ERN: Commercial Banks (Topic)最新文献_第5页

Demand for Safety, Risky Loans: A Model of Securitization 安全需求、风险贷款:证券化模型

ERN: Commercial Banks (Topic) Pub Date : 2020-01-01 DOI: 10.2139/ssrn.3612804

Anatoli Segura Velez, Alonso Villacorta

引用次数: 22

Concentration in Mortgage Markets: GSE Exposure and Risk-Taking in Uncertain Times 抵押贷款市场的集中:不确定时期的政府支持企业风险敞口和风险承担

ERN: Commercial Banks (Topic) Pub Date : 2020-01-01 DOI: 10.21799/frbp.wp.2020.04

Ronel Elul, Deeksha Gupta, David K. Musto

引用次数: 6

Distant Lending, Specialization, and Access to Credit 远程贷款、专业化和获得信贷

ERN: Commercial Banks (Topic) Pub Date : 2020-01-01 DOI: 10.24149/wp2003

Wenhua Di, Nathaniel Pattison

引用次数: 5

Refinance Incidence and Information Loss in Predicting Prepayment Risk 提前还款风险预测中的再融资发生率与信息损失

ERN: Commercial Banks (Topic) Pub Date : 2019-12-29 DOI: 10.2139/ssrn.3510992

K. Tzioumis

引用次数: 0

The Impact of Merger and Acquisition on Financial Intermediation: Empirical Evidence from Nigerian Banking Industry 并购对金融中介的影响:来自尼日利亚银行业的经验证据

ERN: Commercial Banks (Topic) Pub Date : 2019-12-28 DOI: 10.2139/ssrn.3510430

O. Saibu

{"title":"The Impact of Merger and Acquisition on Financial Intermediation: Empirical Evidence from Nigerian Banking Industry","authors":"O. Saibu","doi":"10.2139/ssrn.3510430","DOIUrl":"https://doi.org/10.2139/ssrn.3510430","url":null,"abstract":"The paper examines the impact of bank consolidation on financial inter-mediation using data from the Nigerian bank industry from 2002 to 2010. Two models were specified and estimated: one for the lending activity and the other for the deposit activities. The model for lending activity has an interest rate on the loan as the dependent variable and deposit rate represents the dependent variable in the deposit model. The results showed that merger and acquisition, which was the main policy instrument for bank consolidation, has a significant effect on both lending and deposit activities of the banks in Nigeria. The result also shows that changes in the degree of average competition in bank markets proxied by the spread between interest rate among the banks is positive and significant in both the loan and deposit markets. This confirms the high level of price competition among the banks. The consolidation exercise had significant positive effects on both financial inter-mediation and especially on deposit mobilization. The study concluded though, the consolidation policy might have had other side effects, it has at least led to higher deposit mobilization, higher competition but however, it has led to higher cost of borrowing and spread between lending and deposit rates.","PeriodicalId":11689,"journal":{"name":"ERN: Commercial Banks (Topic)","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79029981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corporate Social Responsibility Reports of European Banks – An Empirical Analysis of the Disclosure Quality and its Determinants 欧洲银行企业社会责任报告——披露质量及其影响因素的实证分析

ERN: Commercial Banks (Topic) Pub Date : 2019-12-17 DOI: 10.2139/ssrn.3514159

Edgar Loew, Deborah Klein, Adrian Pavicevac

{"title":"Corporate Social Responsibility Reports of European Banks – An Empirical Analysis of the Disclosure Quality and its Determinants","authors":"Edgar Loew, Deborah Klein, Adrian Pavicevac","doi":"10.2139/ssrn.3514159","DOIUrl":"https://doi.org/10.2139/ssrn.3514159","url":null,"abstract":"Banks are crucial enablers of financial and economic development. They have an immense corporate social responsibility (CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth, especially as they operate in a business environment with multiple stakeholder demands and an increasing awareness of CSR. In 2014, an CSR-Directive was established. The ultimate aim of the Directive is to encourage a more sustainable economy by strengthening both the comparability and relevance of non-financial information disclosure across the European Union (EU). The Directive was required to be adopted by banks and other companies for financial year 2017. This study analyses the quality of the CSR information discloses by 76 banks in the European Monetary Union (EM) in the years 2017 and 2018. To assess the quality of the reported information a disclosure index study was conducted. Furthermore, an OLS regression was performed to test seven hypotheses concerning the relationship between the extend of the banks´ CSR reporting and size, profitability, common equity tier 1 (CET1) ratio, number of pages containing CSR information, ownership type, availability of an external audit, and communication channel used. In addition, the banks´ reported commitments to the Sustainable Development Goals (SGDs) are presented, and the disclosed information on the extent to which climate-change related risks are integrated in the banks´ risk management framework for lending activities are addressed.","PeriodicalId":11689,"journal":{"name":"ERN: Commercial Banks (Topic)","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84121816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

Do Banks Really Sell Securities to Smooth Earnings? 银行真的通过出售证券来平稳盈利吗?

ERN: Commercial Banks (Topic) Pub Date : 2019-12-17 DOI: 10.2139/ssrn.3506414

J. Aland, Jeffrey J. Burks

{"title":"Do Banks Really Sell Securities to Smooth Earnings?","authors":"J. Aland, Jeffrey J. Burks","doi":"10.2139/ssrn.3506414","DOIUrl":"https://doi.org/10.2139/ssrn.3506414","url":null,"abstract":"Accounting research has long claimed that banks time sales of available-for-sale securities to smooth earnings. We find that what the prior literature calls smoothing is more accurately characterized as boosting of low earnings. That is, the “smoothing” behavior is asymmetric, occurring at the low end of the earnings distribution, where banks sell at gains to boost low earnings. Furthermore, the intent behind some of this gain-selling at the low end of the earnings distribution appears to be to manage reported earnings from negative to positive, rather than to create a smooth earnings path. We also find that these gain-selling tendencies are of low frequency. At the high end of the earnings distribution, we find little statistically or economically significant earnings smoothing via realization of securities losses or realization of smaller-than-normal securities gains. Previously unavailable data that separates the net realized gain/loss into its gross components reveals that banks generally are reluctant to sell securities at losses, and when they do realize losses they typically offset the losses with realized gains. Overall, results suggest that when accounting standards insulate earnings from unrealized changes in security fair values, the primary form of earnings management that occurs is occasional gain-selling to boost low earnings or beat the zero-earnings benchmark.","PeriodicalId":11689,"journal":{"name":"ERN: Commercial Banks (Topic)","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76839505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Financing the Gig Economy 零工经济融资

ERN: Commercial Banks (Topic) Pub Date : 2019-12-01 DOI: 10.2139/ssrn.3766338

Greg Buchak

引用次数: 12

Deposit Flow Seasonalities and the January Effect in Retail Deposit Rates 存款流动季节性及零售存款利率一月效应

ERN: Commercial Banks (Topic) Pub Date : 2019-11-21 DOI: 10.2139/ssrn.3491403

Vladimir Kotomin, A. Meshcheryakov

引用次数: 0

Learning from Trees: A Mixed Approach to Building Early Warning Systems for Systemic Banking Crises 从树木中学习:建立系统性银行危机预警系统的混合方法

ERN: Commercial Banks (Topic) Pub Date : 2019-10-30 DOI: 10.2139/ssrn.3486928

Carmine Gabriele

{"title":"Learning from Trees: A Mixed Approach to Building Early Warning Systems for Systemic Banking Crises","authors":"Carmine Gabriele","doi":"10.2139/ssrn.3486928","DOIUrl":"https://doi.org/10.2139/ssrn.3486928","url":null,"abstract":"Les crises bancaires peuvent etre extremement couteuses. La detection precoce des vulnerabilites peut aider a prevenir ou a attenuer ces couts. Nous developpons un modele d’alerte precoce des crises bancaires systemiques qui combine la technologie d’arbre de regression avec un algorithme statistique (CRAGGING), dans le but d’ameliorer sa precision et de surmonter les inconvenients des modeles precedemment utilises. Notre modele possede un large eventail de fonctionnalites souhaitables. Il fournit des seuils critiques determines de maniere endogene pour un ensemble d’indicateurs utiles, presentes sous la forme intuitive d’une structure d’arbre de decision. Notre cadre prend en compte les relations conditionnelles entre differents indicateurs lors de la fixation des seuils d’alerte precoce. Cela facilite la production de signaux d’alerte precoce precis par rapport aux signaux d’un modele logit et d’un arbre de regression standard. Notre modele suggere egalement que des agregats de credits eleves, a la fois en termes de volume et par rapport a une tendance a long terme, ainsi qu’une faible perception du risque de marche, sont parmi les indicateurs les plus importants pour predire l’accumulation de vulnerabilites dans le secteur bancaire.","PeriodicalId":11689,"journal":{"name":"ERN: Commercial Banks (Topic)","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76949270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3