... Earnings management Discretionary loan loss provision Institutional quality G21 G28 M41 C21 Several studies suggest that bank competition plays a key role in reducing earnings management. Boyd and De Nicoló (2005) find that competitive markets improve financial report quality. Jiang...

.... Michelle Theresa Gabor can be contacted at: gabor@uwp.edu 29 07 2024 13 03 2025 09 04 2025 11 04 2025 Credit union Financial inclusion Financial performance Low-income designation Regulation Social finance G21 G28 L31 Credit unions are not-for-profit...

... business structure, expanding credit scale and enhancing risk tolerance. WenZhuo Wang can be contacted at: 2213531117@st.usst.edu.cn 28 10 2024 19 12 2024 19 02 2025 FinTech development Liquidity mismatch Commercial banks G21 G28 In bank operational management...

... to the development of the classification of CF. Cyber fraud Banking sector Early warning signs Machine learning Blockchain technology Managerial response Before-during-after fraud control G21 G28 O33 C45 C53 The current financial landscape is rapidly evolving, and bank managers face...

... 2024 Emerald Publishing Limited Licensed re-use rights only Community bank Small bank Enterprise risk management Risk management Bank failure Bank regulation Bank crisis G21 G28 G32 E58 The United States banking system has long been varied and segmented, driven in part...

... deposits Interest rate risk Deposit franchise E02 E60 F02 F35 G28 r t d = β Dep f t where β ∈ (0, 1), f_t is the federal funds rate (the de facto short rate) and r t d is the rate paid...

... Islamic banks Bank capital G01 G21 G28 P5 Since the 2007–2009 financial crisis, deposit insurance has gained importance, as it provides liquidity during stressful situations (Anginer et al., 2014). This crisis is considered as the most significant in the history of global finance...

...-use rights only Rupjyoti Saha can be contacted at: rupjyoti.1122@rediffmail.com 17 05 2023 21 06 2023 06 09 2023 18 10 2023 18 10 2023 Intellectual capital Technical efficiency DEA Indian banks G21 G28 G30 Since the beginning of the late...

... only Bank deposits Competition COVID-19 pandemic Financial crisis Funding liquidity risk G21 G28 How market structure in the banking sector drives the risk-taking behaviors of individual banks is a well-positioned literature segment that has attracted considerable attention...

... in fostering small and community-focused financial institutions in light of the evolved corporate tax landscape. © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only G21 G28 Taxation plays a pivotal role in shaping the decisions businesses make...

... © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Service tax PPF Consumption Retirement saving Debit cards Household finance Discretionary spending D12 D14 D91 E21 E62 G28 H31 Fiscal policy through tax rate changes...

... Publishing Limited Licensed re-use rights only Gender Diversity Female Bank executive Directors Corporate governance Risk-taking G21 G28 J16 J48 Policies to ensure that there are more women in top management positions are part of a growing global movement to increase gender...

... Licensed re-use rights only Small banks Community banks Bank competition Bank profitability Deposits Market share G21 G28 Pilloff (1999) shows that small banks in rural markets have increased profits when facing large-bank competition and argues that increased profitability...

... and Girardone, 2009 ; Bitar et al., 2018 ; Sarkar et al., 2018). While some studies have focused on resolving the R-C-E associations, there is a dearth of literature that explores long-term, inter-temporal affiliations among the trinitarian. C36 G21 G28 Risk Efficiency Data...

... 10 09 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Bank loan delinquency Consumer credit Lending Student loans Mortgage loans G21 G28 Prior research indicates that consumers pay different types of debt in distinct...

... capital Generalized quantile regression Risk absorption G21 G28 G38 This paper aims to examine the relationship between bank capital and liquidity creation. According to financial intermediation theory, liquidity creation is considered as one of the most important functions of banks...

... these activities. Mutual funds Front-running strategy Illiquid holdings Portfolio disclosure Reporting delays G11 G23 G28 The Investment Company Act of 1940 (with subsequent amendments) requires mutual funds to file their complete portfolio holding schedule with the Security and Exchange...

... public offering Post-IPO performance G21 G32 G28 In the IPO literature, the performance of IPO firms in non-financial industries has been well documented. Some IPO studies focus on the post-issue stock price performance (e.g. Ritter, 1991 ; Loughran and Ritter, 1995), while others address...