Banks and Bank Systems最新文献_第2页

The relationship between profitability and cash flow in Jordanian banks 约旦银行盈利能力与现金流之间的关系

Banks and Bank Systems Pub Date : 2023-11-23 DOI: 10.21511/bbs.18(4).2023.17

Mohammad Fawzi Shubita

{"title":"The relationship between profitability and cash flow in Jordanian banks","authors":"Mohammad Fawzi Shubita","doi":"10.21511/bbs.18(4).2023.17","DOIUrl":"https://doi.org/10.21511/bbs.18(4).2023.17","url":null,"abstract":"The relevance of this study lies in the importance of the two variables – profitability and cash flow – for the financial performance of banks, as well as the unique characteristics of the Jordanian banking sector. The purpose of the study is to investigate whether there is a significant relationship between profitability and cash flow in Jordanian banks and to identify potential factors that influence this relationship. The study methods are to employ a quantitative research method, using financial data from Jordanian banks over a period (2008–2019), Granger causality tests are used to describe the link between cash flow and profitability. The study results show a significant link between profitability and cash flow in Jordanian banks. Specifically, the study finds that a one percent increase in cash flow results in a 0.27 percent increase in profitability. The Adj-R2 for the three cash flow models is 11.4%, 17.3%, and 20.4%, respectively. Conversely, the Adj-R2 for the three models’ earnings are 21.4%, 21.5%, and 22.3%, respectively. However, the magnitude of the link seems to be weaker in Jordanian banks compared to banks in other countries. The study concludes that cash flow from operating is an important factor in improving the profitability of Jordanian banks.","PeriodicalId":503353,"journal":{"name":"Banks and Bank Systems","volume":"8 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139244586","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

Determinant of fraudulent behavior in the Indonesian rural bank sector using the fraud hexagon perspective 从欺诈六边形的角度看印度尼西亚农村银行业欺诈行为的决定因素

Banks and Bank Systems Pub Date : 2023-11-22 DOI: 10.21511/bbs.18(4).2023.16

Ni Nyoman Ayu Suryandari, I. Ketut Yadnyana, D. Ariyanto, Ni Made Adi Erawati

{"title":"Determinant of fraudulent behavior in the Indonesian rural bank sector using the fraud hexagon perspective","authors":"Ni Nyoman Ayu Suryandari, I. Ketut Yadnyana, D. Ariyanto, Ni Made Adi Erawati","doi":"10.21511/bbs.18(4).2023.16","DOIUrl":"https://doi.org/10.21511/bbs.18(4).2023.16","url":null,"abstract":"Asia Pacific is the region with the highest number of losses in the world. While Indonesia ranks fourth in the number of frauds, it has the highest increase in frauds based on the CPI index. This study aims to examine employee fraud triggered by the six components of the fraud hexagon. This study tries to develop the hexagon fraud element by adding power distance elements and using ethical values as a moderating variable. This study conducted a survey of 351 respondents. Using a purposive sampling method, the heads of funds, heads of credit, heads of treasurers and heads of accountants were selected as respondents in 128 rural banks in Bali. PLS displays an adjusted R2 value of 0.331. Not all elements of the fraud hexagon are proven to influence fraud. Only pressure, opportunity, rationalization, and ego affect employees in committing fraud. Meanwhile, power distance as an additional element of the fraud hexagon can increase fraud. Ethical values can become an anti-fraud strategy in reducing employee pressure and ego in committing fraud. The results of this study will provide input for rural bank managers to anticipate factors that increase employee fraud and increase the role of ethical values in suppressing employees’ desire to commit fraud.","PeriodicalId":503353,"journal":{"name":"Banks and Bank Systems","volume":"81 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139250138","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

Analysis of the impact of central bank digital currency on stock markets: Dynamics and implications 分析中央银行数字货币对股票市场的影响：动态和影响

Banks and Bank Systems Pub Date : 2023-11-21 DOI: 10.21511/bbs.18(4).2023.14

S. Frolov, Maksym Ivasenko, Mariia V. Dykha, M. Heyenko, V. Datsenko

{"title":"Analysis of the impact of central bank digital currency on stock markets: Dynamics and implications","authors":"S. Frolov, Maksym Ivasenko, Mariia V. Dykha, M. Heyenko, V. Datsenko","doi":"10.21511/bbs.18(4).2023.14","DOIUrl":"https://doi.org/10.21511/bbs.18(4).2023.14","url":null,"abstract":"The purpose of the study is to explore the influence of central bank digital currency on stock markets. To realize the purpose, the TVP-VAR model was built, which determines the impact of volatility of the CBDC attention index (CBDCAI) on the volatility of stock market indices. The study uses a time-varying vector autoregressive model that analyzes weekly data from the first week of January 2015 to the first week of July 2023. The endogenous vector to be assessed by VAR contains CBDCAI and stock market indices of different countries (France: CAC 40, The United States of America: S&P 500, Germany: DAX 40, United Kingdom: FTSE 100, China: SSEC, The Netherlands AEX 25, Switzerland: SMI 20, Japan: Nikkei 225, India: NIFTY 50, Brazil: BVSP, South Korea: KOSPI). The results of the TVP-VAR model show that compared to stock market indices, CBDCAI appeared to be relatively independent and isolated. Interdependence and mutual influence between the digital currency market of central banks and stock markets were also revealed. In addition, CBDC functions primarily as a volatility absorber rather than a source of volatility. Despite the overall ability of the CBDC market to absorb fluctuations in volatility, it may also change its function with the widespread adoption of central bank digital currencies in many countries.","PeriodicalId":503353,"journal":{"name":"Banks and Bank Systems","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139253087","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

The effect of bank-specific dynamics on profitability under changing economic conditions: Evidence from Ghana 不断变化的经济条件下银行特有的动态对盈利能力的影响：加纳的证据

Banks and Bank Systems Pub Date : 2023-11-21 DOI: 10.21511/bbs.18(4).2023.15

R. Apau, Athenia Bongani Sibindi

{"title":"The effect of bank-specific dynamics on profitability under changing economic conditions: Evidence from Ghana","authors":"R. Apau, Athenia Bongani Sibindi","doi":"10.21511/bbs.18(4).2023.15","DOIUrl":"https://doi.org/10.21511/bbs.18(4).2023.15","url":null,"abstract":"Analysts continue to demand explanations for the continuous flow of depositors’ and investors’ funds to persistently underperforming banks, while universal banking is premised on the ability to outperform the market. This study examines the effect of bank-level factors on the profitability of banks under changing economic conditions, using a dynamic panel system Generalized Method of Moments (GMM) technique for panel data collected from 18 universal banks in Ghana. The data collection period was from 2007 to 2021. The analysis revealed that lagged return on assets, capital adequacy ratio, and deposit to total asset ratio have a positive influence on bank profitability, whereas lagged return on equity, bank size, expenditure, and asset quality negatively impact profitability. While the effect of these variables on profitability is expected considering the literature, the evidence obtained for asset quality is inconsistent with the explanations in the literature as an increase in asset quality is expected to drive an impressive trend in profitability. Furthermore, a negative relationship was found to exist between economic growth and bank performance when economic expansion exerts a deteriorating effect on the returns on bank assets. This can be linked to the dispersion of investors’ and customers’ funds to other investments, which limits the amount of funds available to the banks to grant credits for interest income. Based on the findings, it can be concluded that bank-specific dynamics adapt to changes in economic conditions which can be explained by the normative guidelines of the Adaptive Market Hypothesis.","PeriodicalId":503353,"journal":{"name":"Banks and Bank Systems","volume":"25 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139251690","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

Critical success factors of the financial performance of commercial private banks: A study in a developing nation 商业私营银行财务业绩的关键成功因素：对一个发展中国家的研究

Banks and Bank Systems Pub Date : 2023-11-15 DOI: 10.21511/bbs.18(4).2023.12

K. M. Anwarul Islam, Mohammad Bin Amin, Sk Alamgir Hossain, Roushanara Islam, Jozsef Popp

{"title":"Critical success factors of the financial performance of commercial private banks: A study in a developing nation","authors":"K. M. Anwarul Islam, Mohammad Bin Amin, Sk Alamgir Hossain, Roushanara Islam, Jozsef Popp","doi":"10.21511/bbs.18(4).2023.12","DOIUrl":"https://doi.org/10.21511/bbs.18(4).2023.12","url":null,"abstract":"This study’s objective is to examine the impact of employee innovativeness, readiness to change, employee creativity, and learning capability on the financial performance of private banks in Bangladesh. The study involved 334 bank employees from three prominent private banks in Bangladesh. Those banks were selected with better ratings by the central bank and have several branches across the country. First, branch managers were contacted about this study and collected employee emails from each branch information desk. Then, email invitations were sent to each employee of the selected bank branches. This study involved branch managers, senior officers, officers, and junior bank executives. Past studies also considered senior and junior bank officers as they directly contribute to a bank’s performance. The study utilized a methodical questionnaire to assess the three independent variables: employee innovativeness, readiness to change, and learning capability. The dependent variable in this study was financial performance, which was assessed through key financial indicators such as profitability and sales growth over three years. SPSS was utilized to conduct hypothesis testing by considering 95% confidence interval. Correlation results show that all three independent variables were significantly correlated with the bank’s financial performance. The study’s regression results suggest that bank employees’ readiness to change (β value = 0.393) significantly impacts the bank’s financial performance, followed by employee innovativeness (β value = 0.338). On the other hand, employees’ learning capability (β value = 0.202) has the least significant impact on financial performance. Moreover, three independent variables explain 42.9% variance in bank financial performance.","PeriodicalId":503353,"journal":{"name":"Banks and Bank Systems","volume":"45 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139271812","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

The effect of interest rates on credit access for small and medium-sized enterprises: A South African perspective 利率对中小型企业获得信贷的影响：南非的视角

Banks and Bank Systems Pub Date : 2023-11-15 DOI: 10.21511/bbs.18(4).2023.13

Thabiso Sthembiso Msomi

{"title":"The effect of interest rates on credit access for small and medium-sized enterprises: A South African perspective","authors":"Thabiso Sthembiso Msomi","doi":"10.21511/bbs.18(4).2023.13","DOIUrl":"https://doi.org/10.21511/bbs.18(4).2023.13","url":null,"abstract":"This study investigates the effect of interest rates on credit access for small and medium-sized enterprises (SMEs) in South Africa. The study employs a quantitative research design, using data collected from 200 SMEs in South Africa. The data was analyzed using descriptive statistics, Pearson’s correlation coefficient analysis, and multiple regression analysis. An inverse relationship between interest rate and credit accessibility was found using the Pearson correlation coefficient (r = –.199, p < 0.05). The results show that interest rates have a significant negative effect on credit access for SMEs in South Africa. Moreover, the study finds that SMEs experience considerable obstacles in obtaining affordable credit, and that interest rates play a crucial role in this. The study recommends that policymakers in South Africa should consider reducing interest rates and relaxing collateral requirements to improve credit access in SMEs. Furthermore, the study suggests that SMEs should focus on building a good credit history to improve their creditworthiness and increase their chances of accessing credit. Overall, the findings of this study contribute to the existing literature on the effect of interest rates on credit access for SMEs and provide insights for policymakers and SME owners in South Africa.","PeriodicalId":503353,"journal":{"name":"Banks and Bank Systems","volume":"70 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139274534","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