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Full-Text Articles in Finance and Financial Management
An Exploration Of Income Characteristics: Analyzing Targets And Acquirers In Banking Mergers And Acquisitions, Stephanie S. Simpson
An Exploration Of Income Characteristics: Analyzing Targets And Acquirers In Banking Mergers And Acquisitions, Stephanie S. Simpson
Honors College Theses
With the large number of bank mergers occurring from 1990 to 2007, it is useful to know why acquirers chose to merge with these targeted entities. This research analyzes the income characteristics of targets and acquirers for this period to determine any indicators that distinguish an acquirer’s income structure from a target’s. To do this, income statement items from these banking entities are examined using factors such as size, serial or nonserial classification, and (for the targets only) public or private status. The research concludes that acquirers and targets indeed attain different income, cost, and efficiency characteristics.
Influence Of National Culture On Accounting Conservatism And Risk-Taking In The Banking Industry, Kanagaretn Kiridaran, Chee Yeow Lim, Gerald J. Lobo
Influence Of National Culture On Accounting Conservatism And Risk-Taking In The Banking Industry, Kanagaretn Kiridaran, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
Using an international sample of banks and country-level indices for individualism and uncertainty avoidance as proxies for national culture, we study how differences in culture across countries affect accounting conservatism and bank risk-taking. Consistent with expectations, our cross-country analysis indicates that individualism is negatively (positively) related to conservatism (risk-taking) and uncertainty avoidance is positively (negatively) related to conservatism (risk-taking). We also find that cultures that encourage higher risk-taking experienced more bank failures and bank troubles during the recent financial crisis.
A Comparison Of Curriculum In Banking And Finance Departments, Hasmet Sarigul
A Comparison Of Curriculum In Banking And Finance Departments, Hasmet Sarigul
Hasmet Sarigul
This descriptive study was conducted to assess banking and finance education curriculum by identifying and comparing the bachelors degree courses being taught at the banking and finance schools. We used a quantitative approach to content analysis. The data of the study have been gathered from the web pages, handbooks and the catalogs of the schools. The study contains all of the bachelors degree banking and finance departments of the universities in Turkey. In the first survey, we identified seven core competency areas for the courses in these schools. In the second survey, six more categories were identified accompanying the competency …
Equity Incentives And Earnings Management: Evidence From The Banking Industry, Qiang Cheng, Terry Warfield, Minlei Ye
Equity Incentives And Earnings Management: Evidence From The Banking Industry, Qiang Cheng, Terry Warfield, Minlei Ye
Research Collection School Of Accountancy
We examine the relationship between equity incentives and earnings management in the banking industry. By focusing on this regulated industry and using industry-specific earnings management proxies, we provide evidence on the impact of regulation on earnings management arising from chief executive officers' equity incentives. We find that bank managers with high equity incentives are more likely to manage earnings, but only when capital ratios are closer to the minimums required by regulators. This finding indicates that, in the banking industry, potential regulatory intervention induces, rather than mitigates, earnings management arising from equity incentives.
Extent Of Disclosure In The Annual Reportsof Jordanian Banks, Philadelphia University
Extent Of Disclosure In The Annual Reportsof Jordanian Banks, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Bank Account Module, Vijaya Krushna Varma Mr
Bank Account Module, Vijaya Krushna Varma Mr
VIJAYA KRUSHNA VARMA Mr
Bank account module is designed and developed by Varma for new banking system. This new bank account module will help banks to know their profits at any time. This module will halt non performing assets