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Journal articles on the topic 'Banking cash flows'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Demiroglu, Niiara, and Liliya Merdzhanova. "Cash management of banking operations." KANT 35, no. 2 (2020): 22–25. http://dx.doi.org/10.24923/2222-243x.2020-35.3.

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The article discusses the main characteristics of cash management of banking operations, which are necessary for choosing the optimal system for managing cash flows. The following tasks of cash management in the banking sector are highlighted: cash collection forecasting for cash recycling systems, tracking bundles of banknotes and coins, accounting and rejection of dilapidated bills, comprehensive cash collection management, and cash turnover management on a micro-and macro-scale. The role of operational efficiency in the banking sector is emphasized.

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2

Bolibok, Piotr. "Analiza porównawcza znaczenia wyników finansowych i przepływów pieniężnych dla wartości rynkowej w polskim sektorze bankowym." Kwartalnik Kolegium Ekonomiczno-Społecznego. Studia i Prace 2, no. 3 (2015): 51–62. http://dx.doi.org/10.33119/kkessip.2015.2.3.4.

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The paper compares the relevance of earnings and cash flows for market valuein the Polish banking sector. The study used linear regression analysis based onthe data from separate and consolidated financial statements of 18 domesticallybasedcommercial banks listed on the Warsaw Stock Exchange over the period1998–2013. The results indicate that net earnings reported by the examined banksare more value-relevant than both net cash flows and cash flows to equity.

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3

Komal, Zill e. Humma, Sadia Saeed, and Iram Iqbal Qazi. "IMPACT OF FREE CASH FLOW ON THE FINANCIAL PERFORMANCE: EVIDENCE FROM COMMERCIAL BANKS OF PAKISTAN." Pakistan Journal of Social Research 04, no. 02 (2022): 545–51. http://dx.doi.org/10.52567/pjsr.v4i2.505.

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Free cash flows and financial performance is an area of interest for research especially in financial sector that plays a mediatory role between lenders and borrowers. Financial health of any economy depends upon the sustainability of banking sector that is based upon their sound and efficient financial performance. The link between free cash flows and financial performance of financial sector is empirically investigated in the study. Regression results of the study support that free cash flows have significant positive and negative impact on financial performance of banking sector during time

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Bazhenov, Yuri N., and Svetlana T. Rumiantceva. "The Influence of the Digitalization of the Banking System on the Transformation of Cash and Money Circulation in the Russian Federation." Administrative consulting, no. 2 (146) (June 7, 2021): 55–68. https://doi.org/10.22394/1726-1139-2021-2-55-68.

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The purpose: to investigate the impact of digital technologies in the banking sector on the transformation of cash circulation in the Russian Federation. Methods: comparative-statistical, system, expert-analytical. Results: the reasons that determine the possibilities for expanding the use of non-cash payments are noted, the advantages of non-cash payments and QR payments are  determined. Conclusions: the author substantiates the development and implementation of the digital economy and its impact on the control of cash flows of all counterparties of the financial system.

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5

Sari, Bella Mega, Vitriyan Espa, and Nina Febriana Dosinta. "DO CASH FLOWS AND BANK SIZE INFLUENCE STOCK RETURNS?" Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 8, no. 4 (2023): 493–500. http://dx.doi.org/10.24815/jimeka.v8i4.26743.

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This research aims to determine the effect of cash flow statement components and bank size on stock returns. This study uses a signaling and stakeholder theory approach in the banking sector companies listed on the Indonesian stock exchange for 2017-2021. The unit analysis unit is determined based on the purposive sampling method so that the research data derived from financial statements are one hundred eighty-five. The results showed that operating activity cash flow and financing activity cash flow positively and significantly affect stock returns. The investment activity cash flow and bank

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6

Cardilla, Aprilia Louise, Mochamad Muslih, and Dedi Rianto Rahadi. "PENGARUH ARUS KAS OPERASI, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2016." Firm Journal of Management Studies 4, no. 1 (2019): 66. http://dx.doi.org/10.33021/firm.v4i1.686.

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<p>Among the 3 (three) cash flows contained in a company, the cash flows from operations are considered to be the most important cash flow in the company and most determine the success of the company in achieving its main objective, namely profit optimally. The purpose of this study was to study the effect of cash flows from operating activities, company size, and company age on company profits. The research method used is the quantitative research method, using the ordinary least square method. The unit of analysis is the company. Sample selection is done purposively. The sample is 12 b

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7

Alshehadeh, Abdul Razzak, Ghaleb Awad Elrefae, Ihab Ali El Qirem, Haneen A. Al-Khawaja, and Habes Mohammad Hatamleh. "Capital structure: Its effects on earnings volatility, cash flows, and financial performance in commercial banks." International Journal of ADVANCED AND APPLIED SCIENCES 11, no. 10 (2024): 131–39. http://dx.doi.org/10.21833/ijaas.2024.10.015.

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This study aimed to clarify the effect of capital structure on earnings volatility and cash flows in the commercial banking sector. The research focused on all 15 banks listed on the Amman Stock Exchange, and data were gathered from their financial statements between 2018 and 2022. The study employed multiple regression analysis to assess the data and test hypotheses. Previous studies have shown mixed results, with some finding a positive relationship between capital structure and financial performance, while others presented opposing views. The findings of this study provide statistical evide

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8

Mukeshbhai, Dholu Preksha, and P. S. Hirani. "CULTURAL NARRATIVES OF CASH FLOWS IN ACCOUNTING: FROM DESHI NAAMA TO DIGITAL FINANCE." INTERNATIONAL JOURNAL OF ADVANCED RESEARCH IN COMMERCE, MANAGEMENT & SOCIAL SCIENCE 08, no. 01(I) (2025): 191–97. https://doi.org/10.62823/ijarcmss/8.1(i).7212.

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Prior to the development of modern banking and accounting systems, Indian businesses, traders, and moneylenders managed cash flow using traditional methods derived from local and cultural customs. These included oral agreements, handwritten ledgers, Hundis, and community trust—all of which were indigenous banking tools. This paper explores the evolution of cash flow management from these informal yet successful techniques to codified financial reporting. Cash flow statements detail cash transactions under operating, investing, and financing operations. These statements are prepared in complian

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Pintarto, M. Rinto Ananta, and Pujiono Pujiono. "PENGARUH LABA AKUNTANSI & ARUS KAS OPERASI TERHADAP KEPUTUSAN INVESTASI (RETURN SAHAM)." Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) 3, no. 2 (2021): 147–70. http://dx.doi.org/10.28932/jafta.v3i2.3662.

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This study aimed to examine the market reaction to the publication of accounting information in the form of profits and operating cash flows associated with investment decisions. As a proxy of investment decisions is stock returns in banking companies at the time of publication of financial statements. The technique applied in this research is purposive sampling, obtained as many as 114 data (from 38 companies for 3 years). Using the SPSS tool. The method used in this research is non-linear regression test. The results of the study show that accounting earnings have an effect on investment dec

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10

Fia Dialysa. "Analisis Strategi Hedging untuk Manajemen Risiko Optimal pada Perbankan." Jurnal Manajemen Riset Inovasi 2, no. 4 (2024): 68–72. https://doi.org/10.55606/mri.v2i4.3169.

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Hedging is a financial instrument that uses a risk management approach to neutralize systematic risk against changes in prices or cash flows: individuals and businesses. One alternative that can be done to minimize this risk of banking is hedging. (Hasanah, 2022). This study analyzes hedging strategies to achieve optimal risk management in banking companies. The object of the study is the banking industry, both conventional and sharia, listed on the IDX with an observation period of 2019-2023. The targeted outputs are scientific publications and national journals. The results of the study are

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11

Bazhenov, Yuri N., and Svetlana T. Rumiantceva. "The Influence of the Digitalization of the Banking System on the Transformation of Cash and Money Circulation in the Russian Federation." Administrative Consulting, no. 2 (May 14, 2021): 55–68. http://dx.doi.org/10.22394/10.22394/1726-1139-2021-2-55-68.

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The purpose: to investigate the impact of digital technologies in the banking sector on the transformation of cash circulation in the Russian Federation.Methods: comparative-statistical, system, expert-analytical.Results: the reasons that determine the possibilities for expanding the use of non-cash payments are noted, the advantages of non-cash payments and QR payments are determined.Conclusions: the author substantiates the development and implementation of the digital economy and its impact on the control of cash flows of all counterparties of the financial system.

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12

MASLENNIKOV, Vladimir V., and Aleksandr V. LARIONOV. "The role of the behavioral factor in the formation of deposit cash flow volatility." Finance and Credit 29, no. 9 (2023): 1953–72. http://dx.doi.org/10.24891/fc.29.9.1953.

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Subject. The article investigates the volatility of deposit cash flow. The presented study reveals the relationship between the actions of actors with different types of behavior and the volatility of deposit cash flow. Objectives. The aim is to develop an approach to identify volatility caused by behavioral reactions of economic actors. Methods. The study employs a methodological approach to the analysis of the volatility of cash flows, which involves fractal and regression analyses, the construction of Shewhart charts. The latter enabled to determine turbulent values of the deposit cash flow

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13

Nangia, Vinay Kumar, Rajat Agrawal, Narendar V. Rao, and Kotapati Srinivasa Reddy. "Axis–Enam: The Investment Banking Marriage—Will They Produce Superior Cash Flows?" Asia-Pacific Journal of Management Research and Innovation 10, no. 4 (2014): 377–401. http://dx.doi.org/10.1177/2319510x14553722.

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14

Knobloch, Alois Paul, and Felix Krauß. "Reconsidering the Prudential Filter for the Cash Flow Hedge Reserve in View of the Purpose of Banking Regulation." Credit and Capital Markets – Kredit und Kapital 54, no. 2 (2021): 265–99. http://dx.doi.org/10.3790/ccm.54.2.265.

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Common Equity Tier 1 capital of credit institutions is adjusted by the prudential filter for the cash flow hedge reserve according to art. 33(1)(a) CRR. Thereby, fair value changes of hedging instruments, especially of derivatives, are neutralized by imputed fair value changes of future cash flows that are part of a cash flow hedge. However, these future cash flows are (mostly) expected to occur under market conditions and, thus, imputed fair value changes are not reflected in changes of present values derived from real transactions that exist at the time of the regulatory capital calculation.

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15

Abdullah, Karrar Naeem. "THE REFLECTION OF ECONOMIC OPENNESS ON THE STRUCTURE OF THE BALANCE OF PAYMENTS." European Journal of Higher Education and Academic Advancement 1, no. 10 (2024): 30–38. https://doi.org/10.61796/ejheaa.v1i10.984.

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From the above, the researcher believes that it can be said that the third chapter reflects the reflection of economic openness on the structure of the balance of payments. The first section included an analysis of the items of the balance of payments in light of trade liberalization. The first requirement included the reflection of cash flows on the structure of the balance of payments in light of trade liberalization, indicating the effect of economic openness on the current account and the effect of economic openness on the capital account and external balance and imbalance. The balance of

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16

Faccia, Alessio, Narcisa Roxana Moşteanu, Luigi Pio Leonardo Cavaliere, and Gabriele Santis. "The rise of online banks in Italy “WIDIBA Bank” Case Study." Financial Markets, Institutions and Risks 4, no. 2 (2020): 80–97. http://dx.doi.org/10.21272/fmir.4(2).80-97.2020.

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The digitalization of technologies for the functioning of the country’s economy, in particular banking institutions, has made a significant impetus to accelerate their development. It is stated that the use of advanced information technologies in the banking sector of the economy (which was gradually formalized into the concept of “online banking”) has greatly facilitated the implementation of financial transactions, in particular, minimized the physical circulation of money. The purpose of the article is to study the features and principles of online banking on the example of the Italian bank

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17

Prystеmskyi, Oleksandr S., Alina Zh Sakun, Andrii S. Mokhnenko, Serhii V. Kostornoi, and Roman A. Antonov. "Innovations of the European Digital Space in the Banking Payment Services Market." Studies in Business and Economics 20, no. 1 (2025): 228–46. https://doi.org/10.2478/sbe-2025-0013.

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Abstract The article examines the specifics of the development of the banking payment services market in the context of the European vector of the development of the digital economy. It is proven that modern banks operate in a state of rapid and irreversible technological changes, where dynamic fluctuations of the banking services market under the influence of constant changes in customer behavior require innovative payment tools and regulatory levers of payment systems in the global digital space. It is justified that the payment system at the mega-economic or global level is a “digital platf

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18

Hamshari, Yaser Mohd Ahmed. "The Effect of the Relationship Between Cash Flows From Operating Activities and Earnings per Share in Jordan." International Journal of Financial Research 11, no. 4 (2020): 289. http://dx.doi.org/10.5430/ijfr.v11n4p289.

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The study assumes that there is a relationship between the cash flows from the operational activity and the earnings per share. The companies listed on the Amman Stock Exchange have been studied, including the banking sector, the insurance companies sector, and the service sector (education sector). One of the objectives of the study was to know that the administration exploits all available capabilities and achieve quality in profits through activities, operating, financing and investment in a way that achieves a sense of security for the investor and who is waiting for the reward that he inv

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19

Houcine, Asma, and Walid Houcine. "Does earnings quality affect the cost of debt in a banking system? Evidence from French listed companies." Journal of General Management 45, no. 4 (2020): 183–91. http://dx.doi.org/10.1177/0306307020916296.

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This study examines the effect of earnings quality on the cost of debt, for a sample of French listed firms from 2005 to 2015. Using accruals quality (AQ) as a proxy for the quality of financial reports, the results obtained confirm the research hypothesis formulated, showing that the quality of financial reports is negatively related to firms’ interest cost. The results also support that the innate component of AQ has a greater impact on the cost of debt than the discretionary component. The findings of this study may be of interest to managers by providing evidence on the economic consequenc

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20

Mrvić, Tatjana. "INFRASTRUCTURE OF FINANCIAL SYSTEM AND BANKING OPERATIONS OF THE REPUBLIC OF SERBIA." Knowledge International Journal 30, no. 6 (2019): 1581–86. http://dx.doi.org/10.35120/kij30061581m.

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The Financial system has a very important and specific role in the adequate development of a particular national economy. Its key role is essential for the development of the entire national economic activity, which is reflected in the fact that it forms the basis of all financial or cash flows in it. Within the financial system of the Republic of Serbia, the banking system plays a dominant role, and therefore the operations of banks as depository credit institutions. In order for the banking system to develop steadily with less risky transactions, to be trustworthy, it must meet the condition

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21

Maheshwari, Aditya, and Andrey Sarantsev. "Modeling Financial System with Interbank Flows, Borrowing, and Investing." Risks 6, no. 4 (2018): 131. http://dx.doi.org/10.3390/risks6040131.

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In our model, private actors with interbank cash flows similar to, but more general than that by Carmona et al. (2013) borrow from the non-banking financial sector at a certain interest rate, controlled by the central bank, and invest in risky assets. Each private actor aims to maximize its expected terminal logarithmic wealth. The central bank, in turn, aims to control the overall economy by means of an exponential utility function. We solve all stochastic optimal control problems explicitly. We are able to recreate occasions such as liquidity trap. We study distribution of the number of defa

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22

Yuldasheva, Sevara. "FOREIGN EXPERIENCE IN IMPROVING THE COMPETITIVENESS OF COMMERCIAL BANKS." International Journal of Economics and Innovative Technologies 11, no. 4 (2023): 38–46. http://dx.doi.org/10.55439/eit/vol11_iss4/a4.

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The article analyzes the foreign experience of increasing the competitiveness of commercial banks and the prospects for its application in Uzbekistan. The analysis showed that an integrated approach combining many measures is used to increase competitiveness abroad - legal protection of depositors and other participants in transactions, implying, first of all, ensuring the anonymity of customer cash flows, a favorable tax climate, promotion of banking products in all areas of business, reducing the share of overdue loans, a well-thought-out government policy aimed at attracting foreign investm

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23

Baturina, Evgeniya. "Mathematical model of analysis and forecasting of economic processes related to shadow cash flows." Economy under Guard 2022, no. 4 (2022): 25–34. http://dx.doi.org/10.36511/2588-0071-2022-4-25-34.

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The structure of the article allows us to reveal the main content of the proposed mathematical model of analysis and forecasting of economic processes associated with shadow cash flow. The mathematical model of the shadow cash flow is a set of equations and mathematical relations reflecting the main properties of the shadow cash flow and the features of its distribution in the banking environment at the spatial and temporal boundaries of the area of its formation. Based on the review of the main provisions of the scientific literature, the concept of illegal economic benefits extracted by econ

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Vikas, Kulkarni. "MODERNIZING TREASURY MANAGEMENT SYSTEMS: AN ARCHITECT'S APPROACH." INTERNATIONAL JOURNAL OF INNOVATIVE RESEARCH AND CREATIVE TECHNOLOGY 8, no. 5 (2022): 1–11. https://doi.org/10.5281/zenodo.14631875.

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Treasury Management Systems (TMS) play a pivotal role in modern banking and financial institutions, enabling efficient management of liquidity, cash flows, and financial risks. Legacy systems often lack the scalability, flexibility, and integration capabilities required in today’s fast-evolving financial landscape [4]. This paper explores the modernization of TMS through a structured architect’s approach, offering a detailed roadmap for transitioning from legacy to cutting-edge systems. Key themes include modular architecture, cloud-native solutions, real-time analytics, and enhanc

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Мажд, Альнакула. "Analysis of the system of the system of banking supervision and control of the Central Bank of the Russian Federation on the activities of the banking sector in modern conditions." Экономика и предпринимательство, no. 8(121) (July 26, 2020): 155–58. http://dx.doi.org/10.34925/eip.2020.121.8.032.

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В настоящие время, важность частной экономической и социальной роли финансового сектора и банков в достижении экономического развития в стране повышает необходимость регулирования банковской деятельности со стороны государства. Система банковского контроля и надзора (СБКН) представляет собой набор связанных процедур для регулирования процесса финансовой деятельности и движения денежных средств в банковском секторе, и они реализуются через специальных надзорных органов. Целью данного статьи является изучение текущей ситуации (СБКН) за деятельностью российского банковского сектора в современных

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Kamrani, Hossein, Hojjatallah Salari, and Morteza Iranmanesh. "Examining the Impact of Banking Activity Expansion on Electronic Banking Risk." Business, Marketing, and Finance Open 2, no. 2 (2025): 60–71. https://doi.org/10.61838/bmfopen.2.2.6.

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With the expansion of banking activities, the stock returns of bank shareholders are also affected. As fluctuations in bank stock returns increase over the long term, the cash flows of banks are influenced, which may lead to an increase in the growth rate of banks' economic value added. Given the diversification of income sources, the expansion of banking activities, and the level of investment in various economic sectors, the liquidity entering the market increases, ultimately contributing to a rise in the inflation rate. The proportion of independent board members can be considered a factor

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Berlinger, Edina, Zsolt Bihary, and György Walter. "Corporate cash-pool valuation: a Monte Carlo approach." Studies in Economics and Finance 35, no. 1 (2018): 153–62. http://dx.doi.org/10.1108/sef-03-2016-0056.

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Purpose This paper aims to analyze a special corporate banking product, the so-called cash-pool, which gained remarkable popularity in the recent years as firms try to centralize and manage their liquidity more efficiently. Design/methodology/approach A Monte Carlo simulation has been applied to assess the key benefits of the firms arising from the pooling of their cash holdings. Findings The main conclusion of the analysis is that the value of a cash-pool is higher in the case of firms with large, diverse and volatile cash flows having less access to the capital markets, especially if the par

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Sitohang, Pardamean, and Nikmah Nikmah. "FAIR VALUE ACCOUNTING DAN KEMAMPUAN LABA MEMPREDIKSI LABA DAN ARUS KAS MASA DEPAN MENGGUNAKAN PENDEKATAN BALANCE SHEET DAN INCOME STATEMENT." JURNAL FAIRNESS 5, no. 2 (2021): 25–46. http://dx.doi.org/10.33369/fairness.v5i2.15305.

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This study aims to determine whether the disclosure of the fair value of financial instruments used in the financial statements may improve the ability of earnings to predict future earnings and future cash flows after the application of PSAK 50 and 55 (revised 2006). Fair value measurements using two approaches, namely the balance sheet approach and an income statement approach. This study used a banking company listed on the BEI in the period 2010-2013. Using purposive sampling method, the balance sheet approach used a sample of 28 companies and approach to the income statement using a sampl

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Hasan, M. Aynul, Ashfaque H. Khan, and S. Sajid Ali. "Financial Sector Reform and Its Impact on Investment and Economic Growth: An Econometric Approach." Pakistan Development Review 35, no. 4II (1996): 885–95. http://dx.doi.org/10.30541/v35i4iipp.885-895.

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The financial sector is central to economic development as it serves the role of intermediary by mobilising savings and subsequently allocating credit for productive activities. However, in many developing countries including Pakistan, administered interest rate, domestic credit controls, high reserve requirements, use of captive banking system to finance large budgetary requirements of the government and controls on international capital inflows have remained the main features of the monetary policy. These repressive policies had their repercussions in the form of excess liquidity with the ba

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Ayoob, Yousif Salim. "The Concept Of The Bridge-Bank And Its Legal Nature And The Extent Of Its Impact On The Financial Transactions Of Individuals." Multicultural Education 7, no. 10 (2021): 494. https://doi.org/10.5281/zenodo.5576604.

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<em>Banking activity is one of the most prominent areas of the economic sector and therefore it affects and is negatively and positively affected by the developments of the global economy significantly, and this is evident at the present time, as it has become reliance on technology in programming and implementing banking business, by focusing on the principles of governance, transparency, protection and assistance to the consumer and this is the effect positive.As for the negative effect it is represented by the economic obstacles and setbacks that were reflected on the banking sector in many

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Prokofieva, E. "Current aspects of managing the bank’s cash liquidity in terms of minimizing cash circulation." Transbaikal State University Journal 27, no. 2 (2021): 133–38. http://dx.doi.org/10.21209/2227-9245-2021-27-2-133-139.

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The article is devoted to the problem of the banks’ participation in improving the efficiency of the organization of cash circulation, which does not lose its relevance in the modern economy. In the current situation, despite the growth in the volume and share of non-cash payments, the demand for cash is characterized by stability. The article focuses on the features, advantages and disadvantages of the reducing cash circulation process. It is noted that the primary impact on cash circulation is made by settlements made by individuals. In this regard, the study focuses on the fundamental chang

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Ni, Chong. "Analysis of the Core Competitiveness of Chinese Banks Based on Financial Statements." BCP Business & Management 38 (March 2, 2023): 2144–53. http://dx.doi.org/10.54691/bcpbm.v38i.4052.

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China adapts to market trends and improves its financial system, unified large-scale commercial banks, joint-equity commercial banks, agricultural banks, and other commercial banking systems to create a competitive market. Increasing competition in the banking industry has driven all commercial banks to focus on improving their key skills. This paper analyses Bank of China's fundamental skills through financial statements and makes development-related insights. Core competences help organizations maximise earnings and sustain a competitive advantage, according to this paper. The paper analyses

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Sklyarov, Igor Yu, Yulia M. Sklyarova, Lyudmila A. Latysheva, and Bela V. Bolotokova. "METHODOLOGY FOR EVALUATING THE ACTIVE OPERATIONS OF A COMMERCIAL BANK." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/5, no. 147 (2024): 172–78. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.05.024.

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The generation of the main financial result of commercial banks directly depends on the effectiveness of active operations. The evolution of financial relations, the achievement of the main goal of the credit institution’s activ- ities to obtain a positive financial result and the desire of commercial banks to use and diversify free cash flows in the economic environment – all this has determined the relevance of this scientific research. In their activities, all credit institutions constantly apply an effective banking management policy through methods of evaluating active transactions, as we

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Gideon, F., J. Mukuddem-Petersen, and M. A. Petersen. "Minimizing Banking Risk in a Lévy Process Setting." Journal of Applied Mathematics 2007 (2007): 1–25. http://dx.doi.org/10.1155/2007/32824.

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The primary functions of a bank are to obtain funds through deposits from external sources and to use the said funds to issue loans. Moreover, risk management practices related to the withdrawal of these bank deposits have always been of considerable interest. In this spirit, we construct Lévy process-driven models of banking reserves in order to address the problem of hedging deposit withdrawals from such institutions by means of reserves. Here reserves are related to outstanding debt and acts as a proxy for the assets held by the bank. The aforementioned modeling enables us to formulate a st

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Geretto, Enrico, Maurizio Polato, and Laurence Jones. "Single Supervisory Mechanism and corporate finance: A DSCR based approach for AQR prudential provisioning." Risk Governance and Control: Financial Markets and Institutions 11, no. 2 (2021): 47–57. http://dx.doi.org/10.22495/rgcv11i2p4.

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Asset quality review (AQR) conducted by the European Central Bank (ECB) introduced 2014 indicators and logic typically used in the context of corporate finance. The new approach tries to overcome the backward-looking approach in favour of a completely forward-looking perspective based on the assessment of cash flows. From the AQR point of view, EBITDA and DSCR have taken particular importance also in the prudential provisioning process. As is known, the AQR manual, for calculating the prudential provisioning, provides that banks, in a going-concern perspective, estimate the recoverable amount

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Susilowati, Dwi. "Factors affecting dividend payment policy in Indonesian banking sectors moderated by return on assets." IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita 14, no. 1 (2025): 379–98. https://doi.org/10.46367/iqtishaduna.v14i1.2461.

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Purpose – This study analyses how the debt-to-equity ratio, current ratio, and free cash flow influence the dividend payment policy moderated by return on assets. Method – This study uses a quantitative approach with secondary data. Every Indonesian bank listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 as the research population amounts to 47 companies. Observation data of 90 were taken from 18 banks as samples selected using a purposive sampling technique. The data is analyzed using moderated regression analysis (MRA). Based on the results of the Chow and Hausman tests, the

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Malloy, Matthew, and David Lowe. "Global Stablecoins: Monetary Policy Implementation Considerations from the U.S. Perspective." Finance and Economics Discussion Series 2021, no. 020 (2021): 1–14. http://dx.doi.org/10.17016/feds.2021.020.

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This note explores the potential effects of the widespread adoption of a global stablecoin (GSC) on key aggregate financial sector balance sheets in the United States. To do this, we map out cash flows of GSC transactions among financial sector entities using a stylized set of 't-accounts'. By analyzing these individual transactions, we infer aggregate and compositional effects on U.S. commercial banking sector and Federal Reserve balance sheets. Through this lens, we also consider how these balance sheet changes could affect monetary policy implementation, the demand for central bank reserves

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Panova, G. S. "Optimal ratio of cash and non-cash payments." MGIMO Review of International Relations, no. 1(34) (February 28, 2014): 114–26. http://dx.doi.org/10.24833/2071-8160-2014-1-34-114-126.

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Analysis of the present condition and prospects of development of the monetary sector of the Russian economy. Quantitative parameters of aggregate turnover, including the value of cash and non-cash it. Researched issues restricting cash advance industry in Russia and other countries; the problems encountered by foreign States in imposing administrative limits on cash payments; provides specific recommendations and identified risks imposing such restrictions in Russia. The article deals with topical issues of optimization of structure of aggregate turnover. Analyzing the development of money tu

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Syahdina, Aang, and Ghina Fadillah. "Factors Affecting the Quality of Earnings with Capital Structure as Intervening Variables in Banking Companies Listed on IDX." Journal of Accounting and Taxation 2, no. 3 (2022): 70–91. http://dx.doi.org/10.47747/jat.v2i3.863.

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The most critical aspect in locating the value of a corporation is the great of the income generated through the corporation. Optimal earnings quality will have an effect on the value of the company which continuously shows an increase. The same thing also applies vice versa, if the quality of earnings shows results that are not optimal it will reduce the value of the company. The most important achievement when reporting earnings is that it makes it easier for stockholders and creditors to determine cash flows for future periods. Therefore, creditors and stockholders are able to predict the g

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Musiiets, Tetianа, Iryna Olshevska, and Valeriia Mozhna. "Expected credit losses in international banking business." Scientific notes, no. 35 (June 24, 2024): 94–113. http://dx.doi.org/10.33111/vz_kneu.35.24.02.09.061.067.

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The late and insufficient formation of provisions for credit losses became one of the causes of the global financial crisis of 2008-2009. In response to the challenges posed to the international community by this crisis, the Basel Committee on Banking Supervision developed Basel III requirements for financial institutions, which include including issues of credit risk assessment. The International Financial Reporting Standards Board has completely revised its vision of credit risk assessment approaches and issued a new standard, IFRS 9 Financial Instruments. However, Basel III and IFRS 9 form

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Lizunov, P. V., and V. V. Morozan. "Activity of settlement departments at the State Bank of Russia (1898—1917)." Voprosy Ekonomiki, no. 7 (July 2, 2022): 140–54. http://dx.doi.org/10.32609/0042-8736-2022-7-140-154.

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The paper examines clearing operations of settlement departments operating at the State Bank of the Russian Empire. The problem of clearing as a form of noncash interbank settlement became extremely acute for the participants of the money market in the late 19th — early 20th century. The industrial achievements of Russia caused a significant increase in cash flows, which complicated the cash operations of not only of banking institutions, but also of economic entities of the country. This state of affairs demanded the speedy introduction of cashless payments in the banking sector of the Empir

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Baturina, Evgeniya. "Shadow cash flow: the practice of retrospective monitoring methodology." Economy under Guard 2023, no. 4 (2023): 18–27. http://dx.doi.org/10.36511/2588-0071-2023-4-18-27.

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Shadow money flows in the current international geopolitical situation cause enormous damage to the economies of developed countries. It is impossible not to take into account the negative aspect of the existence of money masses in shadow, including criminal structures. In this regard, the issue of methodological security of the economic system of our country remains relevant. In Russia, there is a generally accepted risk-based AML / CFT system implemented by Rosfinmonitoring services in cooperation with law enforcement agencies. But as law enforcement practice shows, causing significant damag

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Zakirova, Alsu, Guzaliya Klychova, Amina Husainova, Angelina Dyatlova, and Igor' Nikitenko. "IMPROVEMENT OF METHODOLOGICAL SUPPORT OF INTERNAL MONEY CONTROL OF THE ENTERPRISE." Vestnik of Kazan State Agrarian University 16, no. 3 (2021): 112–20. http://dx.doi.org/10.12737/2073-0462-2021-112-120.

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Today, most of the business transactions carried out by an economic entity, including in the process of settlements with counterparties, are associated with cash flows. Therefore, the issues of internal control are of particular relevance, which contributes to information and consulting support and optimization of the financial and economic activities of the enterprise. The purpose of the work is to develop methodological tools for internal control of funds at the enterprise. In the course of the study, forms of working documents for internal control were developed. To determine a general stra

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Hadinata, Sofyan. "Relevansi Nilai Informasi Akuntansi Pada Laba, Nilai Buku, dan Arus Kas Operasi: Kasus di Perbankan Indonesia." AKTSAR: Jurnal Akuntansi Syariah 3, no. 2 (2020): 119. http://dx.doi.org/10.21043/aktsar.v3i2.7846.

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<p class="bdabstract">This study aims to examine the relationship between capital markets and accounting information in Indonesian banking. Specifically, this study examines the value relevance of earnings, book values, and operating cash flows. Using a sample of banks listed on the Indonesia Stock Exchange from 2014 to 2018, this study accommodates the documented accounting information in the context of developing markets using stock prices of four months after year-end as a dependent variable. Sampling using a purposive sampling method. This research obtained 35 companies used in this

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Hadinata, Sofyan. "Relevansi Nilai Informasi Akuntansi Pada Laba, Nilai Buku, dan Arus Kas Operasi: Kasus di Perbankan Indonesia." AKTSAR: Jurnal Akuntansi Syariah 3, no. 2 (2020): 119. http://dx.doi.org/10.21043/aktsar.v3i2.7846.

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<p class="bdabstract">This study aims to examine the relationship between capital markets and accounting information in Indonesian banking. Specifically, this study examines the value relevance of earnings, book values, and operating cash flows. Using a sample of banks listed on the Indonesia Stock Exchange from 2014 to 2018, this study accommodates the documented accounting information in the context of developing markets using stock prices of four months after year-end as a dependent variable. Sampling using a purposive sampling method. This research obtained 35 companies used in this

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Baltgailis, Jurijs, Anastasiia Simakhova, and Stanislavs Buka. "AI IN BANKING: SOCIO-ECONOMIC ASPECTS." Baltic Journal of Economic Studies 10, no. 3 (2024): 26–35. http://dx.doi.org/10.30525/2256-0742/2024-10-3-26-35.

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Artificial intelligence is revolutionising the banking sector, offering a range of benefits such as enhanced customer support, improved fraud detection and more informed decision-making. Banks are using AI technologies to optimise their operations, improve customer service, and proactively manage risks, leading to increased efficiency and productivity. The article is devoted to the issue of studying the use of artificial intelligence in the banking sector. The purpose of the article is to explore the potential of artificial intelligence for the banking sector. The article uses methods of data

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BELTRAME, FEDERICO, STEFANO CASELLI, and DANIELE PREVITALI. "LEVERAGE, COST OF CAPITAL AND BANK VALUATION." Journal of Financial Management, Markets and Institutions 06, no. 01 (2018): 1850004. http://dx.doi.org/10.1142/s2591768418500046.

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In this paper, we present a model that demonstrates the effect of debt on cost of capital and value in the case of banking firms. Using a static partial equilibrium setting, both in a steady state and steady growth scenario, we derive a bank-specific valuation metric which separately attributes value to assets and debt cash flows in the form of a liquidity premium and tax-shield. We run our model on a sample of the largest 26 European banks from 2003 to 2016 finding that the value contribution of debt benefits to enterprise value is large and persistent. Further from our model, we derived an i

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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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Dimitropoulos, Panagiotis E., Dimitrios Asteriou, and Evangelos Koumanakos. "The relevance of earnings and cash flows in a heavily regulated industry: Evidence from the Greek banking sector." Advances in Accounting 26, no. 2 (2010): 290–303. http://dx.doi.org/10.1016/j.adiac.2010.08.005.

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Osuji, Casmir C., and Andrew O. Agbada. "Imperatives of Effective Working Capital Management and Profitability in the Banking Industry in Nigeria." International Journal of Financial Research 11, no. 2 (2020): 229. http://dx.doi.org/10.5430/ijfr.v11n2p229.

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This study explored the imperatives of effective Working Capital Management (WCM) and Profitability in the banking industry in Nigeria. WCM core variables namely: Short-term Investments; Credits to customers and Account Receivables and Payables were used as proxy. Survey design was adopted and data were collected using questionnaires and analyzed with Pearson Product-Moment Correlation Coefficient (PPMCC) denoted by ‘r’. The findings to an extent counter apriori expectation. Though the values of ‘r’ exhibited positive signs affirming positive relationship, the strength of relationship is on th

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