...Sisira Dharmasri Jayasekara; K.L. Wasantha Perera; A. Roshan Ajward Purpose This paper aims to consider whether fair value accounting (FVA) provides value information to improve the performance of licensed commercial banks in Sri Lanka. The value-generating hypothesis proposes that value...

... hierarchical clustering algorithm analyzing their performance according to risk and return dimensions. To confirm BM stickiness, the authors verify the tendency and frequency with which a bank migrates to other BMs after exogenous events. Findings The results show that it is impossible to define a single...

...Tuan Quoc Le; Ha Ngan Duong; Phuong Thanh Nguyen Purpose This paper aims to investigate the decisions of listing for Vietnamese banks and the impact of listing on bank performance. Design/methodology/approach A longitudinal data set of 30 commercial banks in the period of 2006–2018...

...Syed Moudud-Ul-Huq Purpose This paper aims to empirically investigate the impact of bank diversification on performance and risk-taking behavior. The analysis uses an unbalanced panel data set covering the period between 2007 and 2015 for a total of 1,397 banks from ASEAN-5 and BRICS economies...

... to state owned enterprises, which were based on government policies. Table II shows data on loans, assets, deposits, capital and non-performing loans of the Vietnamese banking system (state owned commercial banks and non-state owned commercial banks) from 1999 to 2009. On the whole...

...Houssem Rachdi; Faten Ben Bouheni Purpose – This paper aims to present an analysis of how regulatory and supervisory policies affect risk-performance nexus. Design/methodology/approach – Empirically, on a sample of 60 large European banks over the period 2005-2011, the authors explore...

... of information asymmetry in seasoned equity offers (SEOs). The paper tests for a mitigating effect of regulation on such information asymmetries by examining differences in long‐run operating performance, changes in that performance, and announcement‐period stock returns between unregulated industrial firms...