...Bijoy Rakshit; Samaresh Bardhan Purpose The primary purpose of this study is to investigate the effects of bank competition on SMEs' access to finance in selected Indian states. Using 9,281 firm-level observations from World Bank Enterprises Survey (WBES), this study tests the market power...

... (static model) is performed to examine the effect of disclosures on the bank's FID. A TD index is built to assess the level of TD. All three versions of Altman's Zscore are employed to measure a bank's FID (High Zscore is opposite of FID). The data of 34 banks running in India for the timeframe 2015–16...

..., this study examines whether the association between securitization and accounting restatements is more pronounced in the pre-financial crisis period and for banks with less independent or industry-specialized auditors. Design/methodology/approach This study covers a sample of bank holding companies...

...Muhammad Azizul Islam; Martin Reginald Mathews Purpose The aim of this paper is to establish a linkage between negative global media news towards Grameen Bank (GB), the largest microfinance organisation in the developing world, and the extent and type of annual report social performance...

...Anne Abraham; Hemant Deo; Helen Irvine Purpose This paper aims to focus on a number of unexpected disclosures by major Australian banks, to highlight the subjectivity of financial reports and their failure to present an accurate portrayal of the underlying realities, and to propose that corporate...

...Hemant Deo; Helen Irvine Purpose This paper aims to expose the gap between rationalist banking theory and actual practice within the Agricultural Lending Division of the Fiji Development Bank (FDB) by focusing on the inter‐relationship between power and knowledge. Design/methodology/approach...

...Salleh Hassan; Theo Christopher The objective of this study is to undertake a qualitative study to examine the influence of religion, specifically Islam, on corporate governance statement disclosure in the annual reports of three major Malaysian banks, both conventional and Islamic banks. It has...

... banks The result of the study indicates that although the sample size is small and the distribution of data is unknown, GRA can still be successfully used in evaluating bank performance. In addition, this paper compares the GRA results with the financial statement analysis and shows that the same result...