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Factors Influencing Corporate Social Responsibility Disclosures In Nepalese Banks, Gopi Bidari, Hadrian G. Djajadikerta
Factors Influencing Corporate Social Responsibility Disclosures In Nepalese Banks, Gopi Bidari, Hadrian G. Djajadikerta
Research outputs 2014 to 2021
Purpose This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures made by Nepalese banks. Design/methodology/approach A content analysis approach of the banks' annual reports is applied using a CSR disclosure index based on the Global Reporting Initiative guidelines. The factors identified in this study – bank size, bank age and bank profitability – are analyzed against the extent of CSR disclosures in the Nepalese banks using multiple regression. Findings The main finding from the content analysis indicates that the extent of CSR disclosures made by Nepalese banks in their annual reports …
A Comprehensive Stability Indicator For Banks, Robert J. Powell, Duc H. Vo
A Comprehensive Stability Indicator For Banks, Robert J. Powell, Duc H. Vo
Research outputs 2014 to 2021
Stability indicators are essential to banks in order to identify instability caused by adverse economic circumstances or increasing risks such as customer defaults. This paper develops a novel comprehensive stability indicator (CSI) that can readily be used by individual banks, or by regulators to benchmark financial health across banks. The CSI incorporates the three key risk factors of Creditworthiness, Conditions and Capital (3Cs), using a traffic light system (green, orange and red) to classify bank risk. The CSI achieves similar outcomes in ranking the risk of 20 US banks to the much more complex US Federal Reserve Dodd–Frank stress tests.