MARKET INFORMATION AND POTENTIAL INSOLVENCY OF AUSTRALIAN FINANCIAL INSTITUTIONS*

The Practice of Human Capital Reporting Among Australian Financial Institutions

Within the field of intellectual capital), human capital has received significant emphasis. This paper examines the reporting of human capital performance in the Australian banking sector, a context where human capital is important to competitive advantage. Utilising Sveiby’s (1997) Intangible Assets Monitor, a content analysis is performed of annual and special purpose reports. The paper finds...

Information Security Risk in Financial Institutions

The history of technology and banking is examined as it relates to risk and technological determinism. It is proposed that the services that banks offer are determined by technology and that banks must adopt new technologies to be competitive. The adoption of technologies paradoxically forces the adoption of other new technologies to protect the bank from the increased risk of technology. This ...

Genetic information, privacy and insolvency.

Emerging Countries Sovereign Rating Adjustment using Market Information: Impact on Financial Institutions Investment Decisions

Assets, debts and other financial products issued by emerging countries are usually considered more speculative than those issued by developed economies. Therefore, relying on traditional rating agencies to invest in these countries is problematic as the information used to assess the economic and market condition in these economies is quickly outdated. Consequently, both the investment opportu...

Enterprise Risk Management and Performance of Financial Institutions in Iraq: The Mediating Effect of Information Technology Quality

Enterprise risk management represents a process of assessing exposure to risks in an institution. It is a systematic mechanism and a comprehensive tool for predicting events, including unexpected events, and their impacts. This paper is a conceptual study. It aims at designing a model for testing the mediation effect of information technology (IT) quality on the relationship between the enterpr...