Banks and Bank Systems最新文献_第7页

Effects of employee stock ownership plans on firm performance – evidence from listed commercial banks of Vietnam 员工持股计划对公司业绩的影响——来自越南上市商业银行的证据

Banks and Bank Systems Pub Date : 2023-06-12 DOI: 10.21511/bbs.18(2).2023.17

Phuong Lan Le, Hoa Thi Thanh Nguyen

{"title":"Effects of employee stock ownership plans on firm performance – evidence from listed commercial banks of Vietnam","authors":"Phuong Lan Le, Hoa Thi Thanh Nguyen","doi":"10.21511/bbs.18(2).2023.17","DOIUrl":"https://doi.org/10.21511/bbs.18(2).2023.17","url":null,"abstract":"This study presents the effect of employee stock ownership plans on the firm performance of joint stock commercial banks in Vietnam. By using the Cobb-Douglas production function model and regression analysis model, combined with the use of financial statement data and Employee Stock Ownership Plan (ESOP) issuance reports of 18 banks listed on Ho Chi Minh and Hanoi stock exchanges from 2015 to 2019, it is found that ESOP had a positive impact on the performance of banks, but there was a lag of about two years. It can be seen that ESOP issuance has a positive effect on the financial ratios of joint stock commercial banks. Especially, the higher the issuance ratio in accordance to the size of a bank, the better the influence on the indices. Though there are many advantages of ESOP compared to traditional bonus programs, only eight joint stock commercial banks in Vietnam have applied ESOP. Banks in particular and businesses in Vietnam in general need to prepare knowledge and resources to expand and promote the true effectiveness of ESOP. From there, some suggestions and recommendations to make the ESOP program really effective for both employees, banks and shareholders will be given.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49280493","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: 1

E-banking quality and customer loyalty: The mediating role of customer satisfaction 电子银行质量与客户忠诚:客户满意度的中介作用

Banks and Bank Systems Pub Date : 2023-06-09 DOI: 10.21511/bbs.18(2).2023.15

Ephrem Habtemichael Redda

{"title":"E-banking quality and customer loyalty: The mediating role of customer satisfaction","authors":"Ephrem Habtemichael Redda","doi":"10.21511/bbs.18(2).2023.15","DOIUrl":"https://doi.org/10.21511/bbs.18(2).2023.15","url":null,"abstract":"Attaining customer satisfaction and loyalty is seen as a prerequisite for successful bank management. The purpose of the study is to identify and explain the mechanism through which e-banking quality is related to loyalty by including satisfaction as a mediating variable in South Africa. The study adopts a descriptive research design and a quantitative mediation analysis. The data collected through SurveyMonkey comprised a sample of 310 participants who used online banking. The results of the mediation analysis confirm that e-banking quality has a considerable and positive effect on customer satisfaction, which in turn has a significant and positive effect on loyalty in e-banking. The direct effect of e-banking quality on loyalty is also confirmed. Furthermore, the study’s findings show that the quality of e-banking has a significant and favorable indirect effect on loyalty, as mediated by customer satisfaction. Because the direct effect of e-banking quality on loyalty remained significant after the satisfaction intervention/mediation in the model, the mediation is regarded as partial. The findings of this study offer essential marketing guidance for banking professionals who design and implement e-banking solutions for their customers.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45580910","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

Do not mention Russia: A theoretical framework for bank penalties due to economic sanction violations and policy implications 不提俄罗斯:由于违反经济制裁而对银行进行处罚的理论框架及其政策影响

Banks and Bank Systems Pub Date : 2023-06-08 DOI: 10.21511/bbs.18(2).2023.14

Václav Brož, Domenico Pace, Bruce Gahir, Thomas Draper, S. Cavagnetto

{"title":"Do not mention Russia: A theoretical framework for bank penalties due to economic sanction violations and policy implications","authors":"Václav Brož, Domenico Pace, Bruce Gahir, Thomas Draper, S. Cavagnetto","doi":"10.21511/bbs.18(2).2023.14","DOIUrl":"https://doi.org/10.21511/bbs.18(2).2023.14","url":null,"abstract":"In this paper, penalties to banks violating economic sanctions have been investigated and discussed. This topic has sparked renewed interest and attention following the beginning of the conflict in Ukraine due to the Russian aggression in February 2022 and the ongoing general deterioration in the global economic climate. Thus, based on the experience with penalties to banks for violations of economic sanctions from 2007, a theoretical model has been proposed. It is proposed that this model may be informative in devising the optimal level of penalties based on behavioral characteristics of banks and regulators. The model is based on the economic examination of the motives and incentives for bank misconduct, by drawing on the Shapiro-Stiglitz model addressing typical consequences of asymmetric information in principal-agent models. From a policy perspective, the proposed model also has the potential to provide opportunities for standardization of restrictions posed on banks as a result of bank misconduct. Relevant policy implications concerning penalties are put forward that may be implemented for future considerations, particularly in cases related to violations of economic sanctions.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43908405","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

Shadow banking and micro-, small and medium scale enterprises: A municipal assessment in Nigeria 影子银行与中小微企业:尼日利亚市政评估

Banks and Bank Systems Pub Date : 2023-06-05 DOI: 10.21511/bbs.18(2).2023.13

Anthony Ogar, Joseph Anyadighibe, Jeremiah Abanbeshie, Aniebiet Etuk, Basil Eja

{"title":"Shadow banking and micro-, small and medium scale enterprises: A municipal assessment in Nigeria","authors":"Anthony Ogar, Joseph Anyadighibe, Jeremiah Abanbeshie, Aniebiet Etuk, Basil Eja","doi":"10.21511/bbs.18(2).2023.13","DOIUrl":"https://doi.org/10.21511/bbs.18(2).2023.13","url":null,"abstract":"Shadow banking is usually considered as offering financial and financial-related support outside of the mainstream conventional financial system. The biggest issue facing micro-, small, and medium-sized businesses (MSMEs) in Nigeria is the inconveniences and challenges associated with obtaining funds or credit from conventional banks, which encourages remote business operations and small-scale expansion. Thus, shadow banking activity is still widespread among MSMEs in Nigeria. This study used MSMEs operating in the Marian and Watt markets to analyze the impact of shadow bank interest income, savings products, and loans on the performance of MSMEs. A systematic Likert scale questionnaire was given to a group of 160 people, with 157 questionnaires duly returned. The survey research design was adopted, while the SPSS software was used to analyze the data acquired. As such, shadow banking interest income has a non-significant positive impact (0.022%) on the performance of MSMEs in Calabar metropolis; shadow banking savings products have a negative but significant impact (–0.160%) on MSME performance in Calabar metropolis, while shadow banking loans have a positive and significant effect (0.194%) on micro-, small, and medium-scale firm performance in Calabar metropolis. The study concluded that shadow bank operators should ensure that their service costs are standardized and supplied at affordable rates to attract MSMEs to patronize them for more successful business operations.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135752248","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

Impact of earnings components on future profitability of banking and insurance companies in Jordan 收益成分对约旦银行和保险公司未来盈利能力的影响

Banks and Bank Systems Pub Date : 2023-05-30 DOI: 10.21511/bbs.18(2).2023.12

Firas N. Dahmash, Huthaifa Al-Hazaima, Hashem Alshurafat, Abdallah Bader Alzoubi

{"title":"Impact of earnings components on future profitability of banking and insurance companies in Jordan","authors":"Firas N. Dahmash, Huthaifa Al-Hazaima, Hashem Alshurafat, Abdallah Bader Alzoubi","doi":"10.21511/bbs.18(2).2023.12","DOIUrl":"https://doi.org/10.21511/bbs.18(2).2023.12","url":null,"abstract":"This study aimed to examine the impact of a firm’s total accruals and operating cash flows on future profitability (one-year-ahead ROA) using a static model on unbalanced panel data for all the (15) banks and (18) insurance companies listed on the Amman Stock Exchange from 2002 to 2019. The final sample of the study, for analysis, consisted of 280 observations taken from the banking sector and 410 observations from the insurance sector. The pooled sample of banks’ observations showed no significant impact of a firm’s total accruals and operating cash flows on one-year-ahead ROA. This result is consistent with previous studies’ results, which are still under debate, especially in developed countries. The investors of the Jordanian banks are not counting on the accrual earnings components, which are affected by the different estimation procedures of GAAP and managerial discretion. The pooled sample of the insurance companies’ observations showed a significant impact of a firm’s total accruals and operating cash flows on one-year-ahead ROA. The result showed a higher variable value of a firm’s operating cash flow than the firm’s total accruals for the pooled sample of insurance companies. This result indicates a more incrementally negative relation between the growth in operating assets and a one-year-ahead ROA in addition to the probable impact of the lower rate of economic profits and the conservative bias in accounting.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135641693","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

Factors influencing employee performance and their impact on productivity: A study of commercial banks in Bangladesh 影响员工绩效的因素及其对生产力的影响:孟加拉国商业银行的研究

Banks and Bank Systems Pub Date : 2023-05-29 DOI: 10.21511/bbs.18(2).2023.11

Md. Atikur Rahaman, Rupali Dilip Taru, Aman Gupta, V. Prajapat, Md. Abdul Latif Mahmud

{"title":"Factors influencing employee performance and their impact on productivity: A study of commercial banks in Bangladesh","authors":"Md. Atikur Rahaman, Rupali Dilip Taru, Aman Gupta, V. Prajapat, Md. Abdul Latif Mahmud","doi":"10.21511/bbs.18(2).2023.11","DOIUrl":"https://doi.org/10.21511/bbs.18(2).2023.11","url":null,"abstract":"Employees are the most valuable part of every organization in the world, and the success of the organization depends on how well its employees do their jobs. Nowadays, commercial banks in Bangladesh are growing overwhelmingly, so the competition is enhancing one bank to another. Employee performance at the firm level and workplace productivity has not been empirically studied in the context of Bangladesh. The purpose of this study is to find out the variables that affect how well employees at banking institutions in Bangladesh do their jobs. People who worked in private banks in Bangladesh were the focus of this study and the final sample size was 250. The sample size was suitable for quantitative regression analysis. The questionnaire was sent to the e-mail ids of employees, and the questionnaires were adopted from the previous studies. To test the model and hypothesis, SPSS is used to analyze collected data in this study. The regression analysis was duly run with using the SPSS 26.0 version. The study shows that competence, compensation, leadership, and motivation have a big and good effect on how well employees do their jobs in regard to private commercial banks in Bangladesh. So, bank authorities should identify the factors influencing the improvement of the performance of bank employees, and they need to focus on employee productivity-enhancing activities.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42280987","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

Risk management and performance of deposit money banks in Nigeria: A re-examination 尼日利亚存款银行的风险管理与绩效：再审视

Banks and Bank Systems Pub Date : 2023-05-26 DOI: 10.21511/bbs.18(2).2023.10

Babatunde Moses Ololade, Rafiu Oyesola Salawu, Olaide Olufolayemi Olatunji

引用次数: 0

The influence of corporate governance factors on intellectual capital performance: Panel data evidence from the Indian banking sector 公司治理因素对智力资本绩效的影响:来自印度银行业的面板数据证据

Banks and Bank Systems Pub Date : 2023-05-23 DOI: 10.21511/bbs.18(2).2023.09

Sathish Kotte, Irala Lokanandha Reddy

{"title":"The influence of corporate governance factors on intellectual capital performance: Panel data evidence from the Indian banking sector","authors":"Sathish Kotte, Irala Lokanandha Reddy","doi":"10.21511/bbs.18(2).2023.09","DOIUrl":"https://doi.org/10.21511/bbs.18(2).2023.09","url":null,"abstract":"This study empirically examined the relationship between corporate governance factors, namely CEO duality, independent directors, board meeting frequency, board size, gender diversity, audit committee size and audit committee meetings, and intellectual capital performance. The above premise is studied using data of 26 commercial banks listed on the Indian Stock Exchange (NSE) from 2010 to 2020. The study used purposive sampling as the methodology and multiple regression models with VAIC and ROA as attributes. VAIC measures the efficiency of intellectual capital. ROA is used to determine financial performance. The results of the study reveal that the use of observational data, independent directors, frequency of board meetings and audit committee size has a positive and significant effect on intellectual performance at a 10% significance level. According to the study’s findings, audit committee meetings have a positive impact on intellectual capital performance at a 1% significance level, while board size has a negative impact at a 5% significance level. Among the study results, CEO duality, board meeting frequency and board size have a positive and significant effect on financial performance with 1% significance. Board gender diversity has a negative impact on financial performance. The study’s findings indicate that there is no single best way to design corporate governance that applies to all corporate situations, and that good corporate governance factors have a significant impact on improved intellectual capital performance.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45912504","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

Determinants of credit risk: Empirical evidence from Indian commercial banks 信贷风险的决定因素:来自印度商业银行的经验证据

Banks and Bank Systems Pub Date : 2023-05-22 DOI: 10.21511/bbs.18(2).2023.08

Tisa Maria Antony, S. G.

{"title":"Determinants of credit risk: Empirical evidence from Indian commercial banks","authors":"Tisa Maria Antony, S. G.","doi":"10.21511/bbs.18(2).2023.08","DOIUrl":"https://doi.org/10.21511/bbs.18(2).2023.08","url":null,"abstract":"Credit risk is a significant factor affecting the financial stability of banks. Keeping the credit risk under control is essential to maintain a bank’s cash flow. This paper examines the various profitability, microeconomic and macroeconomic indicators that affect a bank’s credit risk. The study uses the dataset of 31 banks from 2012 to 2021 and employs a panel data modelling approach to account for any variations in risk-taking behavior. The results revealed a statistically significant negative relationship between return on equity and credit risk when nonperforming loans proxy credit risk. This finding was consistent across fixed effect, random effect, and pooled OLS methods, at 1 percent significance (P value < 0.00), indicating that the extent of credit risk decreases as profitability increases. It was further found that bank age and ownership type positively affect a bank’s credit risk, while factors such as bank size and operational efficiency negatively affect credit risk when nonperforming loans proxy credit risk. Further, macroeconomic variables showed that gross domestic product is positively associated with credit risk, while inflation negatively affects credit risk. Overall, the findings of this paper demonstrated that credit risk is affected by both micro and macroeconomic factors. The paper also addresses significant policy implications as it helps various stakeholders to examine the determinants of credit risk, make credit decisions, and ultimately lower their credit risk.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46118324","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: 1

IT investment and Islamic banking performance in Indonesia: Do Sukuk issuance and Sariah governance matter? 印尼的IT投资和伊斯兰银行业表现：Sukuk发行和Sariah治理重要吗？

Banks and Bank Systems Pub Date : 2023-05-22 DOI: 10.21511/bbs.18(2).2023.07

J. Effendi, Abdul Qoyum, Leo Indra Wardhana, Hassanudin Mohd Thas Thaker

{"title":"IT investment and Islamic banking performance in Indonesia: Do Sukuk issuance and Sariah governance matter?","authors":"J. Effendi, Abdul Qoyum, Leo Indra Wardhana, Hassanudin Mohd Thas Thaker","doi":"10.21511/bbs.18(2).2023.07","DOIUrl":"https://doi.org/10.21511/bbs.18(2).2023.07","url":null,"abstract":"IT investment and financial performance are crucial issues for the Islamic banking industry. An Islamic banking (IB) that is established in a technologically advanced setting, employs mostly young and tech-savvy employees, and adheres to Islamic principles in all aspects of its activities, needs to invest in IT. This investment in information technology is essential if they are to remain competitive and achieve solid financial performance. This study aims to investigate the effect of IT investment on Islamic banking performance in Indonesia. The study used data of 14 Islamic banks in Indonesia, from 2012 to 2021. By employing panel regression analysis, the study revealed that IT investment has a significant impact on Islamic banking performance, indicated by ATM and Expenses for Human Resources (BG), which has the coefficient 1.75e-07 (Alpha 0.060) and 4.73e-14 (Alpha 1%), respectively. The study also documented a significant relationship between IT investment and IB performance, caused by Sukuk issuance and the Shariah supervisory board. Sukuk issuance has a negative impact on banking performance in relation to IT investment, while shariah governance (board of directors and shariah supervisory board) has a positive impact. Hence, it is also important for an Islamic banking to minimize the use of Sukuk, which until now was still categorized as debt, and to maximize the role of good governance to back up IT spending.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44046747","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: 1