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Dissertations / Theses on the topic 'Reporting of banks'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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 & 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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11

Osman, Mohamed Nagy. "Corporate social responsibility (CSR) reporting of Egyptian banks : a critical and postcolonial perspective." Thesis, Queen Mary, University of London, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.610946.

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12

Bucheery, Raja Ali M. "True and fair view : an Islamic perspective." Thesis, University of Surrey, 2001. http://epubs.surrey.ac.uk/663/.

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13

Archer, Gilbert Simon Henry. "Papers in accounting theory, international accouning and financial reporting & corporate governance of Islamic banks." Thesis, University of Surrey, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.273276.

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14

Lundberg, Jonathan, and Daniel Ek. "CSR reporting in the Banking Industry : A study of 10 Banks in Sweden (2012-2016)." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-39600.

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Background: Corporate social responsibility has received a lot of attention because of the impact that companies have on the society and the environment. EU is taking legislative measures to further increase the awareness and importance of CSR. The banking industry is often excluded from CSR discussions and research studies, due to the perception that the banking industry has a limited effect on CSR matters. Purpose: The purpose of this study is to investigate CSR reporting levels from Swedish banks. Furthermore, the impact of bank size, board size, and board diversity on CSR reporting level w

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15

Abuhmaira, Mustafa A. "The impact of 'AAOIFI' standards on the financial reporting of Islamic banks : evidence from Bahrain." Thesis, University of South Wales, 2006. https://pure.southwales.ac.uk/en/studentthesis/the-impact-of-aaoifi-standards-on-the-financial-reporting-of-islamic-banks(74a141e5-cb69-45df-a843-fddeca8c71db).html.

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The last 30 years have witnessed the appearance and rapid expansion of Islamic financial institutions operating both inside and outside the Islamic world. Islamic financial organisations are now operating in Western countries such as the UK, the US as well as most Islamic countries. The establishment of Islamic banks strengthens the need for Islamic accounting. Adopting or even modifying conventional accounting concepts, however, is insufficient to develop an accounting system which provides information that will lead to behaviour consistent with Islamic norms and objectives (Hameed, 2002). Th

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16

Ludovico, Nuno Miguel Mantas. "Regulation and disclosure about financial instruments: evidence on financial reporting in the Portuguese banking sector." Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/9844.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>Financial instruments, and the underlying accounting regulation and reporting disclosure in the financial statements of banks, have been subject to great uncertainties and major changes. This paper aims at analyzing the impacts of the new regulation about financial instruments and to assess their current disclosure in the annual reports in the Portuguese banking sector. The sample consists of fourteen banks in the different sectors. This researc

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17

Al-Mehmadi, Faisal Bin Sulaim Bin Sulaiman. "The external reporting needs of investors in Islamic banks in Saudi Arabia : An exploratory study of full disclosure." Thesis, University of Dundee, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.496402.

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18

Suttle, John C. Jr. "The Wrong Solution to Fair Value Accounting: Does the Relaxation of Fair Value Accounting Improve Financial Reporting for Banks?" Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/547.

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The financial crisis of 2007-2008 sparked a debate over the usefulness of fair value accounting. Many banks and other financial institutions claim that the strict rules of fair value accounting exacerbated the financial crisis. To fix the problem of fair value accounting, FASB issued FAS 157-4, FAS 115-2 and FAS 124-2. These Staff Positions relax the rules for fair value accounting by providing entities more flexibility in fair value estimates and OTTI reporting. This study explores the merits of these changes to fair value accounting and analyzes whether they will improve banks’ financial rep

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19

DE, LA PAZ GIAN CARLO, and SVEN STECK. "IFRS 7: Disclosure of Financial Instruments Do European banks comply with the new standard in terms of credit risk and risk management?" Thesis, Karlstads universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-7944.

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With the increasing complexity of banking operations, the demand for extensive disclosure has advanced over the years. In 2007, the International Accounting Standards Board (IASB) has consolidated and expanded disclosure requirements related to financial instruments in IFRS7. Arguably, the adoption of IFRS7 in Europe was met with substantial differences in implementation among countries. Moreover, IFRS7 was launched a few months before the global financial crisis hit Europe. This study examines the level of disclosure according to IFRS7 of 12 banks spread across Europe using their annual accou

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20

Naimi, Abyaneh Ali. "Trois études sur le reporting et la réglementation bancaire." Thesis, Université Grenoble Alpes (ComUE), 2015. http://www.theses.fr/2015GREAG005.

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Cette thèse se compose de trois chapitres distincts. Le premier chapitre étudie la tentative d'harmonisation de la réglementation financière et de la divulgation de l'information financière par l'Union Européenne. Ces réglementations financières sont appliquées à travers un ensemble de directives avec un objectif commun. Nous étudions l'impact de ces changements sur l'asymétrie d'information. Nous considérons également le rôle des caractéristiques du pays et des entreprises. Nos résultats montrent que l'asymétrie d'information a diminué après le changement de régime réglementaire de l'UE. Nous

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21

Widing, Ronja, and Lisa Edlund. "Legitimitetsstrategier : En studie om negativa avslöjanden i svenska bankers hållbarhetsredovisningar." Thesis, Karlstads universitet, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-43737.

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En så kallad hållbarhetsredovisning har blivit allt mer vanligt att använda sig av hos företag då intressenternas krav på hållbar medvetenhet ökar. Samtidigt har företag en tendens till att försköna verksamheten genom att redovisa för de positiva aspekterna i sina hållbarhetsredovisningar medan negativ information uteblir. Det gör att hållbarhetsredovisningarna framställs mer som ett kommersiellt verktyg för att förbättra företagets rykte och legitimitet, istället för att uppvisa företagets verkliga bild. Av den anledningen har den internationella organisationen Global Reporting Initiative (GR

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22

Anagnostopoulos, Ioannis. "IAS39 and value perceptions in banking : bankers in Greece and the UK : implications for financial reporting, capital management and regulation." Thesis, University of Aberdeen, 2010. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=128193.

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This thesis investigates the impact of accounting standard IAS39 on banking institutions in Greece and the UK. It specifically addresses preparers’ perceptions of that standard’s effects on the banking books of banks. The research involves a mixed methodology, namely: (i) a survey analysis of the perceptions of banking practitioners in Greece and the UK, in order to identify the standard’s impact on the banking sector as well as to gauge the standard’s acceptance of banks, in order to facilitate a deeper understanding of the implications of the standard for their organisations. ‘Elite’ inter

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23

Schneider, Felix [Verfasser], and Christoph [Akademischer Betreuer] Kuhner. "Essays on the economic benefits and costs of fair value accounting in European banks' financial reporting / Felix Schneider. Gutachter: Christoph Kuhner." Köln : Universitäts- und Stadtbibliothek Köln, 2013. http://d-nb.info/1047666499/34.

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Miranda, Vanessa Lopes. "Impacto da adoção das IFRS (International Financial Reporting Standards) em indicadores econômico-financeiros de bancos de alguns países da União Européia." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14052008-125351/.

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O movimento atual de consolidação da convergência mundial das normas contábeis, rumo aos padrões internacionais emitidos pelo IASB (International Accounting Standards Board), manifestou interesse na identificação dos possíveis impactos da adoção das normas IFRS (International Financial Reporting Standards) sobre os indicadores econômico-financeiros de bancos de alguns países da União Européia (UE) - a UE representa a primeira região do mundo a requerer aderência às IFRS. A fim de atender a esse objetivo, foi utilizada metodologia de pesquisa empírico-analítica e descritiva, que coletou e obser

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Савченко, Тарас Григорович, Тарас Григорьевич Савченко, Taras Hryhorovych Savchenko та А. М. Ільченко. "Впровадження інтегрованої звітності у банках України". Thesis, Сумський державний університет, 2019. https://essuir.sumdu.edu.ua/handle/123456789/77595.

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Одним із ваговитих принципів ведення бізнесу, в тому числі й банківського, є самостійність обґрунтованість у прийнятті рішень суб'єктом економічних відносин. Будь-яке економічне рішення передбачає обробку звітної інформації, яка всебічно характеризує об’єкт управління. Усвідомлюючи соціальну відповідальність перед суспільством, керівництво банку повинно розкривати релевантну бізнес-інформацію для всіх зацікавлених стейкхолдерів оприлюднюючи як фінансові, так і нефінансові показники його діяльності (тобто складаючи інтегровану звітність).

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Bu, Alfred. "The role of valuation specialists in determining the reporting quality of level 3 fair value measurement." Thesis, Queensland University of Technology, 2022. https://eprints.qut.edu.au/235058/1/Chen_Bu_Thesis.pdf.

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This thesis investigates the role of auditors’ valuation specialists in determining reporting quality of Level 3 fair value measurements (FVMs). Using a sample of international banks, I find that using valuation specialists in auditing Level 3 FVMs can effectively improve the reporting quality of Level 3 FVMs, reflected in less earnings management, higher earnings persistence, and higher value relevance. The findings suggest valuation specialists play an essential role in enhancing auditors’ fair value expertise. Standard setters may need to pay more attention to the requirements of disclosing

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27

Blom, Elin, and Alexandra Larsson. "The non- straightforward link between anti-corruption and CSR-reporting : A study assessing the quality of CSR disclosure regarding anti-corruption of four Swedish banks." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172917.

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In 2019, the two Swedish banks Swedbank and SEB was involved in what has been called one of the largest money laundry scandals. Money laundering is a critical sustainability issue for banks since their operations enable money from corrupt activities to be laundered into the financial system, hence diverts resources from education and health services. Corruption is a difficult topic to manage due to its invisible nature, making it hard to detect and measure compared to emissions or compliance with human rights. In the last decades, there has been an increasing demand for organizations to commun

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Venables, Graeme. "Strategy disclosure in South Africa : 2012 banking and retail analysis." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/97285.

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Thesis (MBA)--Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: Stakeholders have demanded that strategic disclosure and sustainability reporting of companies are disclosed in more detail in order for the different stakeholders to form an opinion whether to invest, partner and contribute towards the sustainability of the company. Different stakeholders require different disclosure. Various bodies have been formed to established guidelines for sustainable reporting. The Global Reporting Initiative has become the leader in the field and have implemented the fourth generation of their Sust

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Khaghaany, Maithm Malik Radhi. "Reclassification of Financial Instruments in Publicly Listed IFRS Banks: A Cross-Country Study of Determinants, Level of Compliance, and Value Relevance." Thesis, Griffith University, 2015. http://hdl.handle.net/10072/367251.

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At the height of the global financial crisis in October 2008, and as a result of the extreme political pressure put on the IASB by European leaders and finance ministers, the IASB issued amendments to IAS 39 and IFRS 7. These amendments permit firms to suspend fair value accounting by reclassifying non-derivative financial instruments (held-for-trading assets and available-for-sale assets) in certain circumstances. These amendments have potential effects on the financial position and earnings as a result of reclassification adjustments of financial instruments. Consistent with the ongoing deba

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30

Wiklund, David, and Johan Ågren. "Bankernas rapportering av socialt ansvar och dess inverkan på bankens medieexponering." Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-27585.

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Dagens samhälle ställer allt högre krav på att företag ska agera utifrån etthållbarhetsperspektiv. I takt med detta väljer allt fler företag att vara transparenta genom att hållbarhetsrapportera sitt sociala ansvar, trots att hållbarhetsrapporteringen inte är ett lagstadgat krav. Tidigare studier av bankernas sociala rapportering har till stor del gjorts med stöd av legitimitetsteorin. Studierna har funnit att företagens rapportering av socialt ansvar påverkas av förklaringsvariabler som exempelvis närhet till kunder, medieexponering, storlek på företaget och intressenternas värderingar.Vår st

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31

Abdallah, Mayssaa. "Les conceptions de la RSE dans les banques libanaises." Thesis, Toulon, 2016. http://www.theses.fr/2016TOUL2001.

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Ce travail doctoral vise à mieux connaître les conceptions des dirigeants de la RSE dans les banques libanaises ainsi que l’intérêt qu’ils accordent à leurs parties prenantes en analysant leurs pratiques managériales. La responsabilité sociale est devenue un concept très répandu dans l’environnement des affaires et les domaines académiques occidentaux. Nous nous sommes intéressée aux caractéristiques de la RSE dans des banques réputées être performantes dans un contexte économique et social instable dû aux conflits politiques en présence d’un État anéanti. Notre recherche porte sur les vingt p

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Řežuchová, Jana. "Reporting v bankovnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-77199.

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Ve své práci se zabývám problematikou reportingu ve specifické oblasti podnikání, a to v bankovnictví. Zaměřuji se na zmapování okruhů reportování směřujících jak k interním, tak také k externím uživatelům. V jednotlivých kapitolách se věnuji zajímavostem, které jsou s danou oblastí reportování spojeny, včetně popisu procesu zpracování příslušných reportů. Výsledkem je přehled všech oblastí reportování, uživatelů, kterým dané reporty slouží a očekávání, která jsou spjata s budoucím vývojem v této oblasti v konkrétním bankovním subjektu.

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POLIZZI, Salvatore. "Essays on Risk Disclosure: Evidence from the Banking Industry." Doctoral thesis, Università degli Studi di Palermo, 2021. http://hdl.handle.net/10447/497919.

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Abdallah, Mayssaa. "Les conceptions de la RSE dans les banques libanaises." Electronic Thesis or Diss., Toulon, 2016. http://www.theses.fr/2016TOUL2001.

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Ce travail doctoral vise à mieux connaître les conceptions des dirigeants de la RSE dans les banques libanaises ainsi que l’intérêt qu’ils accordent à leurs parties prenantes en analysant leurs pratiques managériales. La responsabilité sociale est devenue un concept très répandu dans l’environnement des affaires et les domaines académiques occidentaux. Nous nous sommes intéressée aux caractéristiques de la RSE dans des banques réputées être performantes dans un contexte économique et social instable dû aux conflits politiques en présence d’un État anéanti. Notre recherche porte sur les vingt p

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Fagerström, Johanna. "How China and Nordic countries conceptualise Corporate Social Responsibility : – A study of senior decision-makers’ statements within the banking sector." Thesis, Högskolan Dalarna, Kinesiska, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:du-35145.

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The “statement” from senior decision-maker is a section in the sustainability report, where the most “senior decision-maker” of the institution (such as CEO, chairman, or equivalent senior position) gives the personal view about the relevance of sustainability to the institution and its strategy for addressing sustainability. Such a statement is one medium used by company leaders to communicate their attitudes and values to stakeholders in sustainability reports. Under commercial circumstances, sustainability is also referred to as

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Hyblbauer, Jan. "Řízení reportingu v bankovním sektoru." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201688.

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The diploma thesis focuses on a proposal for a methodological framework of reporting management in the banking sector and identifying key weaknesses of the current state. Using the proposed methodology precedes weaknesses and proves it on practical example from the real environment. The main benefit of this work is design of a methodological framework that allows the organized management and control of the reporting. It also brings identification of main weaknesses of the current reporting and last but not least universal template for the report specification. The work consists of three parts.

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Basheikh, Abdullatif Mohamed. "Financial reporting in Saudi Arabia and bank lending decisions." Thesis, University of Portsmouth, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.271378.

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Rudolf, Nicolas [Verfasser], and Jannis [Akademischer Betreuer] Bischof. "Essays on financial reporting incentives and bank transparency / Nicolas Rudolf ; Betreuer: Jannis Bischof." Mannheim : Universitätsbibliothek Mannheim, 2020. http://d-nb.info/1214593461/34.

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Ament, Thomas. "Modellierung eines Umsetzungsvorgehens für die neuen Offenlegungsanforderungen nach Basel II und IFRS /." Hamburg : Diplomica Verl, 2007. http://www.diplom.de/katalog/arbeit/10581.

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Dušek, Petr. "Elektronické výkaznictví účetních dat pro Českou národní banku." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207113.

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The aim of the master thesis is to create an integrated view on the reporting for this less evident external user of accounting information. The thesis is split into two parts. The first part focuses on the actual data collection system MtS-ISL-SUD and its successor SDAT. Individual parts of the actual system are presented together with their functions. The possible means of submission of the reports are described and evaluated from different perspectives. The first part of the thesis also includes European requirements for the financial market supervision, on which the data collection is base

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Vlasáková, Andrea. "Metody vylepšování finančních výkazů evropských bank: problematické oblasti aplikace IFRS s jejich vliv na hospodářství." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197099.

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This thesis deals with methods of improvement of financial statements of European banks and their impact on the economy. The financial statements are the principal information source used by external users when making economic decisions. The thesis is focused on analysis of impairment of financial assets and insufficient creation of provisions for credit losses, on faire value and amortized cost measurement of financial assets, macrohedging of interest rate risk, reporting of goodwill and on derecognition and transfer of financial assets. The thesis investigates major differences between US GA

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Meier, Matthias. "Die Rolle der Global Reporting Initiative bei der Selektion nachhaltiger Kapitalanlagen am Beispiel der Bank Sarasin Sustainability Matrix." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01652403003/$FILE/01652403003.pdf.

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Schönbeck, Tobias. "Bankenrechnungslegung nach IAS, IFRS : Gläubigerschutz durch Information? : ein kritischer Vergleich mit den Regeln des deutschen Rechts /." Frankfurt am Main ; Berlin ; Bern ; Bruxelles ; New York ; Oxford ; Wien : Lang, 2004. http://swbplus.bsz-bw.de/bsz114479267inh.htm.

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Hess, Melinda Rae. "Effect Sizes, Significance Tests, and Confidence Intervals: Assessing the Influence and Impact of Research Reporting Protocol and Practice." Scholar Commons, 2003. https://scholarcommons.usf.edu/etd/1390.

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This study addresses research reporting practices and protocols by bridging the gap from the theoretical and conceptual debates typically found in the literature with more realistic applications using data from published research. Specifically, the practice of using findings of statistical analysis as the primary, and often only, basis for results and conclusions of research is investigated through computing effect size and confidence intervals and considering how their use might impact the strength of inferences and conclusions reported. Using a sample of published manuscripts from three peer

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Ільченко, А. М. "Інтегрована звітність банку, як інструмент підвищення прозорості його діяльності". Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76433.

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У рoбoті прoаналізoванo oснoвні підхoди та метoдики щoдo впрoвадження інтегрoванoї звітнoсті банків. Дoслідженo метoдичні та oрганізаційні засади фoрмування пoказників інтегрoванoї звітнoсті банків України та проведено їх аналіз. За результатами дoслідження розроблено рекомендації щодо систематизації та ранжування за значимістю інформації в інтегрованій звітності АБ «Укргазбанк», щo надасть змoгу підвищити прозорість діяльності банку.<br>В работе проанализированы основные подходы и методики внедрения интегрированной отчетности банков. Исследованы методические и организационные основы

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Nylander, Julia, and Emelie Zachrisson. "Basel III : En studie om de svenska, tyska och brittiska storbankernas utveckling i takt med implementeringen av det nya regelverket." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-575.

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Tre tydliga svagheter kunde identifieras i den globala banksektorn under den stora finanskrisen år 2007. Dessa tre svagheter var brist på kapital av tillräcklig kvalitet för att kunna hantera förluster, en för tätt sammankopplad finansmarknad samt otillräcklig likviditetshantering och för små likviditetsbuffertar. I syfte att främja en banksektor med starkare motståndskraft togs regelverket Basel III fram för att reglera bland annat bankernas likviditet, kapitaltäckning och riskhantering. De nya kapitaltäckningskraven från Basel III innebär bland annat att kärnprimärkapitalrelationen ska uppgå

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Hess, Melinda Rae. "Effect sizes, signficance tests, and confidence intervals [electronic resource] : assessing the influence and impact of research reporting protocol and practice / by Melinda Rae Hess." [Tampa, Fla.] : University of South Florida, 2003. http://purl.fcla.edu/fcla/etd/SFE0000148.

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Aerni, Matthias. "Public disclosure of market and credit risks : risk assessment methods, current reporting practices and recommendations relating to the public disclosure of market, credit and operating risks /." [S.l.] : [s.n.], 1999. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=008789196&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Кондратюк, І. В. "Звітність банків і підприємств як джерело формування платіжного балансу України". Thesis, Українська академія банківської справи Національного банку України, 2008. http://essuir.sumdu.edu.ua/handle/123456789/60546.

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Згідно із ст. 24 Закону України “Про Національний банк України” основні засади грошово-кредитної політики ґрунтуються на основних критеріях та макроекономічних показниках загальнодержавної програми економічного розвитку та основних параметрах економічного та соціального розвитку України на відповідний період, що включають прогнозні показники обсягу валового внутрішнього продукту, рівня інфляції, розміру дефіциту Державного бюджету та джерел його покриття, платіжного та торгового балансів, затверджених Кабінетом Міністрів України.

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Lelitovská, Monika. "Úvěrové a leasingové financování z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193217.

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This diploma thesis tries to generally characterize selected forms of financing while purchasing tangible fixed assets by an entity. These forms are a bank credit, financial and operational leasing. This paper mainly focuses on accounting and taxation factors which are linked with the individual forms. Theoretical resources of given topic are applied to a model case which compares financial flows of bank credit and financial leasing. The thesis also includes current research of relevant segment of subjects which is focused on practical application of selected forms of financing within the indi

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