...-scale cyber risks by comparing annual reports of major banks of high-risk geopolitical countries of the Western alliance; annual reports of major banks of low-risk geopolitical countries of South American countries; and cases of countries that experienced major financial cyberattacks, to identify...

...Federica Castro; Laura Leonori; Saverio Giorgio Purpose This paper aims at analysing how regulatory changes, introduced post-Basel III, have shaped the role of Compliance Function ( CF ) in “financial institutions”, where “banks” are the cynosure of the research. Design/methodology/approach...

...Siddharth Patel; Rajesh Desai; Krunal Soni Purpose This study aims to investigate the factors influencing Indian banks’ choice of green loan disclosure practices. The study analyzes the effect of financial and governance variables to understand the sustainable reporting (through green lending...

...Elizabeth Cooper Purpose This study aims to analyze the risk profile of banks whose managers sit on Federal Reserve district bank boards in 2023. In particular, to analyze the impact tha Federal Reserve bank directors have on their own banks. Design/methodology/approach Use a matched sample...

...Václav Brož Purpose This paper aims to analyze stock market reactions to announcements of regulatory and law enforcement penalties imposed on banks operating in the USA. Design/methodology/approach This paper examines abnormal stock market returns around penalty announcements for banks...

...Suman Das; Ambika Prasad Pati Purpose This study aims to investigate whether various types of risks faced by the publicly listed commercial banks of India and Bangladesh are driven by market power and provides comparative insights from both economies. Design/methodology/approach By using...

...George Kladakis; Sotirios K. Bellos; Alexandros Skouralis Purpose This paper aims to examine the relationship between societal trust and bank asset opacity using an international sample of banks. Design/methodology/approach The authors use an international data set of banks and panel...

...Anju Goswami Purpose Comparing conventional data envelopment analysis (DEA) model with contemporary Seiford and Zhu model, this study aims to evaluate the technical efficiency (TE) of Indian banks from 1998/99 to 2016/17 in the presence of non-performing loans (NPLs). Design/methodology...

...Juhi Gupta; Smita Kashiramka Purpose Systemic risk has been a cause of concern for the bank regulatory authorities worldwide since the global financial crisis. This study aims to identify systemically important banks (SIBs) in India by using SRISK to measure the expected capital shortfall of banks...

...Salvatore Polizzi; Enzo Scannella Purpose This paper aims to examine the market risk disclosure practices of large Italian banks. The contribution provides insights on the way banks should provide information about market risk. The problem related to the asymmetric information between banks from...

...Maria J. Nieto Purpose This paper aims to quantify the (syndicated) loan exposure to elevated environmental risk sectors of the banking system in the USA, EU, China, Japan and Switzerland at US$1.6tn and to highlight its importance, which ranges from 3.8 (USA) to 0.5 per cent (China) in terms...

...Saibal Ghosh; Goutam Chatterjee Purpose The purpose of this study is to examine the issue of bank capital structure which has been widely debated in recent times, especially in view of the envisaged implementation of the revised Basel capital standards. An issue that has not been adequately...

...Paul Cox; Diandra Soobiah Purpose This paper aims to report new research into how small groups of people – officers, directors and managers – are guiding the governance, design and delivery of conduct and culture programmes at UK listed banks. Design/methodology/approach The research spanned...

...Thao Ngoc Nguyen; Chris Stewart; Roman Matousek Purpose This paper aims to examine the market structure of Vietnam’s banking sector during 1999-2009, which is after the introduction of the two-tier banking system, using the non-structural (Panzar–Rosse) model. Design/methodology/approach...

...Dirk Schoenmaker Purpose Large global banks were at the heart of the global financial crisis. In response to the crisis, the Financial Stability Board published an integrated set of policy measures, such as capital surcharges, to address the systemic and moral hazard risks associated with global...

...Mika Veli-Pekka Viljanen Purpose – The purpose of this paper is to aid understanding of the changes in Basel Committee on Banking Supervision (BCBS) regulatory strategies after the global financial crisis. Design/methodology/approach – The author uses the credit valuation adjustment (CVA...

...Thomas L. Hogan; Neil R. Meredith; Xuhao (Harry) Pan Purpose – The purpose of this study is to replicate Avery and Berger’s (1991) analysis using data from 2001 through 2011. Although risk-based capital (RBC) regulation is a key component of US banking regulation, empirical evidence...

...Alison Lui Purpose This paper compares the performance of the big four UK banks and four Australian banks between 2004‐2009. The banks are chosen according to the total assets as listed in The Banker magazine 2009. The purpose is to analyse why UK banks were more vulnerable...

...Thao Ngoc Nguyen; Chris Stewart Purpose The purpose of this paper is to examine the degree of concentration and efficiency in the Vietnamese banking system using the structural model. Design/methodology/approach The authors apply the concentration ratio (CR), Herfindahl‐Hirschman Index (HHI...

...Wei Ping He Purpose The purpose of this paper is to provide an overview of China's contemporary banking regulatory system, with particular focus on regulatory control of foreign banks trading in China. The paper addresses three aspects of Chinese banking regulation: what does China regulate; why...