...Julija Saveljeva; Tatjana Volkova Purpose This paper aims to investigate the relationship between digital trust and various categories of third-party risk within the Baltic banking industry, where the Digital Operational Resilience Act mandates comprehensive oversight of information...

...Alba Gómez-Ortega; Ana Licerán-Gutiérrez; Maria de la Paz Horno-Bueno Purpose The “public interest” of financial institutions was used as an argument to intervene in accounting practices. The Bank of Spain's standard was not compatible with International Accounting Standard (henceforth IAS) 39...

...Niranjan Chipalkatti; Massimo DiPierro; Carl Luft; John Plamondon Purpose In 2009, effective the second-quarter, the financial accounting standards board mandated that all banks need to disclose the fair value of loans in their 10-Q filings in addition to their 10-K filings. This paper aims...

...Saibal Ghosh Purpose While several facets of financial misconduct have been explored, one aspect which has largely bypassed the attention of researchers is the factors affecting such misconduct behavior in banks. To investigate this in detail, this paper aims to use disaggregated data on Indian...

...Thomas Kaspereit; Kerstin Lopatta; Suren Pakhchanyan; Jörg Prokop Purpose The aim of this paper is to study the information content of operational loss events occurring at European financial institutions with respect to the announcing bank’s industry rivals from an equity investor’s perspective...

...Ronald William Eastburn; Alex Sharland Purpose This paper aims to determine why so many banks do not recognize in a timely manner the inherent risks and imbalances with their risk/reward decision trade-offs, to elevate the risk conversation by embracing a more strategic and adaptive behavioral...

...Lukasz Prorokowski Purpose – This paper aims to discuss ideas of factoring in external loss data to the internal loss data sets to obtain a true picture of operational losses for non-bank financial services firms, focusing on a case study of the interdealer brokers business and a specific Basel...

...Moorad Choudry; Elizabeth Cooper; Andrew Kish Purpose – The purpose of this paper is to study bank executive compensation and securitization, two important strategic developments in finance that are central to the debate on the cause of the crisis. Design/methodology/approach – We study...

... equity in order to avoid potential dilution of ownership. Thus, it might be expected an inverse relation between profitability and leverage (Deesomsak et al., 2004). Financial management Banking Palestine Stock exchanges Capital structure Debts Over the past 40 years, much...

... the introduction of a new economic system based on Islamic banks' principle which calls for cancelling interests. This line of thinking might solve speculation problems and put this type of crisis to an end. Findings This financial crisis pushed most developed countries to lower their banking rates...

...Hussein A. Abdou Purpose This paper aims to investigate the efficiency and effectiveness of alternative credit‐scoring models for consumer loans in the banking sector. In particular, the focus is upon the financial risks associated with both the efficiency of alternative models in terms of correct...

...Themis D. Pantos Purpose The paper seeks to examine whether or not wealth effects and changes in the systematic risk associated with the return structure of the Greek commercial chartered banks, investment firms and insurance companies resulted from the passage of the European Union Banking...

...M. Mansoor Khan; M. Ishaq Bhatti Purpose The core objective of this paper is to direct worldwide attention towards the unparalleled development in Islamic banking, its infrastructures and supporting institutions in recent years. This paper articulates the case for Islamic banking in a very...

...Stylianos Z. Xanthopoulos; Christos T. Nakas Purpose The purpose of this article is to introduce Receiver Operating Characteristic (ROC) surfaces and hyper‐surfaces within a banking context as natural generalizations of the ROC curve. Design/methodology/approach Nonparametric ROC analysis...

...Michael R. Powers; Nil Günsel Purpose The purpose of this research is to investigate the effect of a speculative attack on the Turkish Lira in the North Cyprus banking sector during the period 1984‐2002. Design/methodology/approach A mutivariate logit model is the empirical methodology...

...Arzu Tektas; E. Nur Ozkan‐Gunay; Gokhan Gunay Purpose An efficient asset‐liability management requires maximizing banks' profit as well as controlling and lowering various risks. This multi‐objective decision problem aims to reach goals such as maximization of liquidity, revenue, capital adequacy...

...Henri Loubergé; Harris Schlesinger Purpose This paper aims to propose a new method for credit risk allocation among economic agents. Design/methodology/approach The paper considers a pool of bank loans subject to a credit risk and develops a method for decomposing the credit risk...