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Keywords: Bank risk
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Journal Articles
The mediating effect of bank risk on the relationship between diversification strategies and discretionary loan loss provisions
Available to Purchase
Journal of Financial Reporting and Accounting (2026) 24 (2): 1015–1045.
Published: 11 April 2024
.... The results also support the idea that a risk-mediating effect contributes to explaining this relationship among banks. Specifically, bank diversification strategies positively affect LLP-based earnings management by increasing bank risk. This result is relevant for conventional banks. However, only a direct...
Journal Articles
The impact of corporate social responsibility on stock price volatility of the US banks: a moderating role of tax
Available to Purchase
Journal of Financial Reporting and Accounting (2021) 19 (1): 77–91.
Published: 12 August 2020
... Emerald Publishing Limited Licensed re-use rights only CSR CSP ESG Stock price volatility Bank risk Tax The banking sector is considered one of the main areas that contribute to the economy. It plays a dynamic role in the development of economic and social growth of countries...
Journal Articles
Impact of banking regulation on risk and efficiency in Islamic banking
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Journal of Financial Reporting and Accounting (2013) 11 (1): 29–50.
Published: 28 June 2013
... regulation Bank performance Bank risk Islam Banks Banking In recent years, the banking system around the globe has been the subject of intense criticism and scrutiny. In part, many believe that the lack of regulations and supervisory structures have brought the world to the brink of financial...
