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Journal articles on the topic 'Bank accounting policy'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Schwarz, Claudia, Polychronis Karakitsos, Niall Merriman, and Werner Studener. "Why Accounting Matters: A Central Bank Perspective." Accounting, Economics and Law - A Convivium 5, no. 1 (2015): 1–42. http://dx.doi.org/10.1515/ael-2014-0023.

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AbstractThis paper analyses how accounting frameworks can affect three important areas of responsibility of many central banks, namely monetary policy, financial stability and banking supervision. The identified effects of accounting rules and accounting information on the activities of a central bank are manifold. First, the effectiveness of monetary policy crucially hinges on the financial independence of a central bank, which can be evidenced, inter alia, by its financial strength. Using a new simulation of the financial results of the European Central Bank (ECB), this paper shows that the

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2

PETRAKOVSKA, О.V. "Formation of accounting policy in banks of Ukraine." Market Relations Development in Ukraine №11(258)2022 119 (February 9, 2023): 5–11. https://doi.org/10.5281/zenodo.7624225.

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Relevance of the research topic. The current state of development of the banking system of Ukraine is characterized by an increase in the processes of globalization of the international capital market. This necessitates the implementation of certain transformations in accounting and financial reporting in Ukraine, which include the implementation of a set of measures to ensure the adequacy of accounting to international principles and standards, that is, the development of a new accounting policy both at the state level and at the level of an individual bank. Since banks are the most important

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Abdulsaed, Abdulfatah Hassan, and Aymen Ben Rejeb. "The Impact Relationship Between Accounting Disclosure and Creative Accounting in the Environment of Iraqi Banks." International Journal of Professional Business Review 8, no. 5 (2023): e01658. http://dx.doi.org/10.26668/businessreview/2023.v8i5.1658.

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Purpose: The research aims to demonstrate the impact of disclosure as an accounting standard to reduce any manipulation of bank profits, when using creative accounting, and improve the performance of bank departments, especially senior management, which is the main cause of profit manipulation, and to indicate the extent of the impact of accounting disclosure as an accounting standard to reduce creative practice. Theoretical framework: The study shows the effect of accounting disclosure as an accounting standard, to reduce creative practice, and disclosure as an accounting standard, one of the

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Lu, Tong, Haresh Sapra, and Ajay Subramanian. "Agency Conflicts, Bank Capital Regulation, and Marking-to-Market." Accounting Review 94, no. 6 (2019): 365–84. http://dx.doi.org/10.2308/accr-52414.

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ABSTRACT We show how shareholder-debtholder agency conflicts interact with strategic reporting under asymmetric information to influence bank regulation. Relative to a benchmark unregulated economy, higher capital requirements mitigate inefficient asset substitution, but potentially exacerbate underinvestment due to debt overhang. The optimal regulatory policy balances distortions created by agency conflicts and asymmetric information while incorporating the social benefit of bank debt. Asymmetric information and strategic reporting only impact regulation for intermediate social debt benefit l

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Kullab, Yarob, Nabil Messabia, Issam Altaweel, and Mohammed Shehada. "Determinants of dividend policy in Palestinian banks." Accounting 8, no. 3 (2022): 375–84. http://dx.doi.org/10.5267/j.ac.2021.9.002.

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This study aims to examine whether the dividend theories that were principally developed for non-financial companies in developed institutional environments can explain the dividend policies of banks in Palestine, an emerging market with a high level of uncertainty. It also aims to determine the main factors affecting the banks’ propensity to pay dividends and the banks’ dividend payout ratios. The study uses pooled Probit and ordinary least squares regressions to analyze 10 years of data from all listed banks in the Palestine Stock Exchange Market. The results indicate that agency cost, signa

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Dang, Van Dan, and Hoang Chung Nguyen. "Monetary stimulus and bank liquidity hoarding in an emerging market." Asian Academy of Management Journal of Accounting and Finance 18, no. 1 (2022): 133–61. http://dx.doi.org/10.21315/aamjaf2022.18.1.6.

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The paper examines the impact of monetary policy on bank liquidity hoarding. Using novel measures to capture bank liquidity hoarding in Vietnam during 2007–2019, we find that banks decrease total liquidity hoarding and all three liquidity hoarding components (asset-, liability-, and off-balance sheet items) when the central bank injects more money into the economy. An interesting result appears when we document that banks hoard more liquidity in the event of lowered interest rates. Our additional analysis indicates that the extent to which bank liquidity hoarding responds to monetary policy ch

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Beernaert, Tom, Nicolas Soenen, and Rudi Vander Vennet. "ECB Monetary Policy and the Term Structure of Bank Default Risk." Journal of Risk and Financial Management 16, no. 12 (2023): 507. http://dx.doi.org/10.3390/jrfm16120507.

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Euro Area banks have been confronted with unprecedented monetary policy actions by the ECB. Monetary policy may affect bank risk profiles, but the consequences may differ for short-term risk versus long-term or structural bank risk. We empirically investigated the association between the ECB’s monetary policy stance and market-perceived short-term and long-term bank risk, using the term structure of default risk captured by bank CDS spreads. The results demonstrated that, during the period 2009–2020, ECB expansionary monetary policy diminished bank default risk in the short term. However, we d

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8

De Jager, Phillip. "For banks, fair value adjustments do influence dividend policy." Southern African Business Review 19 (February 26, 2019): 157–90. http://dx.doi.org/10.25159/1998-8125/5812.

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5Most researchers who investigate the interplay between fair value accounting (FVA) and the financial crisis look at the time period during the crisis. This paper investigates a potential role for FVA prior to the crisis: If FVA led to increased accounting profits with the recognition of transitory gains through profit and loss during the boom, and if those increased profits provided the rationale for increased dividends, then bank capital became riskier prior to the crisis, and this would have made the system more prone to failure. A study by Goncharov and Van Triest (2011) found no empirical

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Susanti, Weni, Kamaludin Kamaludin, Rini Indriani, and Fachruzzaman Fachruzzaman. "Dividend policy on regional development banks in Indonesia." Accounting 7, no. 7 (2021): 1635–44. http://dx.doi.org/10.5267/j.ac.2021.5.007.

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This study aims to analyze the variable confirmation between the dividend payout ratio variable with the profitability variable and the lagged dividend variable by looking at the role of the share ownership variable as a dummy mediate variable. The research subject was carried out at the Regional Development Bank (BPD) in Indonesia. This study uses data and samples taken from data issued by the OJK (Financial Services Authority). Regional development banks were chosen because they have a different role in determining their dividend policy compared to other types of banks, but although this ban

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10

Guo, Mengyang, Xiaoran Jia, Justin Yiqiang Jin, Kiridaran Kanagaretnam, and Gerald J. Lobo. "Expansionary Monetary Policy and Bank Loan Loss Provisioning." Journal of Risk and Financial Management 17, no. 1 (2023): 8. http://dx.doi.org/10.3390/jrfm17010008.

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We explore how expansionary monetary policy (EMP) influences bank loan loss provisioning. We find that banks’ discretionary loan loss provisions (DLLPs) increase during periods of EMP. This effect is stronger for banks with greater risk-taking, a larger proportion of influential stakeholders, lower ex-ante transparency of loan loss provisions, and more stringent bank regulation, which is consistent with external stakeholders requiring more conservative and timelier loan loss provisioning. We also find that both the timeliness and the validity of banks’ loan loss provisions (LLPs) increase duri

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Chatterjee, Ujjal K., John M. Downs, Aref A. Hervani, and Joseph J. French. "Credit Constraints and Bank Failures: A Macroprudential Perspective on the U.S. Commercial Banking Sector." International Journal of Business and Management 18, no. 5 (2023): 100. http://dx.doi.org/10.5539/ijbm.v18n5p100.

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We examine the impact of economy wide credit tightening on bank failures and investigate the relationship between bank failures and tighter monetary policy while accounting for bank balance sheet variables. Using a sample of U.S. banks from 1984 to 2020, we find the following: i) increases in corporate credit spreads lead to a significant increase in aggregate bank failures; ii) lower aggregate bank return on equity and higher allowances for loan losses are associated with a higher incidence of bank failures; iii) no robust evidence suggesting that tighter monetary policy drives higher bank fa

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Abdurrasyid, Asyraf Firas, and Evita Puspitasari. "Analysis of Value Decrease Loss Reserve Policy (Case Study in PT Bank “X”, Tbk)." AFEBI Accounting Review 2, no. 01 (2017): 14. http://dx.doi.org/10.47312/aar.v2i01.67.

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<p>This research is aimed to analyze how banks implement policies regarding impairment for allowance losses after the application of FINANCIAL ACCOUNTING STANDARD STATEMENT 50 and 55, and also to analyze how banks exercise professional judgment in their obligation to implement the impairment of the allowance losses policy.</p><p><br />This is a qualitative research, where the case study is used as a method of choice. The case study methods used in this research are Explanation Building and Pattern Matching. The company which is used as a subject of this research is a ba

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Ding, Xin, and Zhonghai Yang. "Monetary policy tightening, accounting information comparability and bank borrowing." China Journal of Accounting Studies 8, no. 1 (2020): 1–34. http://dx.doi.org/10.1080/21697213.2020.1764200.

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TEMCHISHYNA, Y. L., and N. V. KUDRENKO. "Improving payment accounting in a modern bank." Market Relations Development in Ukraine №1(260)2023 133 (March 30, 2023): 117–22. https://doi.org/10.5281/zenodo.7787087.

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Relevance of the research topic. In modern economic conditions, bank activity is characterized by effectiveness and efficiency. The financial basis and purpose of the bank’s activity is profit, which determines the possibilities of its development. Profitability depends on the size of the bank’s income and expenses, including labor costs. Therefore, the study of modern accounting of labor costs is relevant. The purpose of the study is to determine the information and analytical support for the management of labor costs and to determine the directions of their optimization using the

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15

Szunke, Aleksandra. "Changes in monetary policy after the crisis - towards preventing banking sector instability." Corporate Ownership and Control 11, no. 3 (2014): 470–76. http://dx.doi.org/10.22495/cocv11i3conf2p8.

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The instability of the banking sector has become the subject of wider scientific research during the global financial crisis. The financial crisis of the first decade of the twenty-first century began in the U.S. subprime mortgage market and quickly spread to the whole banking sector in the United States as well as in many countries of the global economy. Among five major American investment banks - Lehman Brothers went bankrupt, Bear Stearns and Merrill Lynch were taken over by other banks, and Goldman Sachs and Morgan Stanley were transformed into commercial banks, which were covered by the

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Dang, Van Dan. "The Impact of Monetary Policy on Bank Profitability and the Moderating Role of Funding Patterns in Vietnam." Jurnal Institutions and Economies 14, no. 1 (2022): 109–34. http://dx.doi.org/10.22452/ijie.vol14no1.5.

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The study investigates the effect of monetary policy on bank profitability while also taking into account the moderating role of bank funding patterns. Uniquely, the study focuses on disaggregate components of bank profits in an environment containing various monetary policy tools. Using a dataset of commercial banks in Vietnam, the results show that monetary policy drives bank profitability asymmetrically. Concretely, interest rates (i.e., lending rates and policy rates) exert positive effects on net interest income, but negative impacts on non-interest income. For quantitative-based policy t

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17

Kurnykina, O. V. "Audit of Bank Lending Transactions Accounting when Applying International Standards." Accounting. Analysis. Auditing 10, no. 3 (2023): 58–64. http://dx.doi.org/10.26794/2408-9303-2023-10-3-58-64.

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One of the most important areas of verification during auditing a bank is the audit of the funds placed in loans. The purpose of the audit is to confirm the accuracy of the information in the reports. The article deals with the problems of auditing the accounting of cash loan transactions. Taking into account that one of the objectives of the audit is to confirm the reliability of data in the accounts, the change in requirements for the formation of information on loans issued in the conditions of applying international accounting standards (IFRS) has predetermined the very need to expand and

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18

Judson, Ruth A., and Elizabeth Klee. "Big bank, small bank: Monetary policy implementation and banks’ reserve management strategies." Journal of Economics and Business 63, no. 4 (2011): 306–28. http://dx.doi.org/10.1016/j.jeconbus.2011.01.005.

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19

Rachim, Reslianty, Sukisno Selamet Riadi, Ardi Paminto, Felisitas Defung, Rahcmad Budi Suharto, and Made Setini. "Financial services authority on profitability with external factors as moderating variables at regional development banks in Indonesia." Accounting 7, no. 6 (2021): 1445–54. http://dx.doi.org/10.5267/j.ac.2021.3.020.

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Analyzing the effects of Internal Factors, Local Government Interventions, External Factors and Policies of Bank Indonesia and the Financial Services Authority on Profitability with External Factors as Moderating Variables at Regional Development Banks in Indonesia. Sample this research is a Regional Development Bank of 24 Banks with research data from 2010 to 2018. A total of 24 Regional Development Banks throughout Indonesia were sampled from 2010 to 2018, so the observation data in this study includes 216 research data and there are 80 outlier data so that the data processed in this study w

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Nizamani, Abdul Rahman, Zulkefly Abdul Karim, Mohd Azlan Shah Zaidi, and Norlin Khalid. "Bank heterogeneity in interest rate pass-through: A panel evidence of Pakistan." Asian Academy of Management Journal of Accounting and Finance 17, no. 2 (2021): 107–32. http://dx.doi.org/10.21315/aamjaf2021.17.2.5.

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This article examines the role of bank-level characteristics in determining the nature of interest rate pass-through from monetary policy rates to commercial banks’ lending rates in Pakistan. Several bank-level factors, namely market size, liquidity, capitalisation, profitability, and competition level, were used in analysing the pass-through mechanism. This study utilised a dynamic heterogeneous panel technique, namely the Pooled Mean Group (PMG) estimation for the sample of 12 private commercial banks, over the time span 2003:Q2 to 2015:Q4. Banks of smaller size, large capital, and higher li

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Jr., John J. Merrick, and Anthony Saunders. "Bank Regulation and Monetary Policy." Journal of Money, Credit and Banking 17, no. 4 (1985): 691. http://dx.doi.org/10.2307/1992603.

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Tran, Dung Viet, and Badar Nadeem Ashraf. "Dividend policy and bank opacity." International Journal of Finance & Economics 23, no. 2 (2018): 186–204. http://dx.doi.org/10.1002/ijfe.1611.

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Heider, Florian, Farzad Saidi, and Glenn Schepens. "Life below Zero: Bank Lending under Negative Policy Rates." Review of Financial Studies 32, no. 10 (2019): 3728–61. http://dx.doi.org/10.1093/rfs/hhz016.

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AbstractWe show that negative policy rates affect the supply of bank credit in a novel way. Banks are reluctant to pass on negative rates to depositors, which increases the funding cost of high-deposit banks, and reduces their net worth, relative to low-deposit banks. As a consequence, the introduction of negative policy rates by the European Central Bank in mid-2014 leads to more risk-taking and less lending by euro-area banks with a greater reliance on deposit funding. Our results suggest that negative rates are less accommodative and could pose a risk to financial stability, if lending is d

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Dang, Van Dan. "The Basel III net stable funding ratio and a risk-return tradeoff: Bank-level evidence from Vietnam." Asian Academy of Management Journal of Accounting and Finance 17, no. 2 (2021): 247–74. http://dx.doi.org/10.21315/aamjaf2021.17.2.10.

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The Net Stable Funding Ratio (NSFR) liquidity rule under Basel III guidelines is designed to handle long-term liquidity risk, promoting the sustainable structures of bank funding. This study estimates the NSFR and analyses the impact of this liquidity ratio on banks according to a risk-return trade-off in Vietnam prior to the Basel III implementation. Using yearly data for commercial banks from 2007 to 2018, I find that banks with higher NSFR gain more potential benefits than banks with lower NSFR. Concretely, a rise in NSFR increases bank profitability and decreases bank funding costs, credit

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Hu, Huajing, Yili Lian, and Chih-Huei Su. "Do bank lending relationships affect corporate cash policy?" Review of Accounting and Finance 15, no. 4 (2016): 394–415. http://dx.doi.org/10.1108/raf-11-2015-0167.

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Purpose The purpose of this paper is to examine whether prior bank lending relationships affect firms’ liquidity management. Design/methodology/approach The authors mainly work on evaluating first, whether prior lending relationships affect corporate cash holdings? and second, whether the cash flow sensitivity of cash varies systemically with lending relationships. Three different ways are used to define lending relationships, including the lending relationship dummy, a firm’s maximum relationship intensity in terms of number of deals across all lenders and a firm’s maximum relationship intens

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Fominykh, Maryana. "MECHANISM OF ACCOUNTING SECURED MEDIA OF KEY INFORMATION IN BANKS OF UKRAINE." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 19(47) (2020): 103–9. http://dx.doi.org/10.25264/2311-5149-2020-19(47)-103-109.

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The article examines the essence and components of the bank’s accounting policy, which affect the accounting of inventories of the bank in general and protected media in particular. It is specified that each credit institution develops and approves mandatory accounting policy provisions, which contain a set of principles, methods and procedures used for accounting, preparation and presentation of financial statements. The bank’s accounting and financial reporting are based on the principles defined in the conceptual basis of international financial reporting standards. Protected media have bee

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Muotolu, Peace Chikwemma, and E. O. Nwadialor. "Cashless Policy and Financial Performance of Deposit Money Banks in Nigeria." International Journal of Trend in Scientific Research and Development 3, no. 4 (2019): 465–76. https://doi.org/10.31142/ijtsrd23835.

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The study investigated the effect of Central Bank of Nigeria Cash less Policy and the Financial Performance of Deposit Money Banks in Nigeria. A panel data were collected from a sample of 14 banks covering 6 years spanning from 2012 when the policy was introduced in Nigeria to 2017. The study used return on Asset as proxy for bank performance while the value transactions done through the ATM, POS, Internet Banking, NIP and NEFT platforms E banking Products were used to proxy cash less policy. In other to ensure the validity and the reliability of our data, we therefore subjected our data to a

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Yim, Sang-Giun. "The Influence of IFRS Adoption on Banks’ Cost of Equity: Evidence from European Banks." Sustainability 12, no. 9 (2020): 3535. http://dx.doi.org/10.3390/su12093535.

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This study examines how mandatory adoption of International Financial Reporting Standards (IFRS) in European countries affects banks’ cost of equity. Supporters of IFRS argue that its adoption improves the quality of accounting information, which in turn decreases the cost of equity. However, banking regulators could intervene in the implementation of new accounting standards to protect the stability of the banking system, which would deteriorate banks’ information environment and thereby increase the cost of equity. Using a regression analysis of European listed bank data, I find that banks’

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Seraphin, Prao Yao, Salimata DIABATE, and Anzara Xavier Fabrice Mea. "Economic Policy Uncertainty and Banking Stability in WAEMU Countries: The Role of Banking Specificities." International Journal of Accounting and Financial Reporting 14, no. 3 (2024): 37. http://dx.doi.org/10.5296/ijafr.v14i3.22329.

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This paper analyses the effect of economic policy uncertainty on banking stability, taking into account bank size, capital and liquidity. The study covers WAEMU countries with the exception of Guinea-Bissau, for which data were not available. The data used come mainly from GFDD (2024) and WDI (2024). Using Bruno's (2005) LSDVC estimator, the main results show that economic policy uncertainty has a negative effect on bank stability. However, when accounting for interactions between uncertainty and bank characteristics such as size, capital, and liquidity, these factors appear to mitigate this n

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Chase, Samuel. "Bank Regulation and Monetary Policy: Comment." Journal of Money, Credit and Banking 17, no. 4 (1985): 718. http://dx.doi.org/10.2307/1992604.

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Pyle, David H. "Bank Regulation and Monetary Policy: Comment." Journal of Money, Credit and Banking 17, no. 4 (1985): 722. http://dx.doi.org/10.2307/1992605.

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Lutsenko, Sergey I. "Debates Around the Monetary Policy of the Bank of Russia." Economic Strategies 188, no. 2 (2023): 50–55. http://dx.doi.org/10.33917/es-2.188.2023.50-55.

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Examines the monetary policy features in the context of the investment agenda. Current policy of the Bank of Russia is analyzed. Business profitability accounting in the monetary policy of the financial regulator contribute to the growth of Russian companies’ investment activity.

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Ozili, Peterson K. "Impact of Monetary Policy on Financial Inclusion in Emerging Markets." Journal of Risk and Financial Management 16, no. 7 (2023): 303. http://dx.doi.org/10.3390/jrfm16070303.

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The study investigates the impact of monetary policy on the level of financial inclusion in the big-five emerging market countries from 2004 to 2020. Several indicators of financial inclusion and the central bank interest rate were used in the analysis. It was found that the monetary policy rate has a mixed effect on financial inclusion, and the effect depends on the dimension of financial inclusion examined. Specifically, a high monetary policy rate has a significant negative impact on financial inclusion through a reduction in the number of depositors in commercial banks. A high monetary pol

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Nguyễn Thị Thu, Hiền, and Tuấn Phạm Đình. "Factors Affecting the Loan Loss Provision in Vietnamese System of Commercial Banks." Journal of Asian Business and Economic Studies 222 (October 1, 2014): 89–106. http://dx.doi.org/10.24311/jabes/2014.222.06.

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Establishing loan loss provisions may affect bank’s profitability and capital adequacy ratio. The paper employs regression analysis to explore operations of loan loss provisions in Vietnamese commercial banks in 2008-2012 in its relationship with bank characteristics. The results show that loan loss provisions of Vietnamese commercial banks are positively related to size and proportion of bad debt and negatively related to financial risk ratio. The paper provides theoretical evidence of the opportunism in selection of accounting policy concerning loan risk management by Vietnamese bank manager

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Kasana, E., K. Chauhan, and B. P. Sahoo. "Impact of monetary policy on bank loans in India." Finance: Theory and Practice 27, no. 3 (2023): 56–64. http://dx.doi.org/10.26794/2587-5671-2023-27-3-56-64.

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This research paper aims to investigate the monetary transmission in India through bank lending channel, to know whether a change in monetary policy affects bank loans or not. A balanced panel data of 50 commercial banks covering a timeframe of 11 years from 2009 to 2020 has been undertaken for the research methodology. The outcomes of the dynamic panel have been considered by using the Generalized Method of Moment developed by Arellano Bond Blundell and Bover estimator. The result indicates that channel of bank lending has improved banks’ resilience to monetary shocks. This paper finds the si

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Xiao, Kairong. "Monetary Transmission through Shadow Banks." Review of Financial Studies 33, no. 6 (2019): 2379–420. http://dx.doi.org/10.1093/rfs/hhz112.

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Abstract I find that shadow bank money creation significantly expands during monetary-tightening cycles. This “shadow banking channel” offsets reductions in commercial bank deposits and dampens the impact of monetary policy. Using a structural model of bank competition, I show that the difference in depositor clienteles quantitatively explains banks’ different responses to monetary policy. Facing a more yield-sensitive clientele, shadow banks are more likely to pass through rate hikes to depositors, thereby attracting more deposits when the Federal Reserve raises rates. My results suggest that

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Verga, Giovanni, and Nicoleta Vasilcovschi. "ROMANIAN INTERBANK INTEREST RATES AND CENTRAL BANK’S MONETARY POLICY." Scientific Annals of Economics and Business 66, no. 4 (2019): 487–506. http://dx.doi.org/10.47743/saeb-2019-0042.

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Interbank rates are affected by the monetary policy of a country and represent a link to other financial and credit markets. In 2007, Romania became a member of the European Union and its central bank, the National Bank of Romania (NBR), joined the European System of Central Banks (ESCB) but not the Eurosystem. This paper analyses the role of the central bank and the use of its instruments concerning interbank rates. The research evaluates the influence of the Romanian Central Bank on interbank rates and shows that the policy rate and bank liquidity are among the main determinants of interbank

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Simandjuntak, JBP, Etty Murwaningsari, and Sekar Mayangsari. "ANALYSIS OF THE EFFECT OF ACCOUNTING POLICY AND AUDIT OPINION TOWARD SOVEREIGN ASSET AND LIABILITIES MANAGEMENT (SALM) REPORTING WITH MODERATION OF GLOBAL RISK." Journal of Law and Sustainable Development 12, no. 8 (2024): e3873. http://dx.doi.org/10.55908/sdgs.v12i8.3873.

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Objective: The aim of this study is to the impact of Accounting Policy and Audit Opinion on the SALM (Sovereign Asset And Liabilities Management) reporting. And also to the role of Global Risk as a moderating variable in the effect of Accounting Policy and Audit Opinion on the SALM reporting. Theoretical Framework: Theoretical Framework: In this topic, the institutional concepts and theories underlying the research are presented so as to provide a strong basis for understanding the context of the influence of accounting policy and audit opinion on SALM reporting. Risk theory is also added as a

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ONYEMA, Chukwuemeka Collins, AGBODU Ayodele A. OJO, and M. Adeniyi ADEBAYO. "Impact of Forensic Accounting on Fraud Management: An Examination of Some Selected Deposit Money Banks in Nigeria." International Journal of Research and Innovation in Social Science VIII, no. IV (2024): 1648–61. http://dx.doi.org/10.47772/ijriss.2024.804119.

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This study examined the impact of forensic accounting on fraud management, a study of selected deposit money banks in Nigeria. The study used a survey research design and a five-point Likert scale to collect data used for the analysis of the research work. Regression Analysis and Analysis of (Variance (ANOVA) were used to analyze the data collected. The results revealed that forensic accounting has positive and significant impact on fraud prevention, fraud detection and fraud reduction in deposits money banks in Nigeria. The study has contributed to knowledge as follows: It would save the bank

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Waller, Christopher J. "Monetary Policy Games and Central Bank Politics." Journal of Money, Credit and Banking 21, no. 4 (1989): 422. http://dx.doi.org/10.2307/1992350.

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Yiqiang Jin, Justin, Kiridaran Kanagaretnam, Yi Liu, and Gerald J. Lobo. "Economic policy uncertainty and bank earnings opacity." Journal of Accounting and Public Policy 38, no. 3 (2019): 199–218. http://dx.doi.org/10.1016/j.jaccpubpol.2019.05.002.

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Freixas, Xavier, Antoine Martin, and David Skeie. "Bank Liquidity, Interbank Markets, and Monetary Policy." Review of Financial Studies 24, no. 8 (2011): 2656–92. http://dx.doi.org/10.1093/rfs/hhr018.

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Islam, Serajul, Md Shahidul Islam, Md Rizwan Hassan, et al. "Evaluating the success of green accounting practices in the banking sector of Bangladesh." International Journal of Applied Economics, Finance and Accounting 17, no. 2 (2023): 497–508. http://dx.doi.org/10.33094/ijaefa.v17i2.1215.

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Green accounting has recently become more popular among Bangladeshi banks in order to reduce environmental damage and maintain ecological balance. Therefore, the main objective of this study is to evaluate the success of green accounting adoption by commercial banks in Bangladesh. Data were collected from Bangladeshi banks and subsequently analyzed using the Structure Equation Model (SEM), Spearman rho correlation, one-sample Wilcoxon signed rank test, Mann-Whitney test and Kruskal-Wallis test to examine factors influencing the present green accounting practice and performance of banks. The st

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Meder, Anthony A. "Interaction between Accounting Standards and Monetary Policy: The Effect of SFAS 115." Accounting Review 90, no. 5 (2015): 2031–56. http://dx.doi.org/10.2308/accr-51029.

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ABSTRACT I examine the effect of marketable security holdings on monetary policy when those securities are classified under SFAS 115. Prior research has shown that loan growth is negatively related to monetary contractions, and that marketable security holdings mitigate that negative relationship. Those studies consider the securities in aggregate; I am the first to consider the securities classification in conjunction with monetary policy. I ask whether held-to-maturity securities, relative to non-held-to-maturity securities, are negatively related to loan growth. I find that the held-to-matu

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Locorotondo, Rosy, Nico Dewaelheyns, and Cynthia Van Hulle. "Affiliates’ Bank Debt Policy: Does Parent Firm Nationality Matter?" Journal of Business Finance & Accounting 42, no. 5-6 (2015): 747–76. http://dx.doi.org/10.1111/jbfa.12116.

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Lentner, Csaba, and Sándor J. Zsarnóczai. "Some Aspects of Fiscal and Monetary Tools of the Environmental Sustainability : Through the Case of Hungary." Public Governance, Administration and Finances Law Review 7, no. 1 (2022): 63–76. http://dx.doi.org/10.53116/pgaflr.2022.1.5.

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On the one hand, economic sustainability depends on an environmentally friendly and energy-saving economy, though it rather means the continuous functioning of businesses and the national economy, which is expressed in the balance of accounting, foreign trade and budget balances. On the regulatory side, monetary policy, alongside fiscal policy, serves ensuring economic sustainability, as the main objective of central banks is to ensure price stability and maintain financial equilibrium to underpin continued economic activity. However, in our energy crisis-ridden world, there is an increasing e

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Hosseinidoust, Seyed Ehsan, and Armin Saatian. "The effect of financial repression policy on bank liquidity risk (evidence from Central Bank of Iran)." Afro-Asian J. of Finance and Accounting 12, no. 5 (2022): 574. http://dx.doi.org/10.1504/aajfa.2022.10051852.

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Hosseinidoust, Seyed Ehsan, and Armin Saatian. "The effect of financial repression policy on bank liquidity risk (evidence from Central Bank of Iran)." Afro-Asian J. of Finance and Accounting 12, no. 5 (2022): 574. http://dx.doi.org/10.1504/aajfa.2022.126961.

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Jiménez, Gabriel, Steven Ongena, José-Luis Peydró, and Jesús Saurina. "Credit Supply and Monetary Policy: Identifying the Bank Balance-Sheet Channel with Loan Applications." American Economic Review 102, no. 5 (2012): 2301–26. http://dx.doi.org/10.1257/aer.102.5.2301.

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We analyze the impact of monetary policy on the supply of bank credit. Monetary policy affects both loan supply and demand, thus making identification a steep challenge. We therefore analyze a novel, supervisory dataset with loan applications from Spain. Accounting for time-varying firm heterogeneity in loan demand, we find that tighter monetary and worse economic conditions substantially reduce loan granting, especially from banks with lower capital or liquidity ratios; responding to applications for the same loan, weak banks are less likely to grant the loan. Finally, firms cannot offset the

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Ruan, Wenjuan, and Erwei Xiang. "Which companies find it easier to obtain bank loans? Evidence from China." Corporate Ownership and Control 10, no. 3 (2013): 389–401. http://dx.doi.org/10.22495/cocv10i3c3art5.

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The study investigates the determinants of bank loan financing of Chinese listed companies from 1996 to 2009. The empirical results suggest that the channels through which companies obtain bank loans are different. Companies controlled by the state can more easily obtain loans from state-owned commercial banks and policy banks, while privately controlled companies have significantly larger access to loans from foreign banks. The empirical results also show that political connectedness and institutional development are the significant determinants of the bank loan financing of private companies

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