The advanced measurement approach for banks
نویسندگان
چکیده
FirstRand decided on the AMA not only because of the capital savings that could be obtained, but also to achieve world-class, sophisticated risk management using state-of-theart technology and techniques. The use of an AMA requires the implementation of various risk management processes, subprojects and measurement components that support good, accurate risk measurement, management and reporting.
منابع مشابه
Modeling the operational risk in Iranian commercial banks: case study of a private bank
The Basel Committee on Banking Supervision from the Bank for International Settlement classifies banking risks into three main categories including credit risk, market risk, and operational risk. The focus of this study is on the operational risk measurement in Iranian banks. Therefore, issues arising when trying to implement operational risk models in Iran are discussed, and ...
متن کاملImproving the Banks Shareholder Long Term Values by Using Data Envelopment Analysis Model
Given the rapid development of the banking sector, it is reasonable to expect that the performance of banks has become the centre of attention among bank managers, stakeholders, policy makers, and regulators. In order to maximizing the share-holders’ satisfactory level, two bank efficiency measurement approaches, i.e. the production approach and the user cost approach, which are financial evalu...
متن کاملApplication of Malmquist Index in Two-Stage DEA for Measurement of Productivity Growth
The purpose of this paper is to develop an output oriented methodology for calculating productivity growth by using Malmquist productivity index (MPI) and two different data envelopment analysis (DEA) views (optimistic and pessimistic) simultaneously, and apply it to five Iranian Commercial Banks over the four time period (2009-2013). Consequently, we have proposed a new approach called the dou...
متن کاملPresenting a framework for detecting fraud risk factors affecting fraud occurrence in banks (Case study: Resalat Banks in Isfahan, Iran)
The present study aimed to investigate fraud risk factors affecting fraud occurrence in the branches of Resalat Bank in Isfahan, Iran, in 2017. The study is an applied research as far as the purpose is concerned, and a descriptive survey study as far as the procedures for data collection are concerned. The population of the study comprised experts in accounting computer information system, expe...
متن کاملFactors Affecting the Creation of Non-Performing Loans in the Iranian banking Industry and estimating the Effects of its measurement based on the implementation of IFRS requirements
How to identify, measure and Write-Off of Non-Performing loans under Iranian accounting standards is significantly different from IFRS. The purpose of this study is to identify the factors affecting the creation and increase of Non-Performing loans (NPLs) in the Iranian banking industry and the effects of measuring it through the implementation of IFRS. In this regard, after conducting a System...
متن کامل