a r t i c l e i n f o Keywords: Loan loss provisions Gains Securitization and loan sales SFAS No. 140 Earnings benchmarks This study investigates earnings management through managing specific accruals vs. structuring transactions in the banking industry. This paper explores the circumstances under which banks manipulate loan loss provisions vs. circumstances that lead banks to structure loan sa...

An asset network systemic risk (ANWSER) model is presented to investigate the impact of how shadow banks are intermingled in a financial system on the severity of financial contagion. Particularly, the focus of this study is the impact of the following three representative topologies of an interbank loan network between shadow banks and regulated banks. (1) Random mixing network: shadow banks a...

 This paper investigates the financial stability, measured by z-score technique in Islamic banking system of 20 countries from 2000 to 2010. We compare the stability of Islamic banks to the commercial banks, before and after the financial crisis. The empirical results from panel estimation show that: a) the large Islamic banks are more stable than the large commercial banks and furthermo...

Citation: Jones ME, Apfelbach R, Banks PB, Cameron EZ, Dickman CR, Frank A, McLean S, McGregor IS, Müller-Schwarze D, Parsons MH, Sparrow E and Blumstein DT (2016) A Nose for Death: Integrating Trophic and Informational Networks for Conservation and Management. Front. Ecol. Evol. 4:124. doi: 10.3389/fevo.2016.00124 A Nose for Death: Integrating Trophic and Informational Networks for Conservatio...

Harald Hentschke, Claudia Benkwitz, Matthew I. Banks, Mark G. Perkins, Gregg E. Homanics, and Robert A. Pearce Department of Anesthesiology, University of Wisconsin, Madison, Wisconsin; Section of Experimental Anesthesiology, Department of Anesthesiology, Eberhard-Karls-University, Tuebingen, Germany; and Departments of Anesthesiology and Pharmacology, University of Pittsburgh School of Medicin...

T he cyclical banks have different behavior than other banks. The structure of the balance sheet in cyclical banks is different from anti-cyclical banks. The cyclical banks have a relationship between leverage growth and asset growth while the other banks have no relationship between asset growth and leverage growth in the banking system. This relationship depends on the structure of...

Corporate governance (CG) is an important effort to ensure accountability and responsibility and is a set of principles, which should be incorporated into every part of the organization. This study focused on the state of Corporate Governance (CG) in two categories of the banking industries: Conventional Banks and Islamic Banks. As Conventional Banks and Islamic Banks differ a great deal in the...

Filter Banks Tanja Karp(1) and Alfred Mertins(2) (1)Lehrstuhl f ur Elektrotechnik, Universit at Mannheim B6/26, D-68131 Mannheim, Germany, [email protected] (2) University of Kiel, Telecommunications Institute Kaiserstr. 2, D-24143 Kiel, Germany, [email protected] r esum e Cet article presente des implantations optimis ees de ltres prototypes de bancs de ltres modul es a reconst...

The Nigerian banking system had operated perfectly on the manual banking system where the banking activity is done in a single banking hall with much manual recording system and many paper works. However, there was the issue of poor transparency of the whole process, poor dissemination of financial information and unreliable financial information by the banks. These call for a change and hence ...

every organization requires employees who can readily accept changes to carry out their day to day business transactions and to accommodate with those changes emerging from the environment. the purpose of this paper is to investigate the impact of readiness for change on organizational change among the employees of the commercial banks. data were collected from 350 employees serving in the priv...