray index leverage has no significant effect under the IFRS standards. Result from t-test value is -0.122 and smaller than t-table value of 2.048. Thus, the variable of Gray index leverage is not recommended to be used to measure the width of financial reports disclosures under the standards of IFRS. There are still many aspects to be studied to determine the effect of accounting standards using other representations of company characteristics.

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Menassa, Elie, i Nancy Dagher. "Determinants of corporate social responsibility disclosures of UAE national banks: a multi-perspective approach". Social Responsibility Journal 16, nr 5 (3.06.2019): 631–54. http://dx.doi.org/10.1108/srj-09-2017-0191.

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PurposeThis paper aims to examine the determinants and extent of corporate social disclosure (CSD) by UAE national banks and to investigate the changes in CSD before, during and after the latest financial crisis.Design/methodology/approachDeductive in nature, this paper uses content analysis of annual reports of 16 UAE banks over a period of six years (2006-2011) to test eight hypotheses related to size, financial performance and other variables as potential explanatory variables of the CSD extent over different periods.FindingsThe findings show that human resources and community disclosures exhibited the highest extent of CSD over the six years. Moreover, the size and financial performance variables appear to be significant explanatory factors for the extent of CSD. The findings also indicate a strong variation in disclosure between banks with international presence and those with no such presence, while there is no significant disclosure variation between Islamic and conventional banks or during the different periods under investigation (pre, during and post recent financial crisis).Research limitations/implicationsStudies allowing a greater understanding of how banks with extensive governmental ownership define and disclose CSR in this particular region of the world are scarce and exploratory in nature. Consequently, the structure of national UAE banks provides a unique opportunity to understand the CSR mechanisms and disclosure of similar institutions in the world (particularly in the Arab world). This presents an interesting direction for further research.Practical implicationsThese findings could assist UAE bankers and policymakers in integrating CSD in their corporate strategies and help the local and international business communities in understanding the characteristics of CSD in the UAE.Originality/valueComprehensive in scope, this paper provides a complete assessment of the potential explanatory proxies of CSD by UAE local banks before, during and after the recent global financial crisis. Comparable studies of the UAE banking sector have mainly focused on particular bank types (i.e. Islamic or conventional) and did not consider the effect of the recent adverse financial climate.

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Aam Aminah, Sekar Mayangsari,. "PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT (STUDI PADA PERUSAHAAN-PERUSAHAAN SEKTOR JASA DI BEI)". Media Riset Akuntansi, Auditing & Informasi 13, nr 1 (1.04.2013): 111–37. http://dx.doi.org/10.25105/mraai.v13i1.2779.

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In their investment decision making process, investors need companies information to make any decision regarding their investment. Mostly, they only have the financial information. The using of the non financial information regarding social aspect which is popularly known as Corporate Social Responsibility (CSR) also can be used as additional information for the investment decision making.The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies' annual reports on the Earning Response Coefficient (ERC). Analytical tool for the study is regression analysis OLS cross sectional with Ridge Regression model. The sample of the study consist of 38 annual reports 2008 and 2009 of the companies in telecomunication, banking and financial services and transportation business listed at the Jakarta Stock Exchange (BEI).The result of the study by using ridge regression showed that there is no effect between CSR disclosures on ERC eventhough the study has already using BETA, PBV and Leverage variables. CSR disclosures didn't have any effect on ERC. Investors still have no confidence on any social information provided annualy by the companies for their investment decision making. Also CSR disclosures in services business still be assumed as less important compared to the disclosures in mining or manufactures business.Based on the result of the study, for the further study we suggest as follows: (1) the addition of sectors besides services business, adding more samples, and the extension of exposure period. (2) Adding additional variables that can influence the ERC. (3) Giving more weight on the disclosure detail level and its measurement must be follow any international development on CSR (such as Global Reporting Initiatives) that should be suited with Indonesia' condition.

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Ahmed, Habib, Faruq Arif Tajul Ariffin, Yusuf Karbhari i Zurina Shafii. "Diverse accounting standards on disclosures of Islamic financial transactions". Accounting, Auditing & Accountability Journal 32, nr 3 (18.03.2019): 866–96. http://dx.doi.org/10.1108/aaaj-10-2015-2266.

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Purpose Since International Financial Reporting Standards (IFRS) are not primarily meant for the accounting needs of Islamic banks, the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) was established to develop specific accounting standards for Shari’ah compliance. The purpose of this paper is to assess the de jure harmonisation between the disclosure requirements of the IFRS-based Malaysian Accounting Standards (MAS) and those of the AAOIFI. Design/methodology/approach Using Malaysia as a case study, the paper examines the extent of the de jure congruence between the IFRS-based MAS and AAOIFI’s Financial Accounting Standard No 1 (FAS1), which is considered to be one of the key disclosure standards for Islamic banks. We employ leximetrics and content analysis to analyse these accounting standards and the additional guidelines introduced by the Malaysian Accounting Standards Board (MASB) and the Central Bank of Malaysia (Bank Negara Malaysia, BNM) to identify the gaps between different tiers of MAS and FAS1. Findings The study finds that de jure congruence between the IFRS-based MAS and AAOIFI standards has improved through the introduction of additional accounting guidelines by both the MASB and the banking regulator, BNM. However, some gaps remain between the two standards. These gaps may be difficult to completely eliminate due to differences in the fundamental principles underlying the development of both standards. Originality/value While some studies have explored the de facto congruence between AAOIFI accounting standards and others, this paper is the first, to the best of the authors’ knowledge, to examine the de jure congruence between those standards with the IFRS-based MAS.

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Tahat, Yasean A., Theresa Dunne, Suzanne Fifield i David M. Power. "The impact of IFRS 7 on the significance of financial instruments disclosure". Accounting Research Journal 29, nr 3 (5.09.2016): 241–73. http://dx.doi.org/10.1108/arj-08-2013-0055.

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Purpose The main aim of this paper is to investigate Financial Instruments (FIs) disclosures provided by Jordanian listed companies under International Financial Reporting Standard No. 7 (IFRS 7) as compared to those supplied under International Accounting Standards (IAS) 30/32. Design/methodology/approach A sample of 82 Jordanian listed companies is used in this monograph. A disclosure index checklist was constructed to measure FI information provided by the sample companies. Findings The study finds that a larger number of Jordanian listed companies provided a greater level of FI-related information after IFRS 7 was implemented. Specifically, the sample firms provided 47 per cent of the disclosure index items after implementing IFRS 7 as compared to 30 per cent under IAS 30/32. In addition, the industrial analysis of FI disclosure revealed that the highest level of disclosure was provided by firms in the banking sector over the two periods; these companies disclosed 44 per cent of FI-related items pre-IFRS 7 and 69 per cent of items post-IFRS 7. Moreover, the industrial analysis of FI disclosure pre-and post-implementation of IFRS 7 revealed specific aspects of usefulness. In particular, some components of FI disclosure (Balance Sheet and Fair Value) showed no significant differences within and across sectors post the implementation of IFRS 7, suggesting that the new standard may have enhanced the comparability of such information. Research limitations/implications The results provide timely findings to Jordanian authorities who may be trying to evaluate the current reforms adopted; stringent enforcement mechanisms are needed to ensure full compliance with accounting standards. However, the present investigation was conducted on a single nation (Jordan); the circumstances in Jordan gave rise to the importance of the current study. A cross-country comparative analysis is needed in order to examine the application of IFRS 7 in a developing country context. Practical implications The results of the current study have a number of implications for policymakers. First, they provide a great deal of insight for the International Accounting Standards Board about the relevance of its standards to countries outside the Western context. In addition, the findings provide valuable insights for policymakers in Jordan who are concerned about the implications of mandatory disclosures. Originality/value The analysis of FI disclosure in developing countries in general, and in Jordan in particular has been overlooked by the extant literature and therefore this study is the first of its kind to examine this research issue for a sample of Jordanian firms.

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Upadhyay-Dhungel, Kshitiz, i Amar Dhungel. "Corporate Social Responsibility Reporting Practices in the Banking Sector of Nepal". Banking Journal 3, nr 1 (27.01.2013): 61–78. http://dx.doi.org/10.3126/bj.v3i1.7511.

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Financial institutions not only influence the profit/loss of its shareholders but also drive the economy of the whole nation. So it should be concerned about its social obligation and responsibilities. Social responsibility refers to the obligation of a firm, beyond the required by law of economics, to pursue long-term goals that are good for society. The idea that firms, corporations, and other organizations have social responsibilities leads to the development of the concept labelled as “Corporate Social Responsibility (CSR)” and has evoked widespread interests and concerns both in business and among academicians. Banking sector is under massive pressure from its shareholders, investors, media, as well as its customers to carry out business in a socially responsible and ethical manner. This descriptive study attempts to analyse CSR reporting practices in banking sector of Nepal. For the purpose, ten commercial banks and 4 development banks were selected randomly and their website was scanned to collect data developing a Report Sheet. The total CSR reports were outlined and categorized into different groups. Later on quantitative analysis was also performed and presented using suitable statistical techniques. This study found that CSR is not mandatory in Nepal and all the banks that have made the disclosure of social responsibility have done it in voluntary basis. Among the disclosed information education, training and welfare of underprivileged; arts/heritage and culture protection; contribution to associations, clubs and other organizations; contributions to healthcare and environment; etc were the most commonly reported CSR activities. Child and women developments, religious activity, games and sports activities, blood donations were also among the thrust area for CSR reporting. The disclosures were mostly qualitative with exception of donation and sponsorship amounts. The analysis also shows that most of the Nepalese banks, especially public sector banks, do not mentyion CSR explicitly on their websites. This study strongly recommends the development of uniform standards and framework for reporting of CSR activities, which could be applied to compare it at national levels with other banks and/or industries as well as for the international comparisons. Bank can play a leading role to establish the CSR concepts in Nepalese business and corporations. It is expected that this paper will stimulate more studies in this direction. More such studies should be conducted, especially on developing countries like Nepal, where CSR is at an infant stage of development. In addition to tracing the trend of social disclosure, impacts of social and economic developments on CSR practices, there is also a need to develop a framework for CSR reporting. DOI: http://dx.doi.org/10.3126/bj.v3i1.7511 Banking Journal Vol.3(2) 2013 pp.61-78

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Hossain, Sk Alamgir, i K. M. Anwarul Islam. "Impact of Basel II & III Implementation to Mitigate Bank Risk: A Study on Al-Arafah Islami Bank Limited". Indian Journal of Finance and Banking 1, nr 2 (23.11.2017): 42–51. http://dx.doi.org/10.46281/ijfb.v1i2.88.

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This study has examined the implementation process, effects, outcomes, of Basel II & reforms of Basel III within the Al-Arafah Islami Bank Limited. The purpose of Basel II is to create regulation about how many capital banks need to put away to guard against the financial and operational risk. Basel III newly introduced accord provides stricter approach toward managing risk with capital in order to strengthen capital & liquidity structure of international banking system. The purpose & aim of this study is to analyze capital adequacy framework whether it is complied with the regulatory supervisions under the prescription of Bangladesh bank as well as its capability to absorb shocks arising from financial and economic stress. Published disclosures & financial statements of last five years are used to collect data. OLS regression model is used to find out the relationship between profitability and capital adequacy requirement in terms of relevant influencing variables (e.g. asset turnover, size of the firm, capital adequacy ratios).capital adequacy ratio of this bank is higher than minimum standard level. The average capital adequacy ratio (CAR) is about 13.78%. The result of regression analysis is statistically significant and there is a positive relationship between capital and return on asset (ROA).If the capital adequacy requirement is increased the return on asset (ROA) will be increased. Islamic Banking sector has some uniqueness compared to the conventional Banking sector. Products are linked with real economic activities that are why financial crisis of 2008 did not create any extreme pressure on this sector.

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Mnif Sellami, Yosra, i Marwa Tahari. "Factors influencing compliance level with AAOIFI financial accounting standards by Islamic banks". Journal of Applied Accounting Research 18, nr 1 (13.02.2017): 137–59. http://dx.doi.org/10.1108/jaar-01-2015-0005.

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Purpose The purpose of this paper is to investigate the compliance level of Islamic banks with disclosure accounting standards in some Middle East and North African countries, and most importantly to analyse the factors associated with compliance. Design/methodology/approach This study uses a self-constructed checklist of 203 items to measure the compliance of 38 Islamic banks with disclosure accounting standards during the 2011-2013 period. A multivariate regression analysis is used to determine significant factors influencing the extent of this compliance. Findings The results show a wide variation in compliance levels among the disclosure accounting standards and reveal that compliance is positively related to the listing status, the existence of an audit committee, the bank’s age and the country of domicile. Research limitations/implications This study analyses the compliance level with only disclosure accounting standards. It remains to future research to examine compliance with all Accounting and Auditing Organization for Islamic Financial Institutions’ Financial Accounting Standards (AAOIFI FAS). Moreover, the explanatory power of the model remains modest. This connotes the existence of omitted variables that could be explored in future research. Practical implications The research contributes to the international financial accounting literature about the banking industry. The results are relevant for researchers, accounting professionals, stakeholders, standard-setters and regulatory bodies that are concerned with Islamic banks’ disclosures. Originality/value Although AAOIFI was established since 1991, very few empirical studies about compliance with the FAS have been undertaken. To the authors’ knowledge, there are no studies that investigated the determinants of compliance level with AAOIFI FAS. Then, this study concentrates on disclosure accounting standards (FAS 1 and FAS 5) with a high risk of non-compliance.

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Komarnicka, Anna, i Michał Komarnicki. "Challenges in the EU Banking Sector as Exemplified by Poland in View of Legislative Changes Related to Climate Crisis Prevention". Energies 15, nr 3 (18.01.2022): 699. http://dx.doi.org/10.3390/en15030699.

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The activity and initiatives undertaken by financial institutions to protect the environment are now the goal of the evolution of the entire financial market. However, it is important not to ignore the legal issues and their implications, which to a large extent now permeate many financial decisions and affect the practices and behaviours of banks. The main objective of this paper was to identify the current condition of and ongoing developments in European Union legal regulations concerning Environmental, Social, Governance (ESG) and sustainable finance. An important aspect of this study was also to analyse the tools, legal instruments, standards and guidelines of the European Commission and the European Banking Authority (EBA) and those proposed by the international business environment in the area of non-financial reporting ESG disclosures in the EU banking sector as exemplified by Poland. In addition, this paper analyses the status of implementation of ESG-related requirements set by the EU legal framework by banks, banking associations and associations of cooperative banks operating in Poland. To achieve the objectives of this study, and to answer the research questions posed, an analysis of primary and secondary sources was carried out in conjunction with a review of the (national and foreign) literature on the subject. Two non-reactive research methodologies were used in the design of this study: the doctrinal legal method and desk research. The results of the analysis indicate that EU regulations are at the drafting stage and those adopted so far require a number of amendments. Banker associations have voiced extensive criticism of the regulations, which are viewed by banks as inadequate, unclear and inconsistent. Both EU and Polish banker associations primarily point to a high degree of generality in the solutions and legal frameworks adopted. The legal acts enacted to date do not correspond to the needs of the market. The analysis of the positions of the banking associations also revealed that the EU legislation still has gaps preventing a harmonised approach to the comprehensive and consistent integration of ESG factors by banks in their strategy and operations.

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Guttentag, Jack, i Richard Herring. "Disclosure policy and international banking". Journal of Banking & Finance 10, nr 1 (marzec 1986): 75–97. http://dx.doi.org/10.1016/0378-4266(86)90021-x.

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Brahim, Nouha Ben, i Mounira Ben Arab. "Social disclosure: compliance of Islamic banks to governance standards No. 7 of AAOIFI (2010)". Journal of Islamic Accounting and Business Research 11, nr 7 (14.02.2020): 1427–52. http://dx.doi.org/10.1108/jiabr-12-2018-0199.

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Purpose This paper aims to investigate the compliance of Islamic banks (IBs) with the AAOIFI standard No. 7, in Middle East and North Africa area during the period 2010-2014. The authors seek to identify, among the 15 countries and 72 banks, those which conform more to this standard. The level of compliance is expected to be more stringent in countries where AAOIFI standards are made mandatory. Design/methodology/approach The paper uses the unweighted disclosure method which measures the corporate social report disclosure (CSRD) score of a bank as additive. Each country and bank are assessed according to two obligatory and voluntary CSRDs. Findings The empirical results indicate that even though the global disclosure index has been improved over the observation period, it has remained relatively low. The results also allowed us to see that the global, mandatory and voluntary societal disclosures vary according to the country and banks. Further, it has been seen that banks allow more attention to the mandatory disclosure recommendations of AAOIFI Governance Standard No. 7, in comparison with the voluntary CSRD. Research limitations/implications One limitation of this study is that the sample is restricted to only the Islamic banking sector. Future research could include other Islamic financial institutions (IFIs) such as insurance companies. Second, the study could be extended to other countries to better control the religious system and cultural effects. Because in our modern era, traditional laws in the Muslim world have been widely replaced by statutes inspired by European models, the authors suggest then to apply a new classification that separates, for instance, countries that rely on an Islamic model from those with a western model, and national banks from those allied with western banks. Finally, the paper’s data collection relies solely on annual reports and does not include publications from bank sites. Future research could consider all these limitations. Another possible avenue could examine the determinants of such disclosure level. Practical implications Almost no study has been limited to the text of the AOIFFI. This detail is important for some countries where the AAOIFI standards are mandatory. Social implications The findings may be of interest to shareholders and all those who deal with IBs that have religious expectations. Originality/value Despite the fact that most studies investigated compliance of IB Sharia law, almost no study has been limited to the text of the AOIFFI. This detail is important for some countries where the AAOIFI standards are mandatory. The findings may be of interest to shareholders and all those who deal with IBs that have religious expectations.

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Martin-Sardesai, Ann, i James Guthrie. "Social report innovation: evidence from a major Italian bank 2007-2012". Meditari Accountancy Research 28, nr 1 (30.08.2019): 72–88. http://dx.doi.org/10.1108/medar-10-2018-0383.

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Purpose The purpose of this paper is twofold. First, it traces the development of social and environmental disclosure (SED) by identifying and reporting what national and international guidelines aligned to the voluntary disclosures of a major Italian case study organisation, a Bank. It will address the gap in relation to empirical SED studies in banking industries by reviewing in detail the case study Bank’s social report, for the period 2007 to 2012, thus giving insights into the phases of the SED journey. Second, the paper assesses how the social reports have changed over time and identifies the reasons for the change in form and content of disclosure over the period. As a rapidly developing accounting regulatory arena, studies of SED have the potential to examine many aspects of the development of accounting regulation. Design/methodology/approach The paper develops a theoretically informed analysis to track the history of social reports using the Idea Journey framework. The paper undertakes a content analysis of the Bank’s social reports to gain an understanding how and why the changes in social reports occurred during the period. Data sources for the study included historical data from academic literature, policy documents alongside the 2006 version of the Global Reporting Initiative (GRI) and the 2008 GRI Financial Services Sector Supplements. Findings The findings reveal that the Bank’s social report was aligned to a variety of national and international institution’s directives and guidelines. It identifies the various elements that were at play in the preparation of the social report. The paper provides useful insights for academics, regulators and reporting organisations and highlights the need for a better understanding of social reporting practices, an antecedent to integrated reporting and the European directive and now regulation for non-financial information. Research limitations/implications This study provides a foundation for future research into the practices of Italian companies who produce integrated report and social and environmental reporting generally in light of the introduction of legislation mandating non-financial reporting. Originality/value The paper helps inform improvements in research, policy and practice by providing rich information in the stages in the development of social report, which has received limited attention in the extant literature. It also builds on innovation literature showing how the idea journey framework can be used to shape accounting research.

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Quoc Thinh, Tran, i Tran Ngoc Anh Thu. "Influence of financial indicators on earnings management behavior: evidence from Vietnamese commercial banks". Banks and Bank Systems 15, nr 2 (22.06.2020): 167–76. http://dx.doi.org/10.21511/bbs.15(2).2020.15.

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The quality of financial disclosures is of great importance than ever, as Vietnam’s international economic integration has been accelerating recently. This issue is currently particularly worrying for the banking sector in Vietnam, as banks play a vital role in economic development. However, there is a growing concern that managers tend to manipulate financial information using earnings management techniques to meet analyst expectations and to enhance the firm value in the short term. Such behavior can lead to inappropriateness in the decision-making process of financial statement users, as well as impair firm value in the long term. Therefore, this study examines the impact of factors related to financial indicators on earnings management of Vietnamese commercial banks to give more insight into the issue. The data of this study was collected from a sample of 30 Vietnamese commercial banks during a 5-year period from 2015 to 2019. By using the Ordinary Least Square (OLS) regression method through Eviews 10.0, the findings revealed that financial leverage and loan loss provision have a positive and significant impact on earnings management. Also, bank size and profitability were negatively associated with earnings management. Based on these findings, in the context of Vietnam, the study proposed policy suggestions to improve the quality of accounting information and to assist users of financial statements in recognizing and restricting earnings management in commercial banks.

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Hopt, Klaus J. "Internal Investigations, Whistleblowing and External Monitoring". European Company and Financial Law Review 18, nr 6 (1.12.2021): 863–98. http://dx.doi.org/10.1515/ecfr-2021-0036.

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Internal investigations, whistleblowing and external monitoring are three information and enforcement channels that belong to corporate compliance. They are a task of the management and/or the board of directors. The board is legally bound to see that the compliance obligations are met, but it has broad entrepreneurial discretion (business judgment) in terms of deciding how this should be done. These standards have established themselves in large companies in a typical sequence of a stages and steps: (1) Indication of an incident: plausibility assessment, preparation, possible ad hoc measures, investigation; (2) Legal assessment of the interim result based on the facts at hand, data analysis and interviews; (3) Result and reporting: measures, tracking, follow-up and identification of lessons learned. In the case of listed companies, the establishment of a whistleblower organization is considered to be a part of good corporate governance and may now also legally be part of the organizational compliance obligation that is already required for them. The EU Whistleblower Directive of 7 October 2019 only concerns disclosures about violations of European legal provisions, it is not yet sure whether the Member States will introduce a whistleblower system for national legal provisions too. In the case of external monitoring, a distinction must be made between monitors that are used by the supervisory authority itself, usually through an administrative act, for example in accordance with banking law, and those installed by the company itself, albeit often in an international context and under pressure from a foreign supervisory authority. There is broad and detailed body of comparative legal experiences from the USA, the United Kingdom and Switzerland on internal investigations, whistleblowing and external monitoring, which can also be relevant in other countries for legislation, case law and scholarship. Empirical studies on all three information and enforcement channels are available, but they seem to be scarce. Conversely there are now many important findings and experience from national and international corporate law practice that are particularly relevant for external monitoring, which is still less well known in many countries. These findings not only offer suggestions but in some cases already represent good corporate governance standards. In parts and over the long term they can form legal obligations for the corporate board.

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Page, Kristin M., Brigid Betz-Stablein, Adam M. Mendizabal, Stephen Wease, Tracy Gentry, Kevin Shoulars, Andrew E. Balber i Joanne Kurtzberg. "What Clinical Characteristics of Mothers and Babies Favorably Influence Cord Blood Potency? Defining Parameters That Can Guide Public Cord Blood Collection". Blood 118, nr 21 (18.11.2011): 484. http://dx.doi.org/10.1182/blood.v118.21.484.484.

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Abstract Abstract 484 Background: Cord blood (CB) is a rich source of hematopoietic stem cells and provides access to transplantation for many patients who otherwise would not have a suitably matched donor. Numerous international public CB banks are actively accruing units to the public inventory. While public banking is an activity that benefits many patients by increasing access to hematopoietic stem cell transplantation, it is financially challenging to maintain operations of a public bank which must front all costs of inventory building and overall operations. It is well recognized that total nucleated cell (TNC) content as well as numbers of CD34+ and colony forming unit (CFU) cells define a superior cord blood unit (CBU). In the US, criteria defining a higher quality CBU have been established through the C.W. Bill Young Cell Transplantation Program's National Cord Blood Inventory. Applying current criteria, only ∼40% of collected CBUs meet criteria for banking. To improve the yield of “bankable” CBUs and allow for better focus of resources, we hypothesized that certain maternal/donor characteristics may be predictive of TNC (also, CD34+ or CFU) and, therefore, be more likely to meet banking criteria. Methods: Between 9/07–7/09, CBUs donated to the Carolinas Cord Blood Bank (n=5282) and meeting criteria for public banking (n=5268) or identified for directed donation (n=14) were analyzed. Standard criteria for donor eligibility were followed, including gestational age >34 weeks, uncomplicated pregnancy and delivery, singleton birth, and maternal age ≥18 years. Technical characteristics were obtained as part of routine banking procedures (including post-processing TNC, CD34+ and CFU) and were correlated with clinical features of the mother and baby including maternal age, delivery type, baby gender, birth weight (BW), gestational age, race/ethnicity and collected CB volume. Univariate and multivariate logistic regression models were created dichotomizing for TNC, CD34+ and CFU content. Univariate and adjusted odds ratios are provided. Results: In this study cohort, the infant donors had a median gestational age and BW of 39.0 weeks (range, 34–42 weeks) and 3580g (range, 1800–5724g), respectively. Both genders were evenly represented although there were more Caucasian infants (58.9%) followed by African American (20.2%) and Hispanic (12.9%). Slightly more infants were born via vaginal delivery (59.8%) to mothers with a median age of 29 years (range, 18–53 years). The median TNC count was 11.7×108 (range, 2.9–55.5), CD34+ cells were 3.36×106 (range, 0.017–98.2) and CFU content was 34.0×105 (range, 0.6–193.3). In univariate analysis, maternal/donor characteristics that were associated with high TNC (defined as a TNC of >10×108) included Caucasian race [OR 1.29 (95%CI 1.14–1.46) p<0.0001], Caesarian delivery [OR 1.23 (95%CI 1.09–1.39) p<0.0001], higher gestational age [OR 1.16 (95%CI 1.10–1.22) p<0.0001] and BW>3500g [OR 1.86 (1.64–2.09) p<0.0001]. Conversely, African American race was a negative predictor of high TNC [OR 0.76 (95%CI 0.66–0.88) p=0.0002] while gender and Hispanic race were not significant. In multivariate modeling of TNC including maternal/donor characteristics, BW [>3500g; OR 1.75(95%CI 1.54–1.98) p<0.0001] was the best predictor of a high TNC followed by Caucasian race [OR 1.20(95%CI 1.06–1.36) p=0.004] and Caesarian delivery [OR 1.20 (95%CI 1.05–1.36) p=0.006). We also examined clinical variables predictive of a high CD34+ content (defined as >3×106). In univariate analysis, male gender [OR 1.31 (95%CI 1.19–1.49) p<0.0001], BW>4000g [OR 1.93 (95%CI 1.66–2.25) p<0.0001], older gestational age [(OR 1.19 (95% CI 1.14–1.25) p<0.0001] and Caucasian race [OR 1.18 (95%CI 1.06–1.32) p=0.003] were predictive of high CD34+ content. Interestingly, neither maternal nor donor characteristics were associated with high CFU growth in univariate or multivariate analysis. Conclusions: Maternal/donor characteristics are predictive of TNC and CD34+ in collected CBUs. However, no clinical characteristic predicted graft CFU content, the primary determinant of CBU potency. These associations could be used to prioritize donations, optimizing resource utilization and financial modeling. Of note, African American race was associated with lower TNC indicating that increased numbers of African American CBUs will need to be collected to achieve a robust inventory of higher quality units. Disclosures: No relevant conflicts of interest to declare.

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Pandy, Bharti, i Priya Rao. "HR Knowledge Disclosure by Leading Banks: Cases from KSA". 12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 12, nr 1 (8.10.2021): 10. http://dx.doi.org/10.35609/gcbssproceeding.2021.12(10).

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The backbone of any economy relies on the performance of its banking industry. Besides financial capital, human resources (HR) capital plays a significant role in the sustainability of this industry. For the existence and effectiveness, the financial sector makes extensive use of human capital (Kamath, 2007). Like financial reports, human capital reporting indicates the health of any organisation. The stakeholders, around the globe, recently started showing keen interest in monitoring the effectiveness of HR. The Kingdom of Saudi Arabia (KSA), holding 27% of the GCC total banking assets (FitzHerbert, 2020), is no exception to disclosing HRrelated information in the annual reports of its banks. The banking regulatory system of KSA is almost at par with the international standards laid down concerning banking supervision. KSA's banking industry is unique as it is considered to be the leader of the Islamic world where all banks must adhere to the Sharia banking law (Kamali, 2000). The regulatory authority of the KSA banking industry, the Saudi Arabian Monetary Agency (SAMA), annually reported its HR information related to training and development, employee fairness, incentives, diversity and inclusion of female employees and people with determination. By setting an example, SAMA encourages commercial banks to follow good practices to disclose HR information in their annual reports. Though not enforced by the regulatory authority, the KSA banks recently started to disclose HR information in their annual reports. Keywords: Human resources, disclosure, HR information, Saudi Banks

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Villanueva, Christian, John Pando, Patricia Saenz, Hugo Rios, Maria Márquez, Ines Honda, Isabel Aranda i in. "Impact On Mother-Baby Parameters in Total Nuclear and CD34+ Cell Count in Umbilical Cord Blood Banking." Blood 114, nr 22 (20.11.2009): 3221. http://dx.doi.org/10.1182/blood.v114.22.3221.3221.

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Abstract Abstract 3221 Poster Board III-158 Introduction Umbilical cord blood (UCB) has become an easily, available and viable source of hematopoeitic stem cells for transplant. The main limitation factor for its wide use is cell dose. Previous studies have showed that certain physiological parameters pertaining to either the baby or the mother impact in the UCB cell yields. Objectives The aim of our study was to compare five physiological parameters pertaining to the mother or baby (mother`s age [MA], gestational age at delivery [GA], baby`s gender [G], baby`s birth weight [BW] and type of delivery [TD]) with total nuclear cells (TNC) and CD34 + cells recovery. We also evaluated the impact of time from collection to processing (TCP) on CD45+ cells viability. Methods UCB product collection was performed after the baby's delivery, while the placenta was still in uterus, either from vaginal or cesarean deliveries. Collection bags that were used contained 35 mL of CFDA-1 (CFD with Adenina) as anticoagulant. Cord blood units (CBU) were processed in our institution under local and international regulations regarding cord blood banking. Usual techniques with HES 6% for red cell depletion and 4°C centrifugation for plasma depletion were used. Twenty-five ml, EVA, two-compartment cord blood cells freezing bags (Pall Medical) were used for a final CBU volume of 20.5 ml combined with Dextran 40/40 and DMSO for cryopreservation. A sample was removed for flow cytometric analysis (BD FACSCan) and to determine the TNC (Cell-dyn 1200). Cultures pre and post CBU handling were done. Freezing took place in a controlled-rate freezer according to standard protocol before storage in liquid nytrogen. Results From May 2004 to Jun 2009, a total of 4,262 continous UCB collections were performed in our institution throught the Peruvian Republic. Seventy-eight percent of the CBU were collected by cesarean; median TCP was 30 hours 58 minutes. The mean CBU volume and TNC count were 81.8 ml and 8.63 × 108 respectively. The colected volume was greater in cesarean than vaginal delivery (85.3 ml vs 78.9, F=30.82, p<0.001). TNC counts collected were directly correlated with GA: in preterm delivery (<37sem) was 7.13×108, in term delivery (>=37sem) was 9.93×108. TNC counts were directly correlated with BW (F=325, p<0.001) while the MA had inverse correlation (F=8.05, p=0.005); regarding TD there was a significant mayor TNC count in the vaginal vs. cesarean group (10.49×108 vs. 9.22×108, F=48.207, p<0.001); while it was a trend for major TNC count in females vs. males babies (9.82×108 vs. 9.13×108, p=0.059). CD34+ cells count was directly correlated with BW (F=70.1, p<0.001). The strongest correlation was with GA (in preterm: 61.99 CD34+/ul and in term delivery: 84.67 CD34+/ul, F=27.62 p=<0.001); moreover, there was association between CD34+ cells count with TD (vaginal: 87.88 CD34+/ul vs cesarean: 80.26 CD34+/ul, F=5.327 p=0.02). There was not association either with G (females: 79.97 CD34+/ul vs males: 83.48 CD34+/ul, F=1.668 p=0.197) neither MA (F=1.82, p=0.177). There was a significant difference between CD34+ viability cells among CBU with less than 48 hours or more of TCP (99.6% vs. 99.4%, p=0.019); this difference was stronger when the CD45+ viability was evaluated (93.35% vs. 90.14%, p<0,001). Conclusions TNC and CD34+ UCB cells are influenced by many variables related to the mother and the baby. It looks like on time female babies with good weight, born to a younger mother and from a vaginal delivery reach highest TNC count. CD34+ cells count was directly correlated with BW and CD34+ viability is mainly influenced by the time from collection to processing Disclosures No relevant conflicts of interest to declare.

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McLachlan, Campbell. "The Jurisdictional Limits of Disclosure Orders in Transnational Fraud Litigation". International and Comparative Law Quarterly 47, nr 1 (styczeń 1998): 3–49. http://dx.doi.org/10.1017/s0020589300061558.

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A modern approach to private international law must deal adequately with three overall concerns. First, it must provide functional responses to the modern international context of trade and commerce in which cross-border problems arise. Second, it must provide effective and fair remedies in civil disputes when those disputes spill over national borders. Third, it must resolve the otherwise irreconcilable conflicts between national legal systems—not as an end in itself or solely as a means of finding comity among nations, but in order to do substantial justice between the private litigants involved. As Dicey had it in the choice of law context, this “does not arise from the desire of the sovereign of England or any other sovereign to show courtesy to other states. It flows from the impossibility of otherwise determining whole classes of cases without gross inconvenience and injustice to litigants, whether natives or foreigners.” It is the burden of this article to examine the way in which the English courts have sought to work out these three general functions in the context of developing rules that govern the ambit of interlocutory orders to disclose and trace the proceeds of fraud internationally. Having identified the problems of abuse presented by the new opportunities of the international banking system, the courts have been quick to innovate in developing new remedies. But just as quickly they have run up against the boundaries of such remedies, both in granting orders themselves and in reacting to foreign orders.

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L., Dr Awatef Globe Mohsen. "The Challenges of Applying the International Financial Reporting Standard (IFRS9) and its Impact on Bank Credit Strategies". Webology 19, nr 1 (20.01.2022): 5153–69. http://dx.doi.org/10.14704/web/v19i1/web19347.

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The application of the International Financial Reporting Standard (IFRS9) represents a major challenge for the banking sector in the areas of granting credit and financing, as the study dealt with a presentation of the standard (IFRS9) and the requirements for classification and measurement of obligations, in addition to focusing on the differences between it and the international standard (IAS39), and the study also focused on challenges facing the application of the standard on the banking sector and its impact on credit strategies through the study of expected credit losses Expected Credit Losses (ECL), as recognizing these losses is one of the problems that lead to financial crises that are reflected in the economy in general (Mahgoub et al., 2017), as the delay in recognizing expected losses from credit and waiting until they actually occur leads to an exacerbation of the crises that the banking sector may be exposed to, and the study reached a set of results, the most important of which are: The banking sector needs to review strategies related to transparency and disclosure of weak credit In a manner that requires the application of accounting methods to prove credit losses in the financial statements by updating the methods of accounting measurement and presentation according to the classification of financial assets. Which were identified by the international standard (IFRS9) in addition to some recommendations made by the study.

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Alvarez-Palomo, Belén, Joaquim Vives, Ricardo P. Casaroli-Marano, Susana G. G. Gomez, Luciano Rodriguez Gómez, Michael Edel i Sergi Querol Giner. "Adapting Cord Blood Collection and Banking Standard Operating Procedures for HLA-Homozygous Induced Pluripotent Stem Cells Production and Banking for Clinical Application". Journal of Clinical Medicine 8, nr 4 (8.04.2019): 476. http://dx.doi.org/10.3390/jcm8040476.

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In this article, we will discuss the main aspects to be considered to define standard operation procedures (SOPs) for the creation of an induced pluripotent stem cell (iPSC) bank using cord blood (CB)—or similar cell type—bank guidelines for clinical aims. To do this, we adapt the pre-existing SOP for CB banking that can be complementary for iPSCs. Some aspects of iPSC manufacturing and the particular nature of these cells call for special attention, such as the potential multiple applications of the cells, proper explanation to the donor for consent of use, the genomic stability and the risk of genetic privacy disclosure. Some aspects of the iPSC SOP are solidly established by CB banking procedures, other procedures have good consensus in the scientific and medical community, while others still need to be further debated and settled. Given the international sharing vocation of iPSC banking, there is an urgent need by scientists, clinicians and regulators internationally to harmonize standards and allow future sample interchange between many iPSC bank initiatives that are springing up worldwide.

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Sari, Yenny Novita, i Noven Suprayogi. "Analisis Determinan Tingkat Pengungkapan Informasi Akuntansi Pada Transaksi Pembiayaan Bank Umum Syariah". Jurnal Ekonomi Syariah Teori dan Terapan 9, nr 4 (31.07.2022): 482–94. http://dx.doi.org/10.20473/vol9iss20224pp482-494.

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ABSTRAK Pembiayaan merupakan sumber pendapatan dan sumber risiko terbesar bagi bank. Sehingga pengungkapan informasi akuntansi mengenai pembiayaan penting bagi pemegang saham untuk mengambil keputusan ekonomi. Tujuan penelitian ini untuk menguji tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah pada Bank Umum Syariah di Indonesia. Selain itu untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Sampel menggunakan 7 Bank Umum Syariah di Indonesia yang beroperasi dalam periode 2016-2020. Indeks rata-rata tidak tertimbang digunakan untuk mengukur tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sesuai standar PSAK dan PAPSI 2013. Model analisis regresi data panel digunakan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Penelitian menemukan bahwa rata-rata tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sebesar 0,616 dan belum ada yang mematuhi standar secara penuh. Ukuran bank dan usia bank berpengaruh negatif signifikan, ukuran dewan komisaris berpengaruh positif signifikan serta keahlian komite audit tidak berpengaruh signifikan terhadap tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah. Temuan ini memberikan implikasi bahwa pemegang saham dapat mempertimbangkan ukuran bank, usia bank, dan ukuran dewan komisaris untuk meningkatkan tingkat pengungkapan informasi akuntansi pembiayaan. Temuan ini dapat dijadikan bahan evaluasi bagi lembaga regulator terkait praktik pengungkapan informasi akuntansi pembiayaan sesuai standar. Kata kunci: Tingkat Pengungkapan Informasi Akuntansi Transaksi Pembiayaan Syariah, Ukuran Bank, Usia Bank, Keahlian Komite Audit, Ukuran Dewan Komisaris. ABSTRACT Financing is the largest source of income and the biggest source of risk for banks. Therefore, disclosure of accounting information regarding financing is important for shareholders to make economic decisions. The purpose of this study was to examine the level of disclosure of accounting information for Islamic financing transactions at Islamic Commercial Banks in Indonesia. In addition, this study analyzes the factors that influence the level of disclosure of that information. The samples used 7 Islamic Commercial Banks in Indonesia operating in the 2016-2020 period. The unweighted average index is used to measure the level of disclosure of accounting information for sharia financing transactions according to the PSAK and PAPSI 2013 standards. The panel data regression analysis model is used to analyze the factors that influence the level of information disclosure. The study found that the average level of disclosure of accounting information for Islamic finance transactions was 0.616 and none of them fully complied with the standards. The size of the bank and the age of the bank had a significant negative effect, the size of the board of commissioners had a significant positive effect and the expertise of the audit committee had no significant effect on the level of disclosure of accounting information on Islamic financing transactions. This finding implies that shareholders can consider bank size, bank age, and board of commissioners size to increase the level of disclosure of financial accounting information. These findings can be used as evaluation material for regulatory agencies regarding the practice of disclosing financial accounting information according to standards. Keywords: Level of Disclosure of Accounting Information on Islamic Financing Transactions, Bank Size, Age of the Bank, Expertise of the Audit Committee, Board of Commissioners Size. DAFTAR PUSTAKA Abad, C., & Bravo, F. (2018). Audit committee accounting expertise and forward-looking disclosures A study of the US companies. Management Research Review, 41(2), 166–185. https://doi.org/10.1108/MRR-02-2017-0046 Akhtaruddin, M. (2005). Corporate mandatory disclosure practices in Bangladesh. International Journal of Accounting, 40(4), 399–422. https://doi.org/10.1016/j.intacc.2005.09.007 Amrin, A. (2018). Karakteristik perusahaan dalam praktik pengungkapan wajib pada laporan keuangan perbankan Syariah di Indonesia. Jurnal Bisnis dan Kewirausahaan, 7(4), 346–359. Bédard, J., & Gendron, Y. (2010). Strengthening the financial reporting system: Can audit committees deliver? International Journal of Auditing, 210, 174–210. https://doi.org/10.1111/j.1099-1123.2009.00413.x CNBC Indonesia. (2019). BNI raih penghargaan BUMN keuangan listed award 2018. Retrieved from https://www.cnbcindonesia.com/news/20191114223351-51-115408/bni-raih-penghargaan-bumn-keuangan-listed-award-2018 Darmadi, S. (2013). Corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks. Humanomics, 29(1), 4–23. https://doi.org/10.1108/08288661311299295 Dharma, C. Y. S., & Nugroho, P. I. (2013). Corporate governance, financial distress, and voluntary disclosure. Proceedings of the International Conference on Managing the Asian Century, 217–224. https://doi.org/10.1007/978-981-4560-61-0 Diono, H., & Prabowo, T. J. W. (2017). Analisis pengaruh mekanisme corporate governance, profitalbilitas, dan ukuran perusahaan terhadap tingkat pengungkapan sustainability report. Diponegoro Journal of Accounting, 6(3), 615–624. El-Halaby, S., & Hussainey, K. (2016). Determinants of compliance with AAOIFI standards by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 9(1), 143-168. https://doi.org/10.1108/IMEFM-06-2015-0074 Falendro, A., Faisal, F., & Ghozali, I. (2018). Characteristics of the board of commissioners, committees and disclosure of company risk. Jurnal Reviu Akuntansi dan Keuangan, 8(2), 115–124. https://doi.org/10.22219/jrak.v8i Ikatan Akuntan Indonesia. (2020). Standar akuntansi keuangan syariah per 1 Januari 2020. Jakarta: Ikatan Akuntan Indonesia. Inchausti, B. G. (1997). The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European Accounting Review, 6(1), 45–68. https://doi.org/10.1080/096381897336863 Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance, 48(3), 831–880. https://doi.org/10.1111/j.1540-6261.1993.tb04022.x Khaddafi, M., Siregar, S., Noch, M. Y., Nurlaila, S. A., Harmain, S. H., Sumartono, P., & Ikhsan, A. (2017). Akuntansi Syariah Meletakkan Nilai-nilai Syariah Islam dalam ilmu Akuntansi. Medan: Madenatera. Kumparan. (2020). BNI Syariah raih penghargaan kepatuhan pelaporan keuangan terbaik dari BI. Retrieved from https://kumparan.com/kumparanbisnis/bni-syariah-raih-penghargaan-kepatuhan-pelaporan-keuangan-terbaik-dari-bi-1ukJaSPcDCE Madi, H. K., Ishak, Z., & Manaf, N. A. A. (2014). The impact of audit committee characteristics on corporate voluntary disclosure. Procedia - Social and Behavioral Sciences, 164, 486–492. https://doi.org/10.1016/j.sbspro.2014.11.106 Mangena, M., & Pike, R. (2005). The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. Accounting and Business Research, 35(4), 327–349. https://doi.org/10.1080/00014788.2005.9729998 Mangena, M., & Tauringana, V. (2007). Corporate compliance with non-mandatory statements of best practice: The case of the ASB statement on interim reports. European Accounting Review, 16(2), 399–427. https://doi.org/10.1080/09638180701391014 Marini, M., & Kusumawati, S. M. (2017). Analisis pengaruh financial leverage, ukuran, jenis auditor, profitabilitas, umur, dan risiko terhadap pengungkapan laporan perusahaan manufaktur periode 2011 – 2014. Jurnal Akuntansi Bisnis, 9(1), 91–114. https://doi.org/10.30813/jab.v9i1.875 Matuszak, L., Różańska, E., & Macuda, M. (2019). The impact of corporate governance characteristics on banks’ corporate social responsibility disclosure: Evidence from Poland. Journal of Accounting in Emerging Economies, 9(1), 75–102. https://doi.org/10.1108/JAEE-04-2017-0040 Nurdin, N. N., Hady, H., & Nalurita, F. (2019). Pengaruh ukuran perusahaan, profitabilitas dan leverage terhadap pengungkapan intellectual capital. Prosiding Seminar Nasional Pakar, 1–7. https://doi.org/10.25105/pakar.v0i0.4301 Nurkhin, A., Wahyudin, A., Mukhibad, H., Fachrurrozie, & Baswara, S. Y. (2019). The determinants of Islamic governance disclosure: The case of Indonesian Islamic banks. Banks and Bank Systems, 14(4), 143–152. http://dx.doi.org/10.21511/bbs.14(4).2019.14 Nuswandari, C. (2009). Pengungkapan pelaporan keuangan dalam perspektif signalling theory. Jurnal Ilmiah Kajian Akuntansi, 1(1), 48-57. Ousama, A. A., & Fatima, A. H. (2010). Voluntary disclosure by Shariah approved companies: an exploratory study. Journal of Financial Reporting and Accounting, 8(1), 35–49. https://doi.org/10.1108/19852511011055943 Pah, V. C. (2020). Analisis faktor-faktor yang mempengaruhi pengungkapan internet financial reporting; relevansi bagi pemegang saham di bursa efek Indonesia. Jurnal Thesis, 1-28. Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta. Rokhlinasari, S. (2016). Teori–teori dalam pengungkapan informasi corporate social responbility perbankan. Al-Amwal: Jurnal Ekonomi dan Perbankan Syari’ah, 7(1), 1–11. http://dx.doi.org/10.24235/amwal.v7i1.217 Sellami, Y. M., & Tahari, M. (2017). Factors influencing compliance level with AAOIFI Financial accounting standards by Islamic banks. Journal of Applied Accounting Research, 18(1), 137–159. https://doi.org/10.1108/JAAR-01-2015-0005 Sembiring, E. R. (2005). Karakteristik perusahaan dan pengungkapan tanggung jawab sosial: Study empiris pada perusahaan yang tercatat di bursa efek Jakarta. SNA VIII Solo, September, 379–395. Subroto, B. (2014). Pengungkapan wajib perusahaan publik: kajian teori dan empiris. Malang: UB Press. Sudarmaji, A. M., & Sularto, L. (2007). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan tipe kepemilikan perusahaan terhadap luas voluntary disclosure laporan keuangan tahunan. Proceeding PESAT (Psikologi, Ekonomi, Sastra, Arsitek & Sipil, 2(1858–2559), A53–A61. https://doi.org/10.1049/ip-f-1.1985.0021 Sunyoto, & Hidayanti, E. (2009). Pentingnya pengungkapan laporan keuangan dalam meminimalisasi asimetri informasi. Jurnal WIGA, 2(2), 19–28. Tabash, M. I. (2019). An empirical investigation on the relation between disclosure and financial performance of Islamic banks in the United Arab Emirates. The Journal of Asian Finance, Economics and Business, 6(4), 27–35. http://dx.doi.org/10.13106/jafeb.2019.vol6.no4.27 Ulum, I. (2009). Intellectual capital: Konsep dan kajian empiris. Yogyakarta: Graha Ilmu. Upperline. (2017). ARA 2016: BNI raih penghargaan tertinggi BUMN keuangan listed - media korporasi Indonesia. Retrieved from https://upperline.id/post/ara-2016-bni-raih-penghargaan-tertinggi-bumn-keuangan-listed Usanti, T. P. (2019). Pengelolaan risiko pembiayaan di bank syariah. ADIL: Jurnal Hukum, 3(2), 408. https://doi.org/10.33476/ajl.v3i2.817 Vanza, S., Wells, P., & Wright, A. (2018). Do asset impairments and the associated disclosures resolve uncertainty about future returns and reduce information asymmetry? Journal of Contemporary Accounting & Economics, 14, 22–40. https://doi.org/10.1016/j.jcae.2018.02.003 Wahyuni, C. E., & Diantimala, Y. (2016). Tingkat pengungkapan wajib perbankan syariah. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 1(1), 273–281. Wahyuni, S. (2018). Islamic social reporting disclosure and determinant factors. Advances in Social Science, Education and Humanities Research, 231, 389–392. Wangsawidjaja Z., A. (2012). Pembiayaan bank syariah. Jakarta: PT Gramedia. Wardani, M. K., & Sari, D. D. (2018). Disclosure of Islamic social reporting in sharia banks: Case of Indonesia and Malaysia. Journal of Finance and Islamic Banking, 1(2), 105–120. https://doi.org/10.22515/jfib.v1i2.1495

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Mohammad, Niaz, Md Joynal Abedin i Asif Rahman. "Sustainability of Banking Sectors in Bangladesh: A Study Based on Emerging Role of Corporate Governance, Corporate Social Responsibility and Intellectual Capital Disclosure". Accounting and Finance Research 6, nr 4 (29.09.2017): 164. http://dx.doi.org/10.5430/afr.v6n4p164.

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Now-a-day’s businesses are highly concerned about the operations and how their activities affect the surroundings. Aiming to create better environment for the future generations, a number of steps has been taken by various local and international associations and bodies. Recently three of the components such as Corporate Governance (CG), Corporate Social Responsibility (CSR) and Intellectual Capital (IC) Disclosure has grab the major attention and maintained with an important manner. CG, CSR and IC disclosure are three of the most talkative prospects which have direct effects towards sustainability. Private Commercial banking sector is one of the most popular and growing segments in Bangladesh. Governed and monitored by the Bangladesh Bank, those banks contribute highly towards national economy. As a result, various components of sustainability are effectively maintained by the banks. This paper shows how CG, CSR and IC disclosure affect the sustainable practice of the private commercial banking sector in Bangladesh. It also relates various components and shows ways to improve the sustainable practice in the banking sectors.

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Purtill, Duncan, Katherine M. Smith, Joann Tonon, Katherine L. Evans, Marissa N. Lubin, Courtney Byam, Doris M. Ponce, Andromachi Scaradavou, Cladd E. Stevens i Juliet N. Barker. "Analysis Of 402 Cord Blood Units To Assess Factors Influencing Infused Viable CD34+ Cell Dose: The Critical Determinant Of Engraftment". Blood 122, nr 21 (15.11.2013): 296. http://dx.doi.org/10.1182/blood.v122.21.296.296.

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Abstract Introduction The selection of CB units with a high engraftment potential is key to the success of single and double-unit CB transplantation (CBT). However, the best predictors of engraftment potential at the time of unit selection and prior to infusion are not established. Methods We analyzed determinants of engraftment in recipients of double-unit CBT at our transplant center (TC) who underwent myeloablative conditioning for hematological malignancies from 10/2005-5/2013. As infused viable CD34+ cell dose was critical to engraftment in this analysis, we then evaluated units thawed at our center for the two determinants of infused viable CD34+ cell dose: post-thaw CD34+ cell recovery and CD34+ cell viability. CD34+ cell recovery was calculated as TC CD34+ cell count/Bank CD34+ cell count. Post-thaw viability was evaluated by flow cytometry using modified ISHAGE gating and 7-AAD exclusion to assess the percentage of viable CD34+ cells (of total present). Results The cumulative incidence of neutrophil engraftment in the 128 myeloablative double-unit CBT recipients was 96% (95%CI: 93-100%). Reported Bank total nucleated cell (TNC) dose, Bank CD34+ cell dose, TC infused TNC dose, TC infused total CD34+ cell dose, TC infused viable CD34+ cell dose, and TC CFU dose were all significantly associated with neutrophil engraftment on univariate analysis. However, only the infused viable CD34+ cell dose was significant on multivariate analysis [HR=1.95 (1.33-2.86), p = 0.001, Figure]. Platelet engraftment was also strongly associated with infused viable CD34 cell dose (data not shown). To evaluate the reliability of CD34+ cell counts and determinants of viability, 402 units (302 domestic and 100 international) from 43 Banks thawed at our TC between 10/2005-5/2013 were then analyzed. For 7 selected Banks accounting for 135 (33%) units, there was strong correlation between Bank and TC CD34+ cell counts (r2 = 0.8, p < 0.001) with a median 92% CD34+ cell recovery at the TC (range 44-189%). However, for the remainder, there was greater variation in CD34+ cell recovery (range 12-1480%, median 107%) with a weaker (but still significant) correlation between CD34+ cell counts (r2 = 0.5, p < 0.001). In 40 (10%) units the recovery was less than 66%. Finally, while the median post-thaw CD34+ cell viability was 92%, it ranged 34-99%, and 33 units (8%) had <75% viable CD34+ cells. Unit characteristics significantly associated with CD34+ cell viability are shown in the Table. Bank location (domestic vs. international), shipping distance (New York vs. Australia), processing method (manual vs. automated or semi-automated) and unit hematocrit did not correlate with viability. In multivariate analysis, Bank FACT accreditation, year of cryopreservation, and cryovolume were associated with viability. Conclusion Infused viable CD34+ cell dose was the critical determinant of neutrophil and platelet engraftment. Although correlation between Bank and TC CD34+ cell counts was excellent for some banks and post-thaw CD34+ cell viability was satisfactory for the majority of units, 17% of units had <66% CD34+ cell recovery and/or <75% CD34+ cell viability post-thaw. The variability in CD34+ cell recovery and viability was not random but linked to known differences in banking practice and at least one independent measure of Bank quality (FACT accreditation). These findings have significant implications to CB banking and transplantation. Although units can be selected based on CD34+ cell dose, TC must be able to react to lower than expected post-thaw CD34+ cell counts and/or low CD34+ cell viability. Thus, methods to measure the infused viable CD34+ cell dose on transplant day (or other rapidly available measures of potency) should be employed to ensure the delivery of a graft with optimal engraftment potential and a back-up strategy in case of a compromised unit. This is even more important in single-unit CBT in which, unlike double-unit CBT, engraftment is solely dependent on a single unit. Disclosures: No relevant conflicts of interest to declare.

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Bidabad, Bijan, i Mahshid Sherafati. "Operational ethical banking in Rastin Banking". International Journal of Law and Management 58, nr 4 (11.07.2016): 416–43. http://dx.doi.org/10.1108/ijlma-07-2015-0037.

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Purpose This paper aims to discuss some of the operational Islamic banking features considered in ethical banking as the aspects of Rastin Banking. Ethical banking is a branch of “ethic economics” and a narrow expression of a number of Islamic banking aspects. Design/methodology/approach These features are often involved in the discussions under the topic of internal control and describe the operational characteristics of ethical banking within the framework of Rastin Banking. Findings This study refers to the principles of Rastin Banking, including operational, financial, economic, ethical, social, legal, international and organizational principles. Additionally, it takes into account some of the internal control systems. Research limitations/implications Converting ethical codes into executable laws and regulations needs sophistication, and the art of codification in this subject can be observed in the present paper. Practical implications As far as the ethical behaviour of the assessor and trustee is concerned, the necessities of honesty, belief, virtuosity, rectitude and compliance with moral values, as well as reward and punishment mechanisms, are operationally examined. Transparency, governance and disclosure of information are the other components. The methods of auditing, accounting, inspection and preservation of Rastin Banking achievements are amongst the other matters of concern. Social implications An assiduous attention to the operational details of each of the above-said discussions revealed that the Islamic banking components are capable of covering the topics and discussions beyond ethical banking. Originality/value This paper fulfils an identified need to solve the practical ethical problem in operational banking.

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Giner, Begoña, Alessandra Allini i Annamaria Zampella. "The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector". Accounting in Europe 17, nr 2 (27.02.2020): 129–57. http://dx.doi.org/10.1080/17449480.2020.1730921.

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Allini, Alessandra, Luca Ferri, Marco Maffei i Annamaria Zampella. "The comparability of IFRS 7 in the European banking sector". Corporate Ownership and Control 14, nr 4 (2017): 8–14. http://dx.doi.org/10.22495/cocv14i4art1.

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The aim of this paper is to investigate the level of comparability of the IFRS 7 Financial Instruments Disclosure in banks’ annual reports across different European countries (Italy, Spain, France, Germany and UK) from 2007 to 2014. The banking sector seems to be particularly concerned with the issue of financial risks, especially during the most recent global financial crisis. In addition, risk disclosure has led to vigorous debates at both the national and international levels among scholars and standard setters. To test the comparability across countries, we use the van der Tas C index. Our results show that there is a medium level of comparability. Despite the accounting boards’ and authorities’ commitment to regulating this information, there are still substantial differences in the practices of risk disclosure, which have negative effects on comparability. Our results show that an increase in the degree of comparability exists during the observed period but we are still far from a condition of full comparability due to the presence of factors other than regulations that may affect accounting practices. These findings could be helpful for the decisions of institutional regulatory bodies and for investors.

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Huong, Nguyen Thi Lien, Dang Thi Minh Nguyet, Nguyen Ngoc Khanh Linh, Nguyen Thi Hien i Dinh Thi Ha. "Determinants of Corporate Social Responsibility Disclosure: the case of baking sector in Vietnam". WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (16.01.2022): 338–48. http://dx.doi.org/10.37394/23207.2022.19.30.

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This study aims to investigate the factors that influence corporate social responsibility disclosure (CSRD) in the banking sector in an emerging country. The quantitative model is estimated for a sample of banks in Vietnam for the period from 2013 to 2019. To explain the determinants of CSRD in banking, regression analysis using panel data was employed while taking bank size, bank age, financial performance, state ownership, and regulation as independent variables, and CSRD as a dependent variable. The results revealed that bank size, bank age, and regulation have positive impacts on CSRD, whereas state ownership has a negative impact, and financial performance was found to be insignificant. This study enriches the knowledge of CSRD, and it contributes empirical evidence of the impact of bank characteristics on CSRD. Particularly, empirical evidence suggests that regulation is an effective instrument for promoting the CSRD of banks in Vietnam. Therefore, the study identified the need for government regulation to increase disclosure because voluntary disclosure does not seem to be sufficient to achieve the desired results.

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Allini, Alessandra, Luca Ferri, Marco Maffei i Annamaria Zampella. "Determinants of financial instruments risk disclosure: An empirical analysis in the banking sector". Corporate Ownership and Control 17, nr 2 (2020): 20–31. http://dx.doi.org/10.22495/cocv17i2art2.

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This study investigates the effects of firm and country factors, considered as determinants of the financial instruments risk disclosure (FIRD) proxied by IFRS 7 in the European banking system. We select 582 banks-year observations based on the largest five European economies (France, Germany, Italy, Spain and the UK) as provided by the International Monetary Fund (IMF). Our analysis covers a period of 8 years (2007-2014) and adopts an OLS model. Results show that both firm (the type of auditor, board size and profitability) and country factors (financing environment, regulatory environment, and organizational status) affect FIRD. Limitations for this paper could relate to country selection, as well as on the breadth of the sample. Nevertheless, these aspects could unveil possible areas of future inquiry. The contribution of the study is twofold. It enriches the literature about firm and country determinants on financial instruments risk disclosure, as combined rather than single-standing variables. Yet, it draws the attention of banks’ management and investors on what the crucial factors to reach an optimal level of FIRD are and gain the confidence of capital markets, reducing information asymmetries. This is the first empirical investigation on the determinants of FIRD, using IFRS 7, in the European banking sector that adopts firm and country factors in a combined effort.

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Al Sabri Halawi, Reeda. "Dirty money in the banking sector". Journal of Money Laundering Control 22, nr 3 (2.07.2019): 527–42. http://dx.doi.org/10.1108/jmlc-11-2018-0067.

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Purpose The purpose of this study is to analyze the Lebanese anti-money laundering (AML) paradigm in light of banking secrecy law. The phenomenon of money laundering that was first associated with the crime of drug trafficking developed a lot since the early 1900s to become a major threat to the world’s economy today. The fight against this ever-growing crime, with multiple sources and origins, has been the centre of attention of the biggest countries in the world. Thus, the need for international AML standards was required, by which countries must abide, to ensure an effective fight against this crime. The issue of banking secrecy regulations was important to study along with the AML framework as the principles of the first totally contradict those of the latter. Design/methodology/approach The scope of this study first entails a qualitative technique. It will start with analysing existing legal provisions on money laundering and studying the AML framework internationally and in accordance with the Lebanese banking system. For that, websites such as GoogleScholar and HeinOnline were used to collect many scholars articles. Additionally, Laws, Regulations and Directives have been examined for the purpose of establishing the legal basis for the fight against money laundering. Moreover, an interview was conducted in 2018 with the Lebanese Financial Prosecutor, which served as data related to the operations of the Special Investigation Commission (SIC) in Lebanon, which is the Lebanese Financial Intelligence Unit. Second, quantitative research has been done. Reports of the Association of Banks in Lebanon, Financial Action Task Force Report and Annual Reports of the SIC of Lebanon have been used to gather information related to the AML/combating the financing of terrorism framework, such as customer due to diligence provisions and know-your-customer requirements and to collect statistics of suspicious reports. Findings The question of “How to balance the confidentiality of the Lebanese banking sector with the interest of the international community in the fight against money laundering?” was interesting to study, as it turned out that the existence of such professional secrecy does not affect the effective implementation of the AML guidelines by banks and other financial institutions. This can only happen when there is a special judicial organ to which banking secrecy is not opposable at any time, and which is the sole organ entrusted with lifting off this professional secrecy and allowing the disclosure of information to the competent authorities. Thus, the Lebanese banking system can ensure total compliance with the AML framework while still adopting banking secrecy regulations. Originality/value The choice of Lebanon was compelling because of the special level of protection its banking secrecy law offers.

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Gervasio, Daniele, i Damiano Montani. "Credit Institutes’ Disclosure and Presentation of Derivatives after the Crisis". International Journal of Business and Management 12, nr 2 (25.01.2017): 123. http://dx.doi.org/10.5539/ijbm.v12n2p123.

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Asked to reconstruct and interpret the causes of the current global crisis, an archaeologist of the fourth millennium could easily find himself sifting through the deluge of publications on the subject of financial instruments known as “derivatives”.The study analyses the disclosure methods adopted for derivative instruments reported in the balance sheets of major banks in central and southern Europe in the period from 2005 to 2012 for the purpose of outlining the types and methods of use in the trading markets amongst retail investors and bank intermediaries.In the light of the analysis conducted, it is possible to observe how the recent financial crisis has not changed the negotiation strategies of the international banking system with regard to derivatives; financial institutions reputed to be amongst the most famous in Europe are, in fact, still intoxicated by these derivative instruments.This paper presents an empirical-analytical approach with a series of keys to understanding the derivative market today in the post-crisis period.

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Noordin, Nazrul Hazizi, i Salina Kassim. "DoesShariahcommittee composition influenceShariahgovernance disclosure?" Journal of Islamic Accounting and Business Research 10, nr 2 (4.03.2019): 158–84. http://dx.doi.org/10.1108/jiabr-04-2016-0047.

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PurposeThe purpose of this paper is to investigate the empirical linkage between the composition ofShariahCommittee and the extent ofShariahgovernance disclosure in 16 licensed Islamic banks in Malaysia.Design/methodology/approachThis paper adopted a multiple regression analysis to test the association between the composition ofShariahCommittee and the extent ofShariahgovernance disclosure. A disclosure index was developed to measure the extent ofShariahgovernance disclosure made by the Islamic banks. Whereas to measure the extent ofShariahgovernance disclosure, this study used content analysis as a method of coding qualitative information in the annual reports.FindingsUsing 2009 data, the study found a significant association between different compositions of theShariahCommittee in the Malaysian Islamic banks and theirShariahgovernance disclosure level before the introduction of theShariahGovernance Framework (SGF). However, because of less variation in the composition ofShariahCommittee after the introduction of SGF 2010, a weak linkage was found between the composition ofShariahCommittee and the extent ofShariahdisclosure of Malaysian Islamic banks in 2013.Research limitations/implicationsFindings of this study offer several implications for further improvements of the Malaysian Islamic banking sector in particular, and other Islamic banks globally. As better composition ofShariahCommittee in terms of its size, academic background and other relevant expertise would result in effective monitoring system leading to better practices ofShariahdisclosure, this finding highlights the relevance and important role of theShariahCommittee in improving voluntaryShariahdisclosure level of the Islamic banks. This finding suggests that ample focus has to be channelled in strengthening the composition ofShariahCommittee in crafting future development of SGF in Malaysia. It is also suggested that Islamic banks need to give priority in providing more education and training in various areas of expertise to theirShariahCommittee members that would result in greater confidence of investors, stakeholders and the society on the information disclosed by the banks.Originality/valueThe novelty of this paper lies in highlighting the importance of different composition ofShariahCommittee in determining the extent of voluntary disclosure made onShariahmatters by the Islamic banks.

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Yim, Sang-Giun. "The Influence of IFRS Adoption on Banks’ Cost of Equity: Evidence from European Banks". Sustainability 12, nr 9 (26.04.2020): 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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Ahmed, Nisar, i Md Joynal Abedin. "The Effects of Corporate Governance, Corporate Social Responsibility, and Intellectual Capital Disclosure on the Sustainability of Banking Sector in Bangladesh". Business and Economic Research 9, nr 4 (15.10.2019): 53. http://dx.doi.org/10.5296/ber.v9i4.15427.

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Sustainability is one of the most cornering issues for the current corporate world. Wide realization has been adapted by the major organizations where everybody endorses to do business in a long run, not just to maximizing the profit. Aiming to create better environment for the future generations, several steps has been taken by various local and international associations and bodies. The focus areas that ensure sustainable practice are intellectual capital disclosure, CSR expenditure, infrastructural asset, research and development expenses, corporate governance structure, green banking policy, financial development, environmental effects and many other factors. Firms are aware of maintaining these factors effectively to sustain in the market. Sustainability is a massive subject and various component are related with this major issue. Recently three of the components such as Corporate Governance, Corporate Social Responsibility and Intellectual Capital Disclosure has grabbed the major attention and maintained with an important manner. Private commercial banking sector is one of the most popular and growing sectors in Bangladesh. Due to high competition, to sustain in the market is difficult for those banks. As a turn out various components of sustainability are effectively maintained by the banks. This paper shows how CG, CSR and ICD affect the sustainable practice of the private commercial banking sector in Bangladesh. It also relates various components and shows ways to improve the sustainable practice in our current situation.

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Kaupelytė, Dalia, Mantas Seilius i Rūta Zinkevičiūtė. "RISK MANAGEMENT DISCLOSURE IN LITHUANIAN COMMERCIAL BANKS FINANCIAL STATEMENTS". Science and Studies of Accounting and Finance: Problems and Perspectives 9, nr 1 (25.11.2014): 44–51. http://dx.doi.org/10.15544/ssaf.2014.05.

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Financial institutions have to follow International regulatory requirements and national regulations for risk management disclosure. International regulations are developed by Basel Committee of Banking Supervision (known as Basel II and Basel III) and International Financial Reporting Standards (IFRS 7) introduced by International Accounting Standards Board. National requirements in Lithuanian are developed by Lithuanian central bank. Financial institutions, banks, are expected to provide timely and transparent information about risk exposures, correspondence to minimum regulatory requirements, risk computation methods etc. Still there are some questions raised how these de facto regulations are implemented in practice. The goal of empirical research was to investigate the extent of risk management disclosure in Lithuanian commercial banks financial statements. Data sample constituted of 7 commercial banks that are legally registered in Lithuania: AB “Swedbank”, AB “SEB”, AB “DNB”, AB “Citadele”, AB “Medicinos Bankas”, AB “Šiaulių bankas”, AB “Finasta”. The period of 2009 – 2013 was analysed. The content analysis as analytical tool was employed. Research criteria were divided into 5 major groups: general policy, capital adequacy, credit risk, market risk, and operational risk. In total 34 criterions were developed. Coding of text was performed by counting words for each criterion. Our evidence supports the conjecture that Lithuanian commercial banks provide more and more risk reporting. Also, we find that the extent of risk management disclosure is greater with the bigger size of reporting bank. Meanwhile, the extent for different risk management disclosure varies significantly: credit risk management is most reported risk. Further investigations on risk management disclosure in commercial banks should be focused on other reports first, such as annual reports or additional reports, which are provided by banks. Second, the sample of research is limited and in order to obtain more accurate results it is necessary to expand it. Moreover, authors did not examine liquidity risk, which could be relevant to the results, especially when Basel III accord is in the implementation stage. Third, counting unit can be changed from words to sentences, because sometimes separate words are meaningless and finally, future researches could be focused not only on extent of disclosed information, but also concentrate on the quality of provided information.

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Deno, Snježana, Thomas Loy i Carsten Homburg. "What Happens If Private Accounting Information Becomes Public? Small Firms’ Access to Bank Debt". Entrepreneurship Theory and Practice 44, nr 6 (24.09.2019): 1091–111. http://dx.doi.org/10.1177/1042258719877129.

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We examine the effect of private accounting information becoming public on small firms’ access to bank debt. Both proprietary cost of disclosure and relationship banking have contributed to German private firms’ traditional non-disclosure of financial statements. We employ a regulatory change, which increased enforcement and established severe fines for firms that do not publicly disclose financial statements, as a quasi-natural experiment. We find that small firms’ access to bank debt has significantly increased after the disclosure shock. With our study based on a novel dataset in a non-voluntary private firm setting, we contribute to the discussion on private and public information in debt contracting.

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Green, Brian, i Thomas G. Calderon. "SEC Accounting And Auditing Enforcement Actions In The Banking Industry". Journal of Applied Business Research (JABR) 15, nr 1 (31.08.2011): 69. http://dx.doi.org/10.19030/jabr.v15i1.5691.

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<span>This paper provides insight into several descriptive issues that help clarify the nature of management fraud in the banking and financial services industry. The SECs Accounting and Auditing Enforcement Releases (AAER) Nos. 1 to 400, published between 1984 and 1992, were surveyed to identify a sample of banks and other related entities that were the subject of SEC enforcement action for fraudulent financial reporting. Those cases are analyzed and results are reported in this study. Detailed cases are also presented to illustrate the nature of financial statement fraud relating to valuation problems in investment accounts, misstatement of loan reserves, and non-disclosure of material financial information. Implications for research, practice, and teaching and presented.</span>

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