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Journal articles on the topic 'Assets and liabilities of the bank'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

UCHERWUHE, Samuel Igbabee, and Joseph Terna DAUDU. "Mergers and Profitability of Money Deposit Banks in Nigeria." AKSU Journal of Management Sciences 9, no. 1 (2024): 154–84. http://dx.doi.org/10.61090/aksujomas.9108.

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This paper assessed the impact of Mergers on the profitability of deposit money banks in Nigeria. The specific objectives were to evaluate the effect of current assets, current liabilities, long-term liabilities, and fixed assets on the profitability of deposit money banks in Nigeria. The study employed expo facto design to examine the effect of Mergers on the economy. In this connection, data was collected for the pre-mergers period from 1990 - 2004 as well as Post mergers period from 2006 - 2019. The population of the study was made up of 24 banks. The study selected all the nine (9) merged

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Batrancea, Larissa M. "An Econometric Approach on Performance, Assets, and Liabilities in a Sample of Banks from Europe, Israel, United States of America, and Canada." Mathematics 9, no. 24 (2021): 3178. http://dx.doi.org/10.3390/math9243178.

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The 2008 financial crisis had a major impact on financial markets, especially on the banking system. Mortgage-backed security investments were among the causes that determined the tremendous shortage of cash. Before the crisis, American banks were considered important investors on these markets, as indicated by the structure of their assets and liabilities. How grounded were their investment decisions? To answer this question, the study examined the influence of financial performance on bank assets and liabilities of the most important 45 banks from Europe and Israel, United States of America,

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Fitri, Andina Dwitya, Nurnasrina Nurnasrina, and Syahfawi Syahfawi. "Ruang Lingkup Asset And Liabillity Management (ALMA)." JAWI : Journal of Ahkam Wa Iqtishad 2, no. 1 (2024): 282–90. https://doi.org/10.5281/zenodo.10775816.

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<em>An asset management system cannot do without liability management. These two systems are like two sides of a coin, connected to each other. The reason is that most sources of bank assets are obtained from deposits, even though the bank has its own capital, its liabilities are more profitable than its own capital. Therefore, the development of assets is influenced by the increase in liabilities. Judging from the composition of the bank's balance sheet, the left side is the assets owned, and the right side is the liabilities to stakeholders. To balance these two aspects, banks need an effect

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4

Tanwar, Jyoti, Arun Kumar Vaish, and N. V. M. Rao. "MATHEMATICAL MODELING OF ASSET LIABILITY MANAGEMENT IN BANKS USING GOAL PROGRAMMING AND AHP." Indian Journal of Finance and Banking 4, no. 4 (2020): 1–19. http://dx.doi.org/10.46281/ijfb.v4i4.899.

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Asset Liability Management has gained popularity in the banking sector. Earlier banks focused on asset allocation, but now the management of assets and liabilities is equally essential. Asset liability management targets the optimum distribution of funds in assets and managing liabilities so that banks can earn higher profits and minimize risk. In this paper, the optimization of assets and liabilities of Indian banks has been concentrated using mathematical models. Combining the Analytical Hierarchy Process (AHP) and Goal Programming (GP) model has been used to solve the optimization problem.

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Zarutska, Olena, Roman Pavlov, Tetiana Pavlova, Tetiana Grynko, Oksana Levkovich, and Tetiana Hviniashvili. "TRANSFORMATIONS OF THE RESOURCE MANAGEMENT STRATEGY OF UKRAINIAN BANKS." Financial and credit activity problems of theory and practice 2, no. 55 (2024): 20–34. http://dx.doi.org/10.55643/fcaptp.2.55.2024.4343.

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This article examines the peculiarities of the management of assets and liabilities of Ukrainian banks in the conditions of significant structural transformations of the resource base during the period of martial law. The analysis is carried out at the level of homogeneous structural and functional groups of banks (SFGBs), which are formed using published reporting data and the application of Kohonen's self-organizing map (SOM). Accumulation of statistical data has been carried out for 5 years, special attention is paid to structural changes in the resource base and directions of placement of

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Ben Said, Houda, and Zouari-Hadiji Rim. "Tunisian bank asset-liability management: A canonical correlation analysis." Corporate Ownership and Control 15, no. 3-1 (2018): 230–38. http://dx.doi.org/10.22495/cocv15i3c1p7.

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The aim of this paper is to analyze asset-liability management behaviour in Tunisian banks between 2000 and 2014. The liberalization process in the Tunisian economy coupled with global developments exposed banks for various kinds of risks (interest rate risk, liquidity risk, exchange risk, operational risk etc...) which have a direct impact on their profitability and efficiency. Then asset liability management is one of a most important tool for decision making that sets out to maximize stakeholder value and an instrument to measure the sustainability of the financial sector in a country. A sa

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Dr., M. Dinesh Kumar. "A Study on Forecast Analysis for Assets and Liabilities Management in Bank Negara Malaysia." Journal of Management and Education (JOMAE) 1, no. 2 (2022): 67–83. https://doi.org/10.5281/zenodo.7313972.

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The Central Bank of Malaysia is Bank Negara Malaysia (BNM). has been playing the role of developing the nation by taking several initiatives to ensure a safe, secure, sound, efficient, accessible and that was established on 26 January 1959 as the Central Bank of Malaya (Bank Negara Tanah Melayu (BNTM)), its main reason is to issue currency, act as banker and consultant to the government of Malaysia and control the country's economic establishment, credit system and monetary policy. Its headquarters is placed in Kuala Lumpur, the federal capital of Malaysia. The Central Bank is allowed duri

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Dr., M. Dinesh kumar. "A Study on Forecast Analysis for Assets and Liabilities Management in Bank Negara Malaysia." Journal of Management & Educational Research Innovation (JOMERI) 1, no. 3 (2023): 84–99. https://doi.org/10.5281/zenodo.10449160.

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The Central Bank”of Malaysia is Bank Negara Malaysia (BNM). has been playing the role of developing the nation by taking several initiatives to ensure a safe, secure, sound, efficient, accessible and that was established on 26 January 1959 as the Central Bank of Malaya (Bank Negara Tanah Melayu (BNTM)), its main reason is to issue currency, act as banker and consultant to the government of Malaysia and control the country's economic establishment, credit system and monetary policy. Its headquarters is placed in Kuala Lumpur, the federal capital of Malaysia. The Central Bank is allowed du

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9

Fauzan, Asrul, and Muhammad Hafizh. "Analysis of the influence of assets, liabilities and equity on the profitability of Bank KB Bukopin Syariah 2019-2023." Jurnal Geuthèë: Penelitian Multidisiplin 7, no. 2 (2024): 58. http://dx.doi.org/10.52626/jg.v7i2.347.

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This research is expected to increase insight and knowledge regarding the influence of assets, liabilities and equity on profitability at Bank KB Bukopin Syariah in 2019-2023. In determining the sample in this research, the purposive sampling method was used. The device used in this research to process and analyze existing data is Eviews version 10 software. Research results show that assets have a significant effect on the profitability of Bank KB Bukopin Syariah in the short term, which means increasing assets are followed by increasing profitability. However, in the long term, assets do not

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10

Epstein, Rachel A. "Assets or liabilities? The politics of bank ownership." Review of International Political Economy 21, no. 4 (2014): 765–89. http://dx.doi.org/10.1080/09692290.2014.912990.

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11

Chelekbay, A. D., and N. A. Almerekov. "Ways to regulate bank liquidity by managing assets and liabilities." Bulletin of "Turan" University, no. 3 (October 4, 2020): 153–59. http://dx.doi.org/10.46914/1562-2959-2020-1-3-153-159.

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Insufficient level of liquid funds in banking activity is the main reason for its financial difficulties and, accordingly, the appearance of a shortage of payment funds. The article describes various methods of liquidity management. One of them is the optimal placement of your own and equivalent funds. The method requires maintaining a certain level of highly liquid assets. This method is used by banks in an undeveloped financial market. The second method of managing liquidity is to regulate the volume and structure of liabilities, which are secured by attracting external loans. This method is

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12

NIKOLCHUK, Yuliya, Kostiantyn SHVABII, and Vitaliy KASYANOV. "LIQUIDITY OF A COMMERCIAL BANK: THEORETICAL ASPECT." Herald of Khmelnytskyi National University. Economic sciences 320, no. 4 (2023): 86–94. http://dx.doi.org/10.31891/2307-5740-2023-320-4-12.

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The relevance of the research topic is justified by the fact that the liquidity of a commercial bank is the main basis for ensuring its financial stability and reliability. The bank’s liquidity is a guarantee of the normal functioning of the national banking system and a high level of trust in it on the part of the population and business entities. The article examines the approaches to defining the concept of “bank liquidity” existing in the scientific literature. To date, science has formed three approaches to determining bank liquidity, namely: as a bank’s ability to fulfill its obligations

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Yashchenko, Kateryna. "ПЕРЕДАЧА АКТИВІВ ТА ЗОБОВ’ЯЗАНЬ ЯК ІНСТРУМЕНТ ВИВЕДЕННЯ НЕПЛАТОСПРОМОЖНОГО БАНКУ З РИНКУ". Visnyk of the Lviv University. Series Law, № 77 (12 грудня 2023): 126–34. http://dx.doi.org/10.30970/vla.2023.77.126.

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The article provides for an overview of the transfer of assets and liabilities as a bank failure management tool. The article describes the main prerequisites for the successful application of the tool such as well-defined powers of the resolution authorities to make transfers of assets and liabilities of the failed banks to solvent third parties and to make reverse transfers, requirements towards the acquiring institutions, and types of transactions depending on assets and liabilities that are being transferred. In cases where an acquiring institution receives more liabilities than would be p

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14

Pandey, Dr Sitaram. "Effect of Increasing NPA’s on Different Dimensions of Indian Banking Sector." Trinity Journal of Management, IT & Media 10, no. 1 (2019): 47–52. http://dx.doi.org/10.48165/tjmitm.2019.1004.

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The study is basically capturing the effect of increasing non-performing assets on different dimensions of Indian banking sector. These dimensions include liquidity, solvency, profitability, capital adequacy & operating capability. The dimensions will be measured through different financial ratios. Financial reports of 06 banks composed of three public sector banks, namely Punjab national bank (PNB), State bank of India (SBI), and Union Bank of India (UBI) and three of private sector banks namely HDFC Bank, ICICI Bank & Axis Bank was used to analyze effect of NPA’s for ten years (2010-

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15

DR, BHADRAPPA HARALAYYA. "WORKING CAPITAL MANAGEMENT AT TVS MOTORS BIDAR." Iconic Research And Engineering Journals 4, no. 12 (2021): 255–65. https://doi.org/10.5281/zenodo.5041231.

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The working capital management is concerned with the problems that arise in attempting to manage the current assets, the current liabilities and the interrelationship between them. The current assets are those assets which are in the ordinary course of the business can be converted in to cash within a year without undergoing a diminution in value. The current assets are cash in hand, cash at bank, sundry debtors, bills receivable, stock, prepaid expenses etc. The current liabilities are those liabilities which are paid in the ordinary course of the business within a year out of the current ass

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16

Prakoso, Handoyo. "Analysis on Assets Liability Management under Fluctuating Interest Rate Condition." Business and Entrepreneurial Review 6, no. 1 (2006): 54. http://dx.doi.org/10.25105/ber.v6i1.1192.

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The purposes of this study are to identify influence of interest rate fluctuation to Government Bank profitability and the sensitiveness to its liabilities and assets. and examine assets liability policy in fluctuating interest rate condition at government bank management. Data are obtained from government bank financial statetment for period of 1999-2003 and l-month SBI's interest rate for period of 1993-2003. Analysis applied in this study is balanced analysis, ratio analysis, statistical analysis and funds gap management method. Based on the analysis, it is found that fluctuating interest r

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17

Safarov, Otabek Abdulla o'g'li. "FURTHER IMPROVEMENT OF THE PRACTICE OF ASSET AND LIABILITY MANAGEMENT IN COMMERCIAL BANKS." Thematics Journal of Business Management 4, no. 1 (2022): 11–14. https://doi.org/10.5281/zenodo.5841885.

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<strong>Abstract: </strong>The purpose of scientific research. The purpose of the study is to consider the essence, role and methods of managing assets and liabilities of a commercial bank, analyze the financial condition of the bank, develop recommendations for improving the financial condition of the bank.  Description of the scientific and practical significance of the work. The theoretical significance of the research results lies in clarifying the methods of analyzing the bank's assets and liabilities. The practical significance of the study lies in the fact that the conclusions,

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18

Junanda, Lalu Riko, Lalu Zayen Cipta Karunia, and Ayudia Sokarina. "Acceleration of Settlement of Bank Assets and Liabilities in Liquidation by Liquidation Auditor." Ilmu Ekonomi Manajemen dan Akuntansi 6, no. 1 (2025): 151–63. https://doi.org/10.37012/ileka.v6i1.2674.

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Bank liquidation is an effort to fulfill all liabilities, both obligations and rights of a factor due to the revocation of a license and the dissolution of a legal entity from the bank. The scope of bank liquidation does not only mean the bank's license being revoked and the legal entity being dissolved, but also the treatment of all rights and obligations of the bank whose license has been revoked. It was recorded that as many as 10 Rural Credit Banks (BPR) in the first semester of 2024 had their business licenses revoked by the Financial Services Authority OJK. After their business licenses

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19

Ferrouhi, El Mehdi. "Bank Liquidity and Financial Performance: Evidence from Moroccan Banking Industry." Business: Theory and Practice 15, no. 4 (2014): 351–61. http://dx.doi.org/10.3846/btp.2014.443.

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This paper aims to analyze the relationship between liquidity risk and financial performance of Moroccan banks and to define the determinants of bank’s performance in Morocco during the period 2001–2012. We first evaluate Moroccan banks’ liquidity positions through different liquidity and performance ratios then we apply a panel date regression to identify determinants of Moroccan banks performance. We use 4 bank’s performance ratios, 6 liquidity ratios and we analyze 5 specific determinants and 5 macroeconomic determinants of bank performance. Results show that Moroccan bank’s performance is

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Ferrouhi, El Mehdi. "Bank Liquidity and Financial Performance: Evidence from Moroccan Banking Industry." Business: Theory and Practice 15, no. (4) (2014): 351–61. https://doi.org/10.3846/btp.2014.443.

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This paper aims to analyze the relationship between liquidity risk and financial performance of Moroccan banks and to define the determinants of bank's performance in Morocco during the period 2001–2012. We first evaluate Moroccan banks' liquidity positions through different liquidity and performance ratios then we apply a panel date regression to identify determinants of Moroccan banks performance. We use 4 bank's performance ratios, 6 liquidity ratios and we analyze 5 specific determinants and 5 macroeconomic determinants of bank performance. Results show that Moroccan bank's performance is

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21

Ross, Chase P. "The Collateral Premium and Levered Safe-Asset Production." Finance and Economics Discussion Series, no. 2022-046 (July 2022): 1–62. http://dx.doi.org/10.17016/feds.2022.046.

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Banks are vital suppliers of money-like safe assets, which they produce by issuing short-term liabilities and pledging collateral. But their ability to create safe assets varies over time as leverage constraints fluctuate. I present a model to describe private safe-asset production when intermediaries face leverage constraints. I measure bank leverage constraints using bank-intermediated basis trades. The collateral premium — a strategy long Treasuries used more often as repo collateral and short Treasuries used less often — has a positive expected return of 22 basis points per year because th

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22

Dr. Satyanarayana Chadaram and Dr. Sonali Gopal Kale. "An analysis of Balance Sheet with reference to State Bank of India." Journal of Global Economy 18, no. 2 (2022): 159–66. http://dx.doi.org/10.1956/jge.v18i2.643.

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A balance sheet is a financial statement which indicates in that reports a company's assets, liabilities, and shareholder equity. The balance sheet is very important and one of the three core financial statements which are used to assess a business. Balance Sheet provides a detailed report of a company's finances in other words what business it owns and owes as of the date of publication. A company's balance sheet provides a remarkable amount of insight into its solvency and business dealings. A balance sheet contains of three primary sections they are assets, liabilities, and equity.

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Karavayeva, Yu., and E. Lozina. "The analysis of the organization of deposit and credit operations of PJSC "Sberbank of Russia"." Bulletin of Science and Practice 1(14), no. 286 (2017): 134–41. https://doi.org/10.5281/zenodo.244238.

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The paper discusses the mechanics of organization of Deposit and credit operations on the example of PJSC “Sberbank of Russia”, and also studied practical material associated with direct activities of commercial banks. The analysis of the dynamics of the liabilities and assets of the Bank will assess its financial position and prospects for the next reporting period. Basic research methods include the method of system analysis of theoretical and practical material, scientific methods and techniques (scientific abstraction, analysis, and synthesis, grouping, comparison, generalization). In the

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Usman, Bahtiar, and Henny Setyo Lestari. "Determinants of Bank Performance in Indonesia." Jurnal Minds: Manajemen Ide dan Inspirasi 6, no. 2 (2019): 193. http://dx.doi.org/10.24252/minds.v6i2.11282.

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This study aims to examine the determinants of commercial banks’ performances in Indonesia in the period 2008-2017 by their return on assets. Capital adequacy, asset quality, management efficiency and liquidity, and gross domestic product functioned as the predictors. The sample of this study was 25 conventional banks meeting the criteria of the purposive sampling method. The panel data with Eviews shows that asset quality has a negative effect and management efficiency has a positive impact on bank performance. Capital adequacy, liquidity, and gross domestic product growth rate do not affect

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Harun, Taryana. "FACTORS WHICH INFLUENCE LIQUID ASSETS IN SHARIA BANKS: A CASE STUDY OF PT BANK SYARIAH MANDIRI 2016-2017." Mega Aktiva: Jurnal Ekonomi dan Manajemen 9, no. 2 (2020): 133. http://dx.doi.org/10.32833/majem.v9i2.114.

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Banks manage liquidity carefully because of differences in fund tenor collected and channeled. Meanwhile, at the same time, it must fulfill transaction needs, reserve requirement, current liabilities, and be cautious in facing sudden liquidity needs. Therefore, bankshold a sufficient amount of liquid assets. Liquidity management tends to be a trade-off. On one side, insufficient liquid assets can cause banks to be unable to carry out transactions with its customers or fulfill its maturity obligations. On another side, high liquid assets can result in a lost opportunity, because the liquid asse

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Samawati, Maulida Naba, and Sopia Aprilia. "Analisis Manajemen Modal Kerja (Studi Kasus PT Bank Tabungan Negara Tbk Tahun 2019-2022)." Value : Journal of Management and Business 8, no. 1 (2023): 34–41. http://dx.doi.org/10.35706/value.v8i1.9986.

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Working capital management refers to two concepts: gross working capital, which is the total current assets minus current liabilities, and net working capital, which is the difference between current assets minus current liabilities. This study uses a descriptive method with a quantitative approach. The purpose of working capital management is to ensure the availability of sufficient net working capital to ensure the company's liquidity. The . fluctuations in the 2019-2022 period. These fluctuations occur because net working capital has increased and decreased, but total assets over the past 4

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Nugrohowati, Rindang Nuri Isnaini. "PERBANDINGAN TINGKAT PROFITABILITAS DAN LIKUIDITAS DARI ASSET-LIABILITIES MANAGEMENT PADA BANK SYARIAH DAN BANK KONVENSIONAL." JESI (Jurnal Ekonomi Syariah Indonesia) 5, no. 1 (2016): 1. http://dx.doi.org/10.21927/jesi.2015.5(1).1-11.

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Abstract The banking sector has a very important position for the economic systemof a country. The banking system, which is part of the financial system willaffect the course of the economic system as a whole. If the banking system isweak then the system will also be weak economy. Banking is an intermediaryinstitution is the institution that channel funds from surplus funds (surplusunits) to the sectors that lack of funds (deﬁ cit units). With the banking economic actors in need of funds can be met so that the economy can continue to run. In this study will speciﬁ cally analyze the comparison

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Rutkauskas, Aleksandras Vytautas, and Jelena Stankevičienė. "FORMATION OF AN INVESTMENT PORTFOLIO ADEQUATE FOR STOCHASTICITY OF PROFIT POSSIBILITIES." Journal of Business Economics and Management 4, no. 1 (2003): 3–12. http://dx.doi.org/10.3846/16111699.2003.9636033.

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The paper deals with the conception of integrated bank assets and liabilities portfolio adequate to stochastic nature of assets profitability and liabilities expenditures. Two interconnected situations are considered. Firstly, the principles of construction of an investment portfolio, adequate to stochastic nature of an investment yield arc considered. Further, the idea of consideration and optimal selection of integrated assets and liabilities portfolio is considered. These problems are solved on the basis of the authors’ idea of investment portfolio adequate for stochastic nature of investme

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Giokas, D., and M. Vassiloglou. "A goal programming model for bank assets and liabilities management." European Journal of Operational Research 50, no. 1 (1991): 48–60. http://dx.doi.org/10.1016/0377-2217(91)90038-w.

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Jovanovski, Kiril, and Milanovikj Chkalovska. "Evaluating the bank profitability in euroized economies." BH Ekonomski forum 17, no. 2 (2022): 41–59. http://dx.doi.org/10.5937/bhekofor2202041j.

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Financial euroization is a significant phenomenon in developing countries. The key financial institutions for macroeconomic stability in these countries are the banks. Conversion of most of the financial assets and liabilities into foreign currency creates a currency mismatch between the assets and liabilities in domestic and foreign currency. Banks in the role of intermediaries between depositors and borrowers face the risks of accepting foreign currency deposits and placing foreign currency loans. With this, financial euroization can impact the performance of banks. The paper's main objectiv

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Bidabad, Bijan, and Mahmoud Allahyarifard. "Assets and Liabilities Management in Islamic Banking." International Journal of Islamic Banking and Finance Research 3, no. 2 (2019): 32–43. http://dx.doi.org/10.46281/ijibfr.v3i2.272.

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Purpose: In this paper, we are going to consider assets and liabilities management (ALM) structure and instrument in Islamic banking. Since in Islamic banking depositors take partnership in benefits of the bank, so Islamic banking follows to maximizing benefits of beneficiaries and among them depositors. Therefore, there are dissimilarities between ALM approaches in Islamic banking and conventional banking. First, this dissimilarity comes from differences in the accounting system in Islamic banking in comparison to conventional banking. Secondly, usury illegalness and its related jurisprudence

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Al-Sadi, Ali Sadi Mohammed Salih, and Ali Mohammed Thijeel Al-Mamouri. "The impact of asset management on achieving bank profitability (Applied study within Al-Khaleej commercial bank)." Periodicals of Engineering and Natural Sciences (PEN) 10, no. 5 (2022): 5–13. https://doi.org/10.21533/pen.v10.i5.690.

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Banking activity is essential in countries' economies, as banks are considered intermediate financial institutions between surplus and deficit. Bank managers work on achieving the main objectives of any bank, which are: (profitability, liquidity, and security) by balancing the management of assets and liabilities and avoiding risks that face their work, such as liquidity risks and credit risks, as asset management is concerned with choosing the optimal investment combination for available sources of funds, as the funds are utilized in a variety of ways to reduce risks and obtain profit. Maximi

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Леонтьева, Жамила, Zhamila Leont'eva, Евгения Заугарова, and Evgeniya Zaugarova. "ACCOUNTING OF ASSETS AND OBLIGATIONS, THE COST OF WHICH IS EXPRESSED IN FOREIGN CURRENCY." Vestnik of Kazan State Agrarian University 14, no. 1 (2019): 132–37. http://dx.doi.org/10.12737/article_5ccedf7587a430.28189132.

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The article explores current issues of revaluation methodology in the accounting of assets and liabilities, the value of which is expressed in foreign currency. The research methodology is based on a combination of general methodological methods (analysis, systems approach, comparison, synthesis) and empirical research methods (observation, description and analysis). As part of the developed recommendations, the concept of cross-rate of the relevant currency, calculated on the basis of foreign exchange rates set by the Central Bank of the Russian Federation, regulated by PBU 3/2006, was critic

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Chaikovska, Ivanna. "The mismatch between the maturity structure of bank assets and liabilities in Polish listed banks and the Polish banking sector: an empirical study." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 64, no. 9 (2020): 16–28. http://dx.doi.org/10.15611/pn.2020.9.02.

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The purpose of the article is to identify the problem of the mismatch between the maturity structure of assets and liabilities of the Polish banking sector and Polish listed banks. The article analyzes the maturity balance sheet structure of the Polish banking sector in 2010 and 2019 and Polish listed banks in 2019. The results of this analysis indicate a significant mismatch in the maturity structure of assets and liabilities of Polish banks and the need for a significant reconstruction of the structure of liabilities in the direction of their extension. Furthermore, the results of the analys

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Chaikovska, Ivanna. "The mismatch between the maturity structure of bank assets and liabilities in Polish listed banks and the Polish banking sector: an empirical study." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 64, no. 9 (2020): 16–28. http://dx.doi.org/10.15611/pn.2020.9.02.

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The purpose of the article is to identify the problem of the mismatch between the maturity structure of assets and liabilities of the Polish banking sector and Polish listed banks. The article analyzes the maturity balance sheet structure of the Polish banking sector in 2010 and 2019 and Polish listed banks in 2019. The results of this analysis indicate a significant mismatch in the maturity structure of assets and liabilities of Polish banks and the need for a significant reconstruction of the structure of liabilities in the direction of their extension. Furthermore, the results of the analys

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Goncharenko, Tatiana P. "Strategic Management of the Main Elements of the Bank's Financial Strategy." Mechanism of an Economic Regulation, no. 4 (2020): 96–109. http://dx.doi.org/10.21272/mer.2019.86.10.

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The banking sector has typically operated in a highly competitive environment, which has increased significantly as a result of recent structural economic transformations. Such conditions require a more thorough exploration of one of the fundamental elements of a bank's strategic management, i.e its financial strategy, the proper construction and adherence of which will let it successfully adapt to existing and possible changes and ensure effective financial activities. This article systematizes the theoretical understanding of the main elements in the bank's financial strategy during strategi

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Mohammad Obeid Gharaibeh, Ahmad, and Mohammad Omar Farooq. "Determinants of bank lending rates: Empirical evidence from conventional retail banks in Bahrain." Banks and Bank Systems 17, no. 4 (2022): 140–53. http://dx.doi.org/10.21511/bbs.17(4).2022.12.

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The study attempts to identify the determinants of lending rates in the Kingdom of Bahrain. It examines the impact of certain macroeconomic and banks’ aggregate data variables on the level of interest rates on loans charged by Bahraini conventional retail banks using quarterly data for the period from the 4th quarter of 2012 to the 4th quarter of 2021. The study tests the impact of a consumer price index (CPI), GDP growth rates, loan-to-total assets (loan ratio), liquid assets as a proportion of total assets (liquidity position), personal lending rate, loan-to-deposit ratio, money supply (M2)

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Purbayati, Radia. "Pemodelan Multiple Discriminant Analysis untuk Memprediksi Financial Distress Bank Umum Syariah di Indonesia." Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi 12, no. 1 (2020): 31–42. http://dx.doi.org/10.35313/ekspansi.v12i1.1856.

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The aims of this study is to set financial distress prediction model and to identify the best accuraction and classification from the financial distress prediction model. The objects were 9 Islamic Banks in Indonesia since 2012 to 2017 using Multiple Discriminant Analysis modelling. The variables used financial ratios, consist of ROA, BOPO, Current Assets to Current Liabilities Ratio, NPF, Equity to Total Liabilities, and FDR. The outcome shows that a variable tend to cause an Islamic bank fall into financial distress condition dominantly was NPF ratio. The accuration prediction power with 42

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Puławska, Karolina. "Effect of introduction of German and Hungarian bank levies on banks’ risk-taking behavior." Journal of Banking and Financial Economics 2023, no. 1(19) (2023): 1–25. http://dx.doi.org/10.7172/2353-6845.jbfe.2023.1.1.

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Policymakers introduce bank levies (BLs) to reduce the probability of crises. In this study, we evaluate the effects of the Hungarian and German BLs implemented in 2010 and 2011, respectively, on the banks’ risk-taking behavior. Our analysis compares two completely different BL designs. The German BL is designed to increase as banks’ total liabilities increase, while the Hungarian BL is assessed on total assets. The results unambiguously demonstrate that a BL on assets increases banks’ credit risk. The results of analyzing the influence that introducing BLs has had on the German banking sector

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Kochinev, Yuriy, Natalia Neelova, and O. Sobol'. "Accounting and Auditing of Assets and Liabilities Used When Conducting Business Abroad." Auditor 6, no. 10 (2020): 17–24. http://dx.doi.org/10.12737/1998-0701-2020-17-24.

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The relevance of the topic is due to changes in PBU 3/2006 "Accounting for assets and liabilities denominated in foreign currency", according to which, from 01.01.2019, all assets and liabilities denominated in foreign currency used by an organization to conduct business outside the Russian Federation are subject to conversion into rubles at the exchange rate of the Central Bank of the Russian Federation on the reporting date for the purpose of accounting. This raises the question of the mechanism of the difference arising from the results of recalculation of the value of foreign assets and li

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Shah, Syed Alamdar Ali, Raditya Sukmana, and Bayu Arie Fianto. "Stage-I Shariah compliant Macaulay’s duration model testing." Journal of Islamic Accounting and Business Research 12, no. 7 (2021): 941–64. http://dx.doi.org/10.1108/jiabr-05-2020-0158.

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Purpose The purpose of this study is to develop, test and examine econometric methodology for Sharīʿah-compliant duration models of Islamic banks. Design/methodology/approach The research evaluates all existing duration models from Sharīʿah’s perspective and develops a four-stage framework for testing Sharīʿah-compliant duration models. The econometric methodology consists of multiple regression, Johansen co-integration, error correction model, vector error correction model (VECM) and threshold vector error models (TVECM). Findings Regressions analysis suggests that returns on earning assets a

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Кракович, Виктор, and Daria Udaltsova. "Bank Portfolio Allocation Strategy and Its Probability of Failure: Case of the Russian Banking Sector Purge." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 16, no. 2 (2022): 32–43. http://dx.doi.org/10.17323/j.jcfr.2073-0438.16.2.2022.32-43.

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This paper aims to discover portfolio allocation strategies that facilitate a bank’s stability. The paper examines the phenomenon of massive failures of Russian banks in the period from 2013 to 2019, in order to identify which of the banks’ strategic decisions regarding assets and liabilities, as well as portfolio structure, lead to higher stability. The dataset contains financial indicators and prudential ratios of 895 commercial banks operating in Russia during that period. 507 banks, or 57% of all banks, lost their license during the considered period. Cases of bank failures were classified

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Ogboru, Mbatabbey Joy. "Asset Quality and Deposit Money Banks Performance in Nigeria." American International Journal of Business and Management Studies 1, no. 1 (2019): 38–47. http://dx.doi.org/10.46545/aijbms.v1i1.37.

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This study investigate the relationship between asset quality and deposit money banks performance in Nigeria over a period of 30 years ranging from 1986 to 2016, utilizing time series data collected from the Nigeria deposit insurance corporation annual reports and accounts, CBN financial stability report and CBN statistically bulletin for various years. The variables of study includes return on asset (ROA) proxy for Deposit Money Bank performance in Nigeria, ratio of non-performing loan to total loan (NPL), ratio of liquid assets to total assets (LAT) and ratio of liquid assets to short term l

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Kozmenko, Olha, and Olena Pakhnenko. "Securitization of bank assets and insurance liabilities on the basis of the stock market potential." Insurance Markets and Companies: Analyses and Actuarial Computations 3, no. 2 (2012): 35–39. http://dx.doi.org/10.21511/imc.3(2).2012.01.

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Anwar, Yuli. "PERANAN ANALISIS LAPORAN KEUANGAN DALAM MENGEVALUASI KINERJA KEUANGAN PERUSAHAAN PADA PT. BANK JABAR BANTEN Tahun 2007 – 2009." Jurnal Ilmiah Binaniaga 8, no. 01 (2019): 99. http://dx.doi.org/10.33062/jib.v8i01.320.

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The purpose of this study was to determine the financial performance of PT Bank Jabar Banten in 2007 - 2009 using a comparison and analysis of financial ratio analysis. The results obtained, the conditions seen from the company 's liquidity position : the current ratio in 2009 decreased because although the amount of current assets increased during the year, but the amount of current liabilities for the year also increased, indicating that the measurement is easy and fast to join the new amount of cash and other current assets by current liabilities. This means that when the securities are sol

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Нурієв, Рауф Афлатун. "МЕТОДОЛОГІЯ ОБЛІКУ КАПІТАЛУ ТА ЗОБОВ'ЯЗАНЬ У КОМЕРЦІЙНИХ БАНКАХ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 2 (24 червня 2025): 88–95. https://doi.org/10.32620/cher.2025.2.10.

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Despite capital and liabilities serving as the primary sources of assets in commercial banks, the current accounting methodology fails to provide a clear, comprehensive, and precise reflection of their formation, classification, and settlement. The existing Chart of Accounts and related regulatory guidelines do not sufficiently capture the nuances of short-term versus long-term liabilities or the detailed recording of interest expenses, leading to an incomplete picture of a bank’s financial health. This deficiency hampers the ability of both internal management and external stakeholders to acc

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Perčević, Hrvoje, and Marina Ercegović. "The effect of measuring derivative financial instruments on the financial position and profitability - the case of banks in Croatia." Ekonomski vjesnik 36, no. 1 (2023): 169–80. http://dx.doi.org/10.51680/ev.36.1.13.

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Purpose: The purpose of this paper is to determine whether the effects of measuring derivative financial instruments affect the financial position and profitability of banks operating in the Croatian banking sector. Methodology: The survey covered all banks in Croatia that recognized derivative financial instruments in their financial statements in the period from 2017 to 2020. Descriptive statistical methods and correlation analysis were used to determine the impact of measuring derivatives on the financial position and profitability of Croatian banks. Results: The results of the research sho

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DEVI, S., and R. POORNIMA RANI. "A Study On Comparison About Working Capital Management Of State Bank Of India And Industrial Credit And Investement Corporation Of India." Think India 22, no. 2 (2019): 251–76. http://dx.doi.org/10.26643/think-india.v22i2.8726.

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Working capital management refers to a company's managerial accounting strategy designed to monitor and utilize the two components of working capital, current assets and current liabilities, to ensure the most financially efficient operation of the company. The goal of working capital management is to manage the firm’s current asset and current liabilities in such a way that satisfactory level of working capital is maintained. A study on comparison in working capital management with State Bank of India and Industrial Credit and Investment Corporation of India is analyzed to know the liquidity

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Snjawi, Saadallah Abdullah Kareem, and Serwan Kareem Essa. "The Role of Liquidity Indicators to Assess its Risks and Enhance Capital Adequacy in Banking Activity." Journal of Economics and Administrative Sciences 27, no. 130 (2021): 243–55. http://dx.doi.org/10.33095/jeas.v27i130.2218.

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This purpose of the research is to test liquidity ratios to assess bank liquidity risks represented by liquidity ratios (current assets / current liabilities, current assets / total deposits, current assets / total assets, cash credit / total deposits, liquidity coverage ratio LCR, net stable financing ratio NSFR). This research involves evaluating these risks in banks via these ratios, and reveal the most important means used to solve these risks, including the capital adequacy ratio under the Basel II decisions and for selected period (2017-2019).The research reached the most important concl

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Sultana, Afrin, and Talatu Jalloh. "Loan Loss Provisioning and Profitability of the Private Commercial Banks of Bangladesh." International Journal of Advanced Studies of Economics and Public Sector Management 13, no. 1 (2025): 88–98. https://doi.org/10.48028/iiprds/ijasepsm.v13.i1.07.

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Loan Loss Provisioning is a major regulatory requirement for banks to maintain the stability of financial performance. In Bangladesh, non- performing loans (NPLs), are considered as the biggest challenge of the banking sector. Thus, loan loss provisioning has been an obligatory as well as financial risk management tool for the banks. This study aims to find out the impact of loan loss provisioning on the banks' profitability measured in terms of ROA and ROE. The study covers twenty private commercial banks operating in Bangladesh. The study concentrated the bank specific variables such as bank

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