Relevant bibliographies by topics / Reporting of banks

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Reporting of banks'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Reporting of banks"

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Siyanbola, Trimisiu Tunji, Apollos Ndubuisi Nwaobia, and Emmanuel Dare Otitolaiye. "Sustainability Reporting and Assets Quality of Listed Deposit Money Banks in Ghana, Kenya and Nigeria." European Journal of Accounting, Auditing and Finance Research 11, no. 6 (2023): 92–110. http://dx.doi.org/10.37745/ejaafr.2013/vol11n692110.

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Bank's asset quality deteriorates when banks are exposed to high non-performing loans and associated credit risks. Sustainability reporting deepens the acceptability and understanding of huge opportunities and enhances the corporate competitive advantage of the banks in enhancing banks’ assets quality. This study investigated the effect of sustainability reporting on the assets quality of listed deposit money banks (DMBs) in Ghana, Kenya and Nigeria. The study explored secondary data, using a population of 95 listed DMBs, while a sample size of 31 DMBs was purposively selected for a period of
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Briones, Jesus P., and Doringer P. Cabrera. "INTERNET FINANCIAL REPORTING: THE CASE OF PHILIPPINE BANKS." JURNAL AKUNTANSI DAN AUDITING 13, no. 1 (2016): 1–18. http://dx.doi.org/10.14710/jaa.13.1.1-18.

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The purpose of this research is to evaluate the extent of internet financial reporting (IFR) of Philippine banks. Used as samples were top commercial banks and thrift banks operating in the country considering their total assets as of March, 2012 as published by the Bangko Sentral ng Pilipinas in its website. Financial information in the websites of the sampled banks were evaluated during the third quarter of 2012. The study revealed that the quality and extent of IFR of Philippine commercial banks is “average” based on their IFR index score of 44.50 while thrift banks posted a below average I
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Pervan, Ivica, and Marijana Bartulović. "Determinants Of Internet Financial Reporting Of Croatian Banks – Panel Analysis." KnE Social Sciences 1, no. 2 (2017): 170. http://dx.doi.org/10.18502/kss.v1i2.655.

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<p>In the recent years, reporting and transparency of banks is in the focus of national and international regulators and their aim is to increase the transparency of financial institutions in order to strengthen stability of the banking system. In this paper, the authors used dynamic panel analysis in order to analyze the practice of Internet financial reporting of Croatian banks in the period from 2010 to 2014. Research of Bank's Internet financial reporting practices was carried out at two levels. At the first, descriptive level, the goal of the research was to determine the level as w
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Sweeney, Mary E., Anona Armstrong, Gary O'Donovan, and Maree Fitzpatrick. "Social Reporting and Australian Banks." Journal of Corporate Citizenship 2001, no. 4 (2001): 91–108. http://dx.doi.org/10.9774/gleaf.4700.2001.wi.00009.

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van der Wel, F. "Financial reporting by Dutch banks." European Accounting Review 1, no. 2 (1992): 474–77. http://dx.doi.org/10.1080/09638189200000045.

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Maali, Bassam, Peter Casson, and Christopher Napier. "Social reporting by islamic banks." Abacus 42, no. 2 (2006): 266–89. http://dx.doi.org/10.1111/j.1467-6281.2006.00200.x.

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Pacheco, Alexandre, and Manuel Branco. "Banks’ Sustainability Reporting in Brazil." International Journal of Financial Studies 13, no. 3 (2025): 114. https://doi.org/10.3390/ijfs13030114.

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The purpose of this study is to evaluate the quality of sustainability reporting from banks operating in Brazil from the perspective of the GRI reporting principles and the coverage of reported content and its correlation with the SDGs. We also examine whether there is some association between the quality of such reporting and some characteristics of the banks (e.g., national vs. foreign, publicly traded vs. privately held, government vs. privately controlled). We used two different methodologies proposed in existing literature to assess quality based on economic, social, and environmental con
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Ramdhony, Dineshwar. "Corporate Social Reporting By Mauritian Banks." International Journal of Accounting and Financial Reporting 5, no. 2 (2015): 56. http://dx.doi.org/10.5296/ijafr.v5i2.8067.

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The paper examines CSR disclosures by commercial banks operating in Mauritius. Annual reports for the year 2011 were scrutinized using content analysis. Five categories of disclosure were chosen in line with the Code of corporate governance and prior studies. Due to the small number (20) of banks operating in the country all banks were selected. Findings show that banks with higher visibility disclose more CSR information thus confirming that the legitimacy theory is an explanation for CSR disclosure by Mauritian banks. CSR reporting is prevalent among all banks but forty percent of banks disc
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Riza Salman, Kautsar. "What drives the level of social reporting disclosure at Islamic commercial banks?" Banks and Bank Systems 18, no. 4 (2023): 61–73. http://dx.doi.org/10.21511/bbs.18(4).2023.06.

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This study analyzes the factors driving the level of Islamic social reporting. Based on the literature review, it was revealed that the lack of consensus from the drivers of Islamic reporting disclosure in Islamic banks, especially in Indonesia, is different from disclosure in conventional banks where there is a lot of consensus. Empirical analysis uses panel data collection from 12 Islamic commercial banks in Indonesia from 2010 to 2022. To estimate the relationship between variables, EViews 12 is used. The control variables used in this study are profitability and size of Islamic banks. The
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Osayantin Aifuwa, Hope, Muhammed Kamaldeen Usman, Muhammed Lawal Subair, Gideon Temidayo Philip, and Kerimu Hussien. "BOARD ETHNICITY AND SUSTAINABILITY REPORTING." Copernican Journal of Finance & Accounting 11, no. 1 (2022): 9–27. http://dx.doi.org/10.12775/cjfa.2022.001.

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The aim of this study is to investigate the relationship between board ethnicity and sustainability reporting of listed deposit money banks in Nigeria from the period 2013–2020. The study examined the impact board members’ interaction from major and minor ethnic groups have on the sustainability reporting of listed deposit money banks. Secondary data was collected from annual reports and account of listed deposit money banks from the Nigeria Stock Exchange website. Results from the panel least squares regression revealed that the proportion of directors from HAUSA ethnic group have a positive
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Dissertations / Theses on the topic "Reporting of banks"

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Noraini, Mohd Ariffin. "Enhancing transparency and risk reporting in Islamic banks." Thesis, University of Surrey, 2005. http://epubs.surrey.ac.uk/911/.

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Botha, Kooi. "The banking industry – strategy reporting trends." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/21383.

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Thesis (MBA)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: Throughout the years, organisations were known for only reporting on their financial position, but due to stakeholders becoming more informed about the sustainability crisis, organisations realised the importance of moving away from only reporting on financial information and are now also including information about the impact of their activities on the society and environment in which they operate in sustainability reports. King II stipulated that organisations should produce a sustainability report during their reporting
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Maali, Bassam. "Financial accounting and reporting in Islamic banks : the case of Jordan." Thesis, University of Southampton, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.412271.

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Oduro-Kwateng, George. "The evaluation of environmental reporting by publicly listed South African banks." Thesis, Rhodes University, 2010. http://hdl.handle.net/10962/d1003860.

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Recently, bankers have come to realise that banking operations, especially corporate lending, affect and are affected by the natural environment and that consequently, the banks might have an important role to play in helping to raise environmental standards. Although the environment presents significant risks to banks, in particular environmental credit risk, it also perhaps presents profitable opportunities. Stricter environmental regulations have forced companies to invest in environmentally friendly technologies and pollution control measures and in tum generated lending opportunities for
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Nicoletti, Allison Kathleen. "The Effects of Auditors and Regulators on Bank Financial Reporting: Evidence from Loan Loss Provisions." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1468571167.

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Hossain, Mohammed. "Financial reporting and corporate governance disclosures of Indian banks: an empirical analysis." Thesis, University of Liverpool, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.490632.

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The study focuses on the financial reporting practices of Indian banking companies. Its purpose is to examine empirically, the ~ssociation between a number of corporate attributes and levels of disclosure in corporate annual reports as well as to determine the quality of financial reporting. Most of the previous research in this area has concentrated on non-financial companies in both developed and developing countries, with the result that research on financial companies, and especially banking companies, is limited. India is the largest country in South Asia with a huge financial system and
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JIANG, Jin. "The influence of banks on auditor choice and auditor reporting in Japan." Digital Commons @ Lingnan University, 2010. https://commons.ln.edu.hk/acct_etd/8.

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Debt as opposed to equity as the major source of financing and the influence of banks on the corporate governance of listed companies are unique features of the Japanese business environment. This thesis investigates how these features affect the choice of auditor by Japanese listed companies and auditor reporting by Japanese CPA firms on those companies. Pong and Kita (2006) provided some univariate analyses and indicated that Japanese companies tended to select the same external auditors as their main banks to reduce the agency costs. In this thesis, I further examine the influence of main b
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Bidari, Gopi. "Factors affecting CSR disclosure in Nepalese banks: a global reporting initiative perspective." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2016. https://ro.ecu.edu.au/theses/1803.

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This thesis examines the extent of Corporate Social Responsibility (CSR) disclosures made by Nepalese banks in their annual reports based on GRI G4 guidelines. Also, this thesis accentuates the relationships between the influencing factors (i.e. bank size, bank age, bank profitability and ownership structure) and the CSR disclosure levels (i.e., economic, social, environmental and the overall CSR disclosures). A sample of 82 banks was selected from the Nepal Stock Exchange for the year 2014. CSR related information was collected from the annual reports of the sample banks. Content analysis and
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Idris, Ahmad Fauzi. "Islamic banks' financial reporting and its usefulness to investors : a case study of Bank Islam Malaysia Berhad Malaysia." Thesis, Cardiff University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.363265.

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Karilainen, Miia. "Usefulness of Financial Accounting Information in Commercial Lending : By Banks in Sweden." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32560.

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Recent research has focused more on the needs and usage of accounting information in favor of its investors. Hence, there has been less attention towards creditors’ information needs. Additionally, it has been criticized that accounting information has lost its relevance to its users (Francis &amp; Schipper 1999; Hail 2013). As Allen and Cote (2005) stated, it is hard to make any improvements to financial reporting if creditors’ decision making behavior is not well investigated. Thus, the aim of this research is to narrow the gap between studies concerning the information needs and usefulness
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Books on the topic "Reporting of banks"

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Donnell, Heagy Cynthia, ed. Principles of bank accounting & reporting. Education Policy & Development, American Bankers Association, 1991.

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Romuald, Bertl, ed. Eigenkapital: Finanzierung, Basel II, Bilanzierung, Besteuerung, Reporting. Linde, 2004.

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Malik, Vipin. Value reporting and global comparative advantage: Banking & finance. VMA Infomerics Pvt. Ltd., 2005.

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Mittaz, Jean-Pierre. Reporting im Bankkonzern: Information der Öffentlichkeit und des Verwaltungsrates. P. Haupt, 1993.

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Richard, Rikert, Shohet Jack, and American Institute of Certified Public Accountants., eds. Disclosure checklists for banks: A financial reporting practice aid. American Institute of Certified Public Accountants, 1986.

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Zgraggen, Urs. Risk Reporting: Eine Illustration am Beispiel der Kantonalbanken. Schulthess, 2006.

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Müller, Kay. Investing in Private Equity Partnerships: The Role of Monitoring and Reporting. Betriebswirtschaftlicher Verlag Dr. Th. Gabler / GWV Fachverlage GmbH, Wiesbaden, 2008.

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Deutsch, Gary M. Fair value reporting: Accounting for bank financial instruments. Sheshunoff, 1993.

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Massachusetts. Executive Office of Elder Affairs. Replicating the Massachusetts Bank Reporting Project: A guide for other states. Executive Office of Elder Affairs, Commonwealth of Massachusetts, 1998.

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Fredriksson, Antti. Soft and hard information in bank-firm relationships: The effects of relationship intensity and reporting conservatism on loan pricing and relationship value. Turku School of Economics, 2010.

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Book chapters on the topic "Reporting of banks"

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Goncharov, Igor, Zoltán Novotny-Farkas, and Carmine Pizzo. "Accounting Policies, Distribution Rules, and the Financial Performance of Central Banks." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-73549-3_3.

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Abstract This paper provides comprehensive evidence on the financial performance of 148 central banks and its determinants over the period of 2010–2022. We observe a deterioration in central banks’ capital buffers (i.e., equity) and profitability over our sample period, with the year 2022 seeing the largest percentage of central banks reporting losses (40%). While this deterioration in financial performance reflects the outcome of economic factors such as inflation and increased balance sheet size, we show that central banks’ financial reporting choices and distribution rules also play a subst
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Sweeney, Mary E., Anona Armstrong, Gary O’Donovan, and Maree Fitzpatrick. "Social Reporting and Australian Banks." In Australasian Perspectives on Corporate Citizenship. Routledge, 2023. http://dx.doi.org/10.4324/9781351288729-9.

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Haj-Salem, Issal, and Khaled Hussainey. "A content analysis of narrative COVID-19 disclosure in Omani Islamic banks." In Corporate Narrative Reporting. Routledge, 2022. http://dx.doi.org/10.4324/9781003095385-24.

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Adelopo, Ismail, Musa Obalola, and Ramiro Cea Moure. "Corporate Social Disclosures by Banks: Between Legal Institution and Cultural Dimensions." In Sustainability and Social Responsibility: Regulation and Reporting. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-4502-8_13.

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Santos, Aldina Lopes, and Lúcia Lima Rodrigues. "Investigating the Effectiveness of Banks’ Non-financial Reporting in Portugal." In Corporate Responsibility, Sustainability and Markets. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-79660-0_5.

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Ruiz, Marco. "Governance, Risk Management, Reporting, and Control at the Central Bank of Colombia." In Asset Management at Central Banks and Monetary Authorities. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-43457-1_20.

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Osman, Mohamed Nagy. "Social Reporting of Egyptian Islamic Banks: Insights from the Post-Revolution Era." In Palgrave Studies in Impact Finance. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-16522-2_14.

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Stockenstrand, Anna-Karin. "Financial Reporting Issues and Their Connection to Strategy and Management Control Aspects in Swedish Banks 1998–2012." In Bank Regulation. Routledge, 2017. http://dx.doi.org/10.4324/9781315563893-11.

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Scannella, Enzo, and Salvatore Polizzi. "Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks." In Palgrave Macmillan Studies in Banking and Financial Institutions. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-16295-5_10.

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Shafiai, Syahiru, and Engku Rabiah Adawiah Engku Ali. "The Need for Credible Reporting of Shariah Non-compliance Event by Islamic Banks in Malaysia." In Islamic Development Management. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-7584-2_20.

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Conference papers on the topic "Reporting of banks"

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Ormin, Koholga, and Musa Jerry. "International Financial Reporting Standards Adoption and Financial Reporting Information Overload: Evidence from Nigerian Banks." In Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.13.

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Bulgac, Corina. "The Commercial Bank's Contribution To The Optimization Of Fiscal Management." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.49.

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The purpose of this article is to examine how commercial banks contribute to improving the quality of tax administration, highlighting the essential role these institutions play in the correct collection and reporting of taxes. The author also aims to highlight how banks facilitate the payment of taxes and tax contributions, thus contributing to the simplification of the payment process for both taxpayers and tax authorities. Finally, the purpose of the article is to emphasize the importance of commercial banks in ensuring equity and transparency in the tax system, with an impact on the sustai
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Nadir Hamd Makhmwri, Adnan, and Ronya Fakhir Hussein. "The importance of the information contained in the general-purpose financial reporting reports for predicting the financial failure of Iraqi banks (proposed model)." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/31.

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The research aims to reach the possibility of relying on the information contained in the financial reporting reports of Iraqi banks to reach the best set of financial ratios that can be used to build the proposed standard model for predicting the failure of troubled and non-stumbling Iraqi banks through statistical analysis of those ratios and extracting the most important ratios affecting the prediction The aim of the research is to build a building with the ability to predict early failure of Iraqi banks, to predict and early detection of weaknesses in financial performance and correct devi
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Nadir Hamd Makhmwri, Adnan, and Ronya Fakhir Hussein. "The importance of the information contained in the general-purpose financial reporting reports for predicting the financial failure of Iraqi banks (proposed model)." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/31.

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The research aims to reach the possibility of relying on the information contained in the financial reporting reports of Iraqi banks to reach the best set of financial ratios that can be used to build the proposed standard model for predicting the failure of troubled and non-stumbling Iraqi banks through statistical analysis of those ratios and extracting the most important ratios affecting the prediction The aim of the research is to build a building with the ability to predict early failure of Iraqi banks, to predict and early detection of weaknesses in financial performance and correct devi
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Williams, B. M., and S. A. Ogundele. "Impact of Board Gender and Diversity on Financial Reporting Quality of Deposit Money Banks (DMBS)." In 27th iSTEAMS-ACity-IEEE International Conference. Society for Multidisciplinary and Advanced Research Techniques - Creative Research Publishers, 2021. http://dx.doi.org/10.22624/aims/isteams-2021/v27p11.

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The continuous decline the financial reporting quality of Deposit Money Banks (DMBS) calls for urgent attention of researchers, this paper hereby examines the impact of board gender and diversity on financial reporting quality of Deposit Money Banks (DMBS). To achieve the objective of this study, the data for this study were mainly be from Secondary from NSE, in this study the researcher selected five (5) major top Deposit Money Banks for statistical evaluation. Panel Data Regression Analysis were employed in order to test the hypotheses of the study. The study revealed that Presence of Women
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Jovković, Biljana, and Aleksandra Radojević. "PERFORMANCE ANALYSIS AND AUDIT OF BANKS’ FINANCIAL STATEMENTS IN THE REPUBLIC OF SERBIA." In Eighth International Scientific Conference Contemporary Issues in Economics, Business and Management [EBM 2024]. Faculty of Economics, Kragujevac, 2025. https://doi.org/10.46793/ebm24.367j.

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Banks are financial institutions of great importance for maintaining the stability of a national economy. The stable and profitable operations of banks will prevent market disturbances and means that banks are ready to support all other participants through the provision of credit and deposit services. Fraudulent financial reporting and irregularities in financial statements that have occurred in history have shown the special role and importance of audit firms. Presenting the auditor’s opinion in an audit report ensures greater certainty for decision makers who are interested in those audited
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Hashm taha, Omar. "The role of IAS No. (1) In achieving a balance between the relevance and reliability of financial statements in commercial banks." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/28.

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This study dealt with research and analysis an important topic directly related to the activity of commercial banks, as it is known these banks depend on the practice of their banking operations, on the funds deposited with them, and also their activity must be characterized by stability and be obligated to disclose the results of their work periodically by preparing a set of binding financial reports in accordance with the local laws in force and the international accounting and financial reporting standards informed by the guidance and recommendations they contain, in particular IAS No. (1)
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Hashm taha, Omar. "The role of IAS No. (1) In achieving a balance between the relevance and reliability of financial statements in commercial banks." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/28.

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This study dealt with research and analysis an important topic directly related to the activity of commercial banks, as it is known these banks depend on the practice of their banking operations, on the funds deposited with them, and also their activity must be characterized by stability and be obligated to disclose the results of their work periodically by preparing a set of binding financial reports in accordance with the local laws in force and the international accounting and financial reporting standards informed by the guidance and recommendations they contain, in particular IAS No. (1)
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Misorimaligayo, Beatrice Wekhe, Edward G. Ochieng, and Helen Hoka Osiolo. "ESG RISKS INTEGRATION, MANAGEMENT, REPORTING AND COMPETITIVE OPPORTUNITIES IN COMMERCIAL BANKS – A SYSTEMATIC LITERATURE REVIEW." In 13th International Scientific Conference „Business and Management 2023“. Vilnius Gediminas Technical University, 2023. http://dx.doi.org/10.3846/bm.2023.1021.

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The purpose and main objective of the study was to carry out a systematic review of literature on ESG risks integration, management and reporting and its associated challenges and opportunities in the banking sector due to inadequacy in literature related to the aspects of strategy, governance, assessment, measurement, management, monitoring, reporting, culture and data and technology in emerging markets and some developed countries. Five steps in the systematic mapping process were employed and findings revealed the need for further investigation on ESG issues and policy action to focus on th
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Hill, Brian T., Alan Ruffman, and Kilah Ivany. "Historical Data Added to the Grand Banks Iceberg Database." In SNAME 8th International Conference and Exhibition on Performance of Ships and Structures in Ice. SNAME, 2008. http://dx.doi.org/10.5957/icetech-2008-109.

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The Grand Banks Icebergs Database has been augmented recently by all the available iceberg data from the International Ice Patrol (IIP) annual bulletins prior to 1960. Transcription of all the iceberg records from the Hydrographic Bulletin (HB) of the U.S. Hydrographic Service is also underway. This weekly bulletin was published from 1889 until 1954, although only data from the 1920s have been transcribed so far. Trends in iceberg reporting in relation to those of the International Ice Patrol are discussed, along with trends in iceberg numbers which show a sharp decline after many years of hig
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Reports on the topic "Reporting of banks"

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Duro, Miguel, Germán López-Espinosa, Sergio Mayordomo, Gaizka Ormazabal, and María Rodríguez-Moreno. Enforcing mandatory reporting on private firms: the role of banks. Banco de España, 2022. http://dx.doi.org/10.53479/23526.

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This paper studies firm-level factors shaping the enforcement of financial reporting regulation on private firms and proposes bank lending as a particularly important one. Our tests are based on a rare combination of data sets, which allows us to construct unique measures of misreporting, notably in the form of underreporting of debt. We observe that private firms with bank debt are more likely to file mandatory financial reports and less likely to file information with irregularities. While we also find evidence that the need for bank financing can induce firms to misreport, this concern is m
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Moreno, Ángel Iván, and Teresa Caminero. Assessing the data challenges of climate-related disclosures in european banks. A text mining study. Banco de España, 2023. http://dx.doi.org/10.53479/33752.

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The Intergovernmental Panel on Climate Change (IPCC) estimates that global net-zero should be achieved by 2050. To this end, many private firms are pledging to reach net-zero emissions by 2050. The Climate Data Steering Committee (CDSC) is working on an initiative to create a global central digital repository of climate disclosures, which aims to address the current data challenges. This paper assesses the progress within European financial institutions towards overcoming the data challenges outlined by the CDSC. Using a text-mining approach, coupled with the application of commercial Large La
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Rosse, Anine. Stream channel monitoring for Wind Cave National Park 2021 Data report. National Park Service, 2023. http://dx.doi.org/10.36967/2296623.

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The Northern Great Plains Inventory and Monitoring Network (NGPN) began stream channel monitoring in Highland Creek at Wind Cave National Park (WICA) in 2021. This data report summarizes the data collected during the 2021 season pertaining to watershed, reach, and physical habitat. After data are collected for at least four cycles, trends may be reported. This report covers three main areas: 1) Reporting on upland channel characteristics data that may affect habitat such as: land cover, drainage area, and total stream length; 2) Reporting of geomorphic dimensions such as: channel widths, bank
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Bialus, Diana, Le Thanh Tam, Thi Thu Hien Nguyen, and Chu Hong Minh. Financial Access of Women-Owned Small and Medium-Sized Enterprises in Viet Nam. Asian Development Bank, 2022. http://dx.doi.org/10.22617/wps220612-2.

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This working paper identifies challenges in access to finance for women-owned small and medium-sized enterprises (SMEs) in Viet Nam and recommends ways to improve it. Out of 27 banks surveyed, the authors found that only 5 cater to the specific needs of SMEs owned by women. The paper proposes ways of incentivizing financial institutions to invest in this market segment. These include requiring gender-disaggregated data reporting, boosting knowledge on gender lens investing, improving guarantee schemes, and promoting lending to women-owned SMEs as an active hedge against portfolio deterioration
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Niesten, Hannelore. Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.030.

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This policy brief examines the effects of cumulative, specific 7.2 per cent taxes on mobile money (MM) service providers in Côte d’Ivoire. It assesses the unique tax framework, which deviates from the consumer-centric trend observed in many African countries, where end-users typically bear the burden. Initially targeting telecom companies, the tax expanded to encompass MM providers created by licensed telecom operators (Orange Money, MTN Money, and Moov Money) and, later, all companies providing MM operations. Concerns over potential investment declines persist, yet concrete evidence is absent
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Acharya, Sunil, Rasmus Bo Sørensen, and Hans Peter Dejgaard. Unaccountable Adaptation: The Asian Development Bank’s overstated claims on climate adaptation finance. Oxfam International, 2024. http://dx.doi.org/10.21201/2024.000023.

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Despite positioning itself as the ‘climate bank of Asia and the Pacific’, it is difficult to ascertain the Asian Development Bank’s claims of climate adaptation finance. Oxfam analysed the bank’s 2019–2023 climate finance portfolio and conducted a detailed assessment of 15 climate adaptation projects, comprising 43% of reported adaptation finance for FY 2021 and 2022. Oxfam found that the Asian Development Bank (ADB) hugely overstates the reported amounts with potential over-reporting of 44% in average for the assessed projects. This briefing paper calls for a transformative shift in the ADB’s
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Gerritsen, Erik, Lisa Korteweg, Foivos Petsinaris, et al. Options for Considering Nature-positive Finance Tracking and Taxonomy. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004572.

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Healthy and resilient ecosystems underpin our societies and economies. Collapse of just a few ecosystem services such pollination, timber from forests and food from marine fisheries, could result in a global GDP decline of USD 2.7 trillion annually by 2030. We are not investing sufficiently in nature, resulting in an estimated nature funding gap as high as US$800 billion per year. Redirecting financial flows towards nature-positive investments and activities is critical. Multilateral Development Banks (MDBs) play an instrumental role to support a nature-positive future, aligned with the forthc
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Soares, Tatiana Fontes, John Eriksson, Marco Velarde, and Alejandro Soriano. IDB-9: Corporate Results Framework. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0010518.

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In IDB-9 the Board of Governors of the Inter-American Development Bank (IDB or Bank) mandated implementation of a corporate results framework (CRF), leading to greater emphasis on results throughout the Bank. This background paper responds to the Governors' request that the Office of Evaluation and Oversight (OVE) evaluate the completeness and effectiveness of CRF implementation at the IDB-9 midpoint. The findings of this paper are based on a review of relevant Board and Bank strategic and operational documents as well as interviews with mid- and senior-level staff and Executive Directors. Giv
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Álvarez, Carola. DEO 2010: Main Messages. Inter-American Development Bank, 2011. http://dx.doi.org/10.18235/0006905.

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This presentation discusses the most important findings of the Development Effectiveness Overview (DEO) of 2010. The DEO is a reporting instrument of the Development Effectiveness Framework approved in 2008. The main messages are (i) Demonstrating the effectiveness of our work becomes even more relevant given that today the IDB is a larger and more strategically-focused bank. (ii) Our development effectiveness agenda has produced encouraging results. (iii) The Bank's performance shows an upward trend in becoming a results-based organization, as depicted by indicators across all areas of our wo
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Dejuan-Bitria, Daniel, Wayne R. Landsman, Sergio Mayordomo, and Irene Roibás. How do changes in financial reporting standards affect relationship lending? Banco de España, 2024. http://dx.doi.org/10.53479/37892.

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This paper analyses the effect of the expected credit loss model under IFRS 9 on relationship lending in Spain. We document that relationship exclusivity between a bank and a firm has a positive effect on the growth of credit. However, this positive effect is significantly reduced after implementation of IFRS 9. We estimate that in 2018 the negative impact of IFRS 9 on relationship lending led to a reduction in credit to Spanish non-financial firms of 2.8% of their total outstanding credit, suggesting a sizeable effect on the availability of credit. For borrowers with Stage 1 loans, we show th
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