... players in the deposit and lending markets. Findings Results show that the lower are the capital adequacy requirements, the higher are the amounts of loans and deposits offered by non-European Economic Area banks and, additionally, the higher the probability of having a foreign bank operating...

...Danilo Drago; Maria Mazzuca; Renata Trinca Colonel Purpose With reference to IAS/IFRS, the purpose of this paper is to examine the value relevance of the two amortised cost/fair value measurement methods applied to loans, and test whether loan fair values are an incremental explanatory factor...

...Minh T.H. Dinh; Andrew W. Mullineux; Peter Muriu Purpose The purpose of this paper is to investigate the effects of macroeconomic factors on secured and unsecured household loans from UK banks. Design/methodology/approach The approach uses Vector auto‐regression models to test the relationship...

... as the proportion of non‐performing loans (NPL) to total loans; while operating efficiency, profitability, asset liquidity, loans to deposits ratio, predictability of depositors' behaviour, size of bank capital, and board skill constitute the exogenous variables. Findings The study reveals that deterioration...

.... Originality/value This is believed to be the first empirical study on bank‐specific factors associated with AA lending under the CRA. Drew Dahl can be contacted at: drew.dahl@usu.edu © Emerald Group Publishing Limited 2010 United States of America Banks Loans Legislation...

..., and the decision to cut dividend is significantly related to the changes in the non‐performing loans, corporate and real estate sectors loans ratio and earnings losses. Research limitations/implications The research findings have implications for the regulators of banks. Originality/value The research...