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Dissertations / Theses on the topic 'Tax management of the bank'

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Published: 28 May 2022
Last updated: 29 May 2022

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1

Євченко, Н. Г. "Формування системи податкового менеджменту в банку." Thesis, Таврический национальный университет им. В. И. Вернадского, 2008. http://essuir.sumdu.edu.ua/handle/123456789/62549.

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Євченко, Н. Г., Олена Анатоліївна Криклій, Елена Анатольевна Криклий, and Olena Anatoliivna Kryklii. "Формування функціональної моделі податкового менеджменту в банку." Thesis, Донецький національний університет економіки і торгівлі ім. М. Туган-Барановського, 2009. http://essuir.sumdu.edu.ua/handle/123456789/63580.

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В дослідженні визначено підходи та етапи формування функціональної моделі податкового менеджменту для банку
The article defined three organizational models of tax management of the bank, each with defined objectives and appropriate support.
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Євченко, Н. Г. "Організація податкового менеджменту в банку." Thesis, Дніпропетровський національний університет, 2008. http://essuir.sumdu.edu.ua/handle/123456789/62252.

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У дослідженні запропоновано функціональну модель податкового менеджменту банку, яка передбачає реалізацію всіх інструментів податкового менеджменту та забезпечує оптимальне співвідношення податкового навантаження банку з показниками ефективності діяльності.
The study the functional model of tax management which foresees realization of all instruments of tax management is offered.
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Євченко, Н. Г. "Оцінка ефективності податкового менеджменту банку." Thesis, Донецький національний університет економіки та торгівлі ім. М. Туган-Барановського, 2010. http://essuir.sumdu.edu.ua/handle/123456789/60678.

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В статті виділено три організаційні моделі податкового менеджменту банку, для кожної з яких визначені завдання та необхідне забезпечення. На підставі розрахунків, що були здійснені за статистичними матеріалами НБУ та ДПАУ, сформовано критерії та рекомендації щодо вибору організаційної моделі податкового менеджменту для кожної групи банків.
The article defined three organizational models of tax management of the bank, each with defined objectives and appropriate support. On the basis of calculations that were made for statistical materials , formed the criteria and recommendations for organizational choice model of tax management for each group of banks.
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Євченко, Н. Г. "Розвиток податкового менеджменту в системі управління діяльністю банку." Thesis, Українська академія банківської справи Національного банку України, 2009. http://essuir.sumdu.edu.ua/handle/123456789/51395.

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Дисертація присвячена розробці науково-методичних підходів і практичних рекомендацій щодо формування та розвитку податкового менеджменту банку, враховуючи його взаємозв’язок з фінансовим менеджментом і вплив на ефективність діяльності банку. Dissertation is devoted to scientifically methodical approaches development and practical recommendations in relation to forming and development of bank tax management. Also his intercommunication with a financial management and influence on efficiency of bank activity are taken into account.
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Євченко, Н. Г. "Моделювання впливу податкового навантаження на ефективність діяльності банку." Thesis, Українська академія банківської справи Національного банку України, 2008. http://essuir.sumdu.edu.ua/handle/123456789/62153.

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У статті викладено науковий підхід до моделювання впливу податкового навантаження на показники ефективності діяльності банку на прикладі показників рентабельності активів шляхом побудови оптимізаційної економетричної моделі.
The article describes the scientific approach to modeling the influence of the tax loading on the parameters of the bank by the example of the profitability of assets and the tax loading on income tax of the bank by constructing an optimization model of profitability.
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Євченко, Н. Г. "Методичні підходи щодо моделювання впливу оподаткування на прийняття рішень у системі податкового менеджменту банку." Thesis, Українська академія банківської справи Національного банку України, 2008. http://essuir.sumdu.edu.ua/handle/123456789/61024.

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В роботі розглянуто методичні підходи щодо моделювання впливу оподаткування на прийняття рішень у системі податкового менеджменту банку.
The paper discusses methodological approaches to modeling the influence of taxation on making decision in the tax bank management
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8

Saxena, Shveta, and Saideh Mousavi. "Basel II- Behöver regelverket modifieras? : En empirisk studie om riskhantering i en liten bank och en stor bank i Sverige." Thesis, Södertörn University College, School of Business Studies, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-3869.

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9

Савченко, Тарас Григорович, Тарас Григорьевич Савченко, Taras Hryhorovych Savchenko, and Ю. Л. Білик. "Податковий контроль трансфертного ціноутворення в банках України." Thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/82487.

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Банківська система на сьогоднішній день розвивається досить динамічно, особливо в умовах глобалізації світової економіки. Все частіше банкам необхідно шукати додаткові інструменти для управління ризиками. Тож на сьогоднішній день запровадження ефективної системи податкового контролю за трансферним ціноутворенням в банках є об’єктивно необхідністю.
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10

Jokipii, Terhi Katariina. "Bank capital management." Thesis, City University London, 2009. http://openaccess.city.ac.uk/11926/.

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The work undertaken in this study empirically explores the determinants of regulatory bank capital buffers, and how they influence bank decisions. Focusing on bank capital management under the Basel I framework, this thesis serves to address some of the concerns that have been voiced regarding the implementation of the new regulation (Basel II) and the broader economic effects that could result. In particular, the research chapters of this thesis examine the cyclical behavior of European bank capital buffers, the long run relationship between bank capital buffers and charter values, and the simultaneous adjustments of capital and risk. In each of the research chapters, we acknowledge the endogenous nature of the capital decision of a bank, and assume that banks will define an internally optimal probability of default (a function of risk and capital) to be managed over the long term. Adjustment costs, illiquid markets, together with the costs associated with a regulatory breach contribute as factors in a banks internal decision when setting a target capital ratio. Treating capital in this way, we note that it is the amount of capital held above the requirement that determines a banks attitude towards risk. Importantly, this work has shown that excessive risk taking is rarely a consequence of insufficient capital.
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11

LI, Yongbo. "Tax-induced earnings management, auditor conservatism, and tax enforcement." Digital Commons @ Lingnan University, 2014. https://commons.ln.edu.hk/acct_etd/17.

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Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups. I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher-quality auditors are associated with smaller amounts of reported DCA and this association is stronger for firms with incentives to manage earnings upward and weaker for those with incentives to manage earnings downward, although the accrual decisions for all of the firms are driven by the same tax reporting incentives. The results are consistent with the notion that due to concerns with legal liability and reputation loss, auditors have incentives to ensure that firms report earnings conservatively. I also find a significantly positive association between tax enforcement and reported DCA for firms with incentives to manage earnings downward. This suggests that tax authorities constrain corporate accruals management that is likely to result in tax revenue loss. Taken together, my results suggest that a spillover effect exists between auditors and tax authorities, such that the two monitoring bodies compensate for each other’s lack of monitoring in one direction of accruals management. My results are robust to a set of sensitivity tests and have implications for academic researchers, policy makers, and capital market investors.
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12

Reineke, Rebecca Valeska [Verfasser]. "Essays on tax evasion and tax avoidance / Rebecca Valeska Reineke." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://d-nb.info/1195137001/34.

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13

Trenn, Ilko [Verfasser]. "Empirical Essays on Tax Compliance Management and Tax Disclosures / Ilko Trenn." Hannover : Gottfried Wilhelm Leibniz Universität, 2021. http://d-nb.info/1234147823/34.

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14

Loose, Thomas. "Tax-Management der kapitalmarktorientierten internationalen Unternehmung." Lohmar Köln Eul, 2009. http://d-nb.info/999286676/04.

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15

Hennig, Jochen. "Kooperative Wertschöpfungsmodelle in der asset management und wealth management Industrie : Implikation /." Bern : Haupt, 2007. http://aleph.unisg.ch/hsgscan/hm00201069.pdf.

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16

Erlenmaier, Ulrich. "Risk management in banking credit risk management and bank closure policies /." [S.l. : s.n.], 2001. http://deposit.ddb.de/cgi-bin/dokserv?idn=963752502.

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17

Takang, Felix Achou, and Claudine Tenguh Ntui. "Bank performance and credit risk management." Thesis, University of Skövde, School of Technology and Society, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-1318.

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Banking is topic, practice, business or profession almost as old as the very existence of man, but literarily it can be rooted deep back the days of the Renaissance (by the Florentine Bankers). It has sprouted from the very primitive Stone-age banking, through the Victorian-age to the technology-driven Google-age banking, encompassing automatic teller machines (ATMs), credit and debit cards, correspondent and internet banking. Credit risk has always been a vicinity of concern not only to bankers but to all in the business world because the risks of a trading partner not fulfilling his obligations in full on due date can seriously jeopardize the affaires of the other partner.

The axle of this study is to have a clearer picture of how banks manage their credit risk. In this light, the study in its first section gives a background to the study and the second part is a detailed literature review on banking and credit risk management tools and assessment models. The third part of this study is on hypothesis testing and use is made of a simple regression model. This leads us to conclude in the last section that banks with good credit risk management policies have a lower loan default rate and relatively higher interest income.

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18

Pelizzon, Loriana. "Bank portfolio management and regulatory policies." Thesis, London Business School (University of London), 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.271455.

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19

Ayres, Kelley. "Simulation models of bank risk management." Thesis, Kansas State University, 2015. http://hdl.handle.net/2097/18969.

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Master of Agribusiness
Department of Agricultural Economics
Bryan Schurle
Quantifying the impact of various economic events is essential for risk management in community banks. Interest rate shocks of either rapidly increasing or decreasing rates, in magnitudes of at least 200 basis points, is one of the more common risks modeled. Liquidity crises that impact deposits or loan demand can arise from either local or national economic events is another risk factor that regulators are requiring banks to quantify and plan for. Excel spreadsheets can be used to develop models to measure and quantify these risks. Simulation tools and what-if analysis using data table and scenario manager identify possible outcomes for differing interest rate scenarios, interest rate shocks and liquidity stresses. Data table was used for simulation of a stochastic model to produce a cumulative distribution function of two hundred results each on three different interest rate environments. Scenario manager was used to narrow the simulation to a certain set of expectations affecting the balance sheet of the bank and another set of expectations from an interest rate shock. Changes in the bank’s balance sheet resulting from three different commodity price expectations were modeled. An interest rate shock of four hundred basis points over a two year period was also modeled. These models are simple and cost effective. Once data are captured, the time required to develop and generate scenarios is manageable. The model can be used for a wide range of what-if alternatives as an individual bank may see fit. These models are adequate to meet present regulatory requirements for a community bank of smaller size that is not complex and does not possess a high risk profile.
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20

Panchenko, A. "International experience in bank staff management." Thesis, Sumy State University, 2016. http://essuir.sumdu.edu.ua/handle/123456789/46891.

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The level of banking system development largely determines the rate of market economy. The basic concept of personnel management in banking institutions in our time is the growing role of the individual employee, his/her knowledge and motivation, the ability to shape and steer them to achieve their goals. Today efficiency measures bank staff work is mostly oriented on the human factor. Consider briefly the experience of some countries in the banking personnel management.
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21

Bashlai, S., and O. Podoliaka. "Operation risk management of the bank." Thesis, Таврический национальный университет им. Вернадского В.И, 2010. http://essuir.sumdu.edu.ua/handle/123456789/60122.

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The of these deals with actual question of implementation of risk-oriented approach to corporate; methods of evaluation of operational risks, the procedure for coordination and approval procedures for operations, general requirements for the control procedures are in banks of Ukraine
Тези присвячені актуальнім питанням впровадження ризик-орієнтованих підходів до корпоративного управління; визначенню методик оцінки операційних ризиків, порядку погодження та затвердження процедур проведення операцій, загальним вимогам до контрольних процедур в банках України.
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Geylân, Ramazan. "Ticari banka yönetimi ve Türk ticari bankalarının temel yönetim sorunları." Eskişehir : Anadolu Üniversitesi Yayınları, 1985. http://catalog.hathitrust.org/api/volumes/oclc/13761556.html.

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23

Lammers, Frauke. "Management operationeller Risiken in Banken /." Wiesbaden : Dt. Univ.-Verl, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013052002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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24

Anastasov, Anton G. "Tax-efficient asset management via loss harvesting." Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/112829.

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Thesis: M. Eng., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2017.
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (page 63).
In this thesis, we study loss-harvesting--an investment strategy that realizes capital losses immediately but defers realizing capital gains as long as possible. We begin by describing a computational framework for studying the properties of loss-harvesting empirically. The main advantage of our framework is flexibility. In particular, our framework is independent of any particular choice of a source for stock return time series. After combining the framework with the Capital Asset Pricing Model as a source for simulated stock returns data, we perform a thorough sensitivity analysis and study the performance of loss-harvesting under various conditions of the financial market. By combining the framework with historical stock return time series from the S&P 500 Index, we study the performance of loss-harvesting from a different and more practical, point of view. Through this empirical exploration, we identify three new findings about loss-harvesting: (1) introducing a transaction cost rate of 1% reduces alpha by about 50% after taxes; (2) introducing regular cash contributions reduces alpha after taxes; and (3) under specific market conditions, a simple passive buy-and-hold investment strategy outperforms loss-harvesting.
by Anton G. Anastasov.
M. Eng.
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25

Hodinková, Monika. "Tax management v malých a středních podnicích." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-233782.

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The dissertation thesis deals with the issue of tax management and defines the concept of tax management due to its use for small and medium-sized enterprises. The thesis deals with the current view on company tax liability management and is focused on the methods of tax planning, which expands in the historical context that stood at the birth of this new and in recent year’s constantly expanding phenomenon. A part of the dissertation thesis is innovation of methods that lead to management of company tax liability. The proposed method allows optimizing of the tax liability of small and medium-sized enterprises operating in the Czech Republic.
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Li, Li. "Bank regulation, corporate governance and bank performance around the world." Click to view the E-thesis via HKUTO, 2009. http://sunzi.lib.hku.hk/hkuto/record/B43224088.

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Lee, Soojin. "News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4541/1/SSRN%2Did2603344.pdf.

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Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount of news articles related to tax avoidance in the United Kingdom over two periods (2010-2011 and 2012-2013). A difference-in-differences design is employed in order to enable a comparison of the media effects on those firms that have been reported in tax avoidance news versus those without media attention. Using a sample of annual reports of UK FTSE 100 companies across the period 2010 to 2013, I test the impact of tax avoidance news on quality and quantity of tax disclosure. The results suggest that the recent increase in media attention on tax avoidance does not stimulate firms to improve the quality and the quantity of tax disclosure in their corporate reporting. Rather, firms can be discouraged from discussing the most relevant tax items in their reporting, as shown in the case of financial firms which were the subject of the largest amount of tax avoidance news. (author's abstract)
Series: WU International Taxation Research Paper Series
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28

Chow, Chi-yang David, and 周志揚. "Total quality management in Hong Kong bank." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31268717.

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Chow, Chi-yang David. "Total quality management in Hong Kong bank /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19876634.

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30

Jiang, Yuxiang. "Bank competition, earnings management and profit persistence." Thesis, University of Glasgow, 2018. http://theses.gla.ac.uk/38943/.

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This thesis examines the impact of competition and earnings management on bank earnings persistence by exploiting natural experiments (IBBEA and SOX). Chapter three examines how competition affects bank earnings persistence by exploiting a natural experiment following interstate banking deregulation that increased bank competition. We find that bank earnings adjustment speed (which equals one minus earnings persistence in partial adjustment model) increases after their states implement this deregulation. We find the impact from the competition on earnings persistence is solid and consistent using Lerner index as bank-level competition measure and a battery of placebo tests. Despite the negative impact of competition on profit persistence, we didn’t find any peculiar situation that alleviates or strengthen this tie(regarding profitability, Gaps). Chapter four examines the impact of earnings management on earnings persistence in US banking industry. Results show earnings management have a positive influence. In addition, statistics illustrate managers are more willing to keep a high persistence of profit when they are outperformed than the expected to return. However, when it comes to the different timing of outside market, the effect of earnings management on profit persistence might vary significantly. This connection is robust by using SOX as an exogenous shock on financial reporting quality of the largest banks. Chapter five analyze the economic significance between earnings management and competition on earnings persistence. We use a battery of tests to determine the most important factor to earnings persistence. We also introduce investment sentiment as an exogenous variation of market vitality to see how bank profit persistence changes. We find both competition and earnings management have a significant impact on profit persistence. We also discover that competition would increase earnings management. Then, if higher competition reduces earning persistence and increase earnings management. While we also observe that higher earnings management would increase earnings persistence. Therefore, we conclude that the effect of the competition on earnings persistence is not from earnings management. Furthermore, we find that competition impacts on earnings persistence is strong enough to overcome the marginal effect that boosted from earnings management due to high competition. We additionally found that earnings management is sensitive to investment sentiment.
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Kamasa, R. E. "Tax system reform in Rwanda." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/53079.

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Thesis (MPA)--Stellenbosch University, 2002.
ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to be negatively influenced by factors such as difficulties with resource mobilization, the dominance of technocratic policy management advocated by donors, and the persistence of state centralism. Tax system reforms in Rwanda constitute institutional and policy reforms aimed at improving tax compliance and ultimately the contribution of tax revenue to the national GDP. But, because of implementation flaws, including among others the scant flow of technical and financial resources; the dominance of a narrow technocratic approach in implementation; and indeed the failure of the implementers to mobilize political resources and constituent support, the realization of the above objective became a less attainable goal. This research examines the institutional and policy reforms in the tax system and the dynamics of their implementation, through the manipulation of secondary, numerical and textual information/ data on tax system administration in Rwanda. Chapter one of the research deals with the development of the idea to research tax system reform and the formulation of the research problem, hypothesis and methodology. In addition to that, chapter one provides an overview of the tax system reform in Rwanda, a comparative insight into the implementation of reform policies in developing countries, and contemporary experiences in tax system reforms. Chapters two and three, which are formative chapters, focus respectively on the background situations that either influenced or affected tax system reform in Rwanda, and the normative requirements for tax systems. Chapter four evaluates the implementation of reform and how it concurs with problem situations and normatives. Chapter five is summative in that it provides an interpretation and recommendations, as well as a summary of the research findings.
AFRIKAANSE OPSOMMING: Die implementering van beleidshervorming in ontwikkelende lande word negatief beïnvloed deur faktore soos probleme met die mobilisering van hulpbronne, die oorheersing van die tipe tegnokratiese beleidsbestuur wat deur donateurs voorgestaan word, en 'n voortgesette sentralistiese staatsbestel. Belastinghervorming in Rwanda omsluit institusionele en beleidshervorming met die oog op verbeterde belastingbetaling, wat tot 'n uiteindelike verbetering in die bydrae van belastinginkomste tot die BNP moet lei. Teenspoed tydens die implementering van die hervormingspoging, onder meer as gevolg van 'n gebrek aan tegniese en finansiële hulpbronne, die bekrompenheid van die tegnokratiese benadering waardeur die implementeringspoging oorheers is, en inderdaad die feit dat die implementeerders nie die nodige politieke middele of die publiek se ondersteuning kon mobiliseer nie, het egter veroorsaak dat hierdie doelwitte moeilik bereikbaar geraak het. Hierdie navorsing stel ondersoek in na institusionele en beleidshervorming ten opsigte van die belastingstelsel, en kyk ook na die implementeringsdinamiek daarvan. Die ondersoek is gegrond op 'n ontleding van sekondêre numeriese en tekstuele inligting/data oor die administrasie van die belastingstelsel in Rwanda. Hoofstuk een dui aan hoe die gedagte ontstaan het om navorsing oor die hervorming van die belastingstelsel in Rwanda te doen, en stel die navorsingsprobleem, die -hipotese en -metodologie bekend. Hierbenewens bied hoofstuk een 'n oorsig oor die hervorming van die belastingstelsel in Rwanda, en vergelykende insigte in die implementering van hervormingsbeleid in ontwikkelende lande asook onlangse ervaring wat die hervorming van belastingstelsels betref. Hoofstuk twee en drie is formatief van aard. Hulle fokus onderskeidelik op die agtergrondomstandighede wat 'n invloed op belastinghervorming in Rwanda gehad het, en op die normatiewe vereistes wat aan belastingsisteme gestel word. Hoofstuk vier evalueer die implementering van hervorming en hoe dit met probleemsituasies en hervormingsnorme verband hou. Hoofstuk vyf is summatief van aard en bevat 'n vertolking en aanbevelings, sowel as 'n samevatting van die navorsingsbevindinge.
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32

Kumar, Ajay. "International tax coherence : a development perspective." Thesis, University of Manchester, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.634886.

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This thesis attempts to resolve the deadlock to achieve an equitable division of taxes, and thereby internation equity. As the present tax laws were not negotiated, it is not considered here as fair. In this thesis it is proposed that an equitable division could be achieved through a division based on the levels of human development (combining Rawlsian schema and Sen’s capability approach). Therefore, it is argued that such a division would be equitable; because it would be based on entitlements (territorial claims), it would generate cooperation and thereby lead to greater efficiency. Importantly, this thesis establishes that the present tax treaties neither generate cooperation nor cohere with global welfare. Similarly, it is also found that the other institutions (OECD, IMF, WB and Dispute Settlement) related the tax regime presently do not promote development based on human capabilities. This could help developing countries to pursue a division favouring development (laws favouring development) and understand the institutions better suited to pursue such goals.
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33

Fähnrich, Christian Manns Denise. "Konzeptionsentwicklung im Treasury-Management für Banken : unter besonderer Berücksichtigung der Zinsbuchsteuerung /." Hamburg : Diplomica-Verl, 2008. http://d-nb.info/988708035/04.

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34

Dong, Hui, and 董慧. "Bank regulation, credit information, and bank cross-border M&As." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B45549783.

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35

Möbus, Dirk. "Geschäftsprozessoptimierung durch Workflow-Management : Grundlagen - Fallbeispiel - Umsetzung /." Frankfurt am Main : Bankakad.-Verl, 1999. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=008771200&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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36

Li, Li, and 李莉. "Bank regulation, corporate governance and bank performance around the world." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2009. http://hub.hku.hk/bib/B43224088.

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37

Dietrich, David Roland. "An analysis of bank risk management and its relevance for the non-bank corporate sector." Thesis, Rhodes University, 2007. http://hdl.handle.net/10962/d1002683.

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This thesis, entitled “An analysis of bank risk management and its relevance for the non-bank corporate sector”, investigates the extent to which financial risk management by the banking sector can be applied to the non-bank corporate sector. As banks’ risk management techniques are more sophisticated than those of the non-bank corporate sector we have endeavoured to ascertain the applicability of these established risk management methods to the non-bank corporate sector. The main objectives of this study were to analyse the banking sectors’ risks and management thereof, and compare them to the risks faced by the nonbank corporate sector. This analysis was then used to present a theoretical financial risk management model for the corporate sector. This analysis was conducted using qualitative research. The thesis engaged in an in-depth investigation of financial risk management through a documentary, literature and media analysis. It was elucidated that not all companies face the same financial risks and therefore each company requires its own unique financial risk management model. Furthermore, it was established that there are several risks that both banks and non-bank corporates are subjected to. However, the management of these risks is not necessarily the same for these two types of institutes. This thesis concludes by putting forward a financial risk management model which presents all the possible financial risks that non-bank corporates may face.
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38

Oberg, Conrad. "The market for offshore bank secrecy : an economic psychological analysis." Thesis, University of Exeter, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.370010.

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39

Rogers, F. Joseph (Frederick Joseph) 1963. "First Nubian National Bank model." Thesis, Massachusetts Institute of Technology, 1993. http://hdl.handle.net/1721.1/46688.

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Thesis (S.M.)--Massachusetts Institute of Technology, Sloan School of Management, February 2002.
Includes bibliographical references (leaves 132-134).
This thesis presents the organizational model of a hypothetical national black bank holding company, the First Nubian National Bank, as an agent of constructive consolidation and enhanced capital market efficiency within the industry of historically black-owned banks (HBBs). In the U.S., the history of slavery, segregation and legal discrimination against African-Americans drove the creation of several parallel service industries for Black consumers who were refused service by whites. Although "Free persons of color" had been involved in banking since the 1600s, the U.S. Congress actually created the Black banking industry by chartering the Freedman's Bank in 1865. The magnitude of Freedman's nationwide failure in 1874 led to the development of a fragmented black banking industry made up of many small, community-based institutions located throughout the southern United States and in most major urban clusters. Between 1888-1930 at least 134 such institutions were founded in the U.S. Today only 55 remain of which 38 are commercial banks. The pace of consolidation has been quickened first by integration, then by significant customer defections to larger, major-market banks, and most recently by the rapidly changing competitive nature of the banking industry. Recently HBBs have been plagued by high transaction costs, unusually high non-interest expense, and little financial innovation. This thesis analyzes how a national bank holding company could resolve these issues by leveraging the cost structure of larger, major market banks to capture synergies and economies. The model can help affiliated HBBs improve their operating efficiency, their delivery of products and services, and the overall performance of their roles as financial intermediaries in the capital market systems of their target communities.
by F. Joseph Rogers.
S.M.
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40

Wirth, Thomas. "Bankbetriebliches Länderrisiko-Management." Kassel : Kassel Univ. Press, 2004. http://deposit.d-nb.de/cgi-bin/dokserv?idn=973483598.

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41

Enobakhare, Amienyaru. "Corporate governance and bank performance in Nigeria." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/8439.

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Thesis (MBA)--University of Stellenbosch, 2010.
The purpose of this study was to determine the relationship between corporate governance and the profitability of banks in Nigeria. This has been done in line with previous studies in other parts of the world where it was discovered that the corporate governance culture of a firm does have an effect on its profitability. The corporate governance variable employed in this study was that of ownership. Four types of ownership were used as the independent variables, namely board ownership, institutional ownership, foreign ownership and government ownership. Whilst the dependent variables employed were return on assets (ROA) and non performing loans ratio (NPL). Information on banks’ return on assets and non performing loans was generated from year end financial statements and yearly bank reviews from a Nigerian based research firm called Agusto and Company. Also the banks’ ownership variables information was also pooled from financial reports, the Agusto report on banking industry as well as bank websites. A descriptive statistic data was generated to review the trend of banks’ return on assets and non-performing loan performance indicators, whilst a Pearson correlation table was generated to review the correlation between the ownership variable and the performance of banks. The results generated were found to be similar to what has previously been done. This study makes a significant contribution to research by exposing the importance of corporate governance, a concept which has been neglected in the Nigerian corporate world. Finally it provides further justification to do further research in this area in the Nigerian banking and corporate environment.
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42

Graf, Ferdinand [Verfasser]. "Essays on Portfolio- and Bank-Management / Ferdinand Graf." Konstanz : Bibliothek der Universität Konstanz, 2011. http://d-nb.info/1017933863/34.

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43

Garbanovas, Gintautas. "Bank value and risk's portfolio interdependence and management." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20101221_114433-10503.

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The main idea of current PhD thesis is the analysis of bank value and risk interdependence, and that bank value is conected with bank activity riskiness on consistent pattern and that this dependency is advisable to measure on probability basis with simulation modeling. In the work are presented systemic view of risk, risk sorts, risk management including cash flow risk management and credit risk management, bank value and valuation methodology, modeling and use in practical tasks.
Disertacijoje nagrinėjamos banko vertės ir rizikos sąveikos problemos, ginama tezė, kad banko vertė susijusi su banko veiklos rizikų portfeliu dėsningai ir kad šią priklausomybę tikslinga matuoti per tikimybės ir patikimumo prizmes imitavimo būdu. Darbe pateikiamas susistemintas požiūris į riziką, jos rūšis, rizikos valdymą išskiriant pinigų srautų rizikos valdymą bei kredito rizikos val-dymą atskirai, bei į banko vertę ir banko vertinimo metodologiją, modeliavimą, jų taikymą praktikoje.
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44

Nguyen, Thao Ngoc. "Bank structure, efficiency and risk management in Vietnam." Thesis, London Metropolitan University, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.555334.

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45

Mustika, Ganjar. "Optimal bank regulation and risk management for Indonesia." Thesis, Loughborough University, 2004. https://dspace.lboro.ac.uk/2134/8000.

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This research has studied bank risk management in relation to efficient bank regulation in the form of optimal bank financial reorganization. Efficient banking regulation can be achieved only if it includes closure policies which prevent moral hazard behaviour; in turn, they should enhance bank regulators' accountability. Yet, Basel II gives more discretion to domestic banking authorities and focuses more on the implementation of best practices of risk management. This creates a gap between the needs of efficient banking regulation and the objectives of Basel II, on the one hand, and Indonesian bank regulation on the other. To fill the gaps, the Fries, Mella-Barral, Peraudin (FMP) model, under a robust regulatory regime concept, is used to provide a framework for banking regulation. Optimal bank reorganization aims at achieving efficient bank regulation, where bank regulators are assumed to act as social planners. In this thesis, optimal bank reorganization is analysed within the concept of a "robust regulatory regime". Optimal bank reorganization comprises closure rules and bailout policies arising endogenously through the interaction of two factors, namely regulators' attempts to minimize discounted, expected bankruptcy costs, and equity-holders' incentives to recapitalise banks. The shareholders will be allowed to continue to control the bank if the bank is well capitalized. The cash flow approach to optimal bank financial reorganization is adopted. The subsidy policies for financially ailing banks consider the implementation of socially-optimal closure rules at minimum financial cost to regulators and which reduce moral hazard. The FMP model implies that optimal bank reorganization requires a deposit insurance scheme. The FMP model involves capital and risk management as crucial factors. This research includes an empirical study of the implementation of the FMP model in Indonesia using the American call option approach. Maximum likelihood estimates in VAR and GARCH are applied to monthly data on the market return and equity and deposit values for relatively-large Indonesian banks, including regional banks and foreign banks. The results indicate that the authorities can establish an optimal closure rule for each bank, levy fair deposit insurance premiums that can be adjusted to take account of quantitative and qualitative factors, estimate optimal subsidies at different deposit insurance premiums, and identify the banks' imminence to bankruptcy. (Continues...).
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46

Daccache, Rudy. "Interest Rate and Liquidity Risk Management for Lebanese Commercial Banks." Thesis, Lyon 1, 2014. http://www.theses.fr/2014LYO10100/document.

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L'objectif de cette thèse est de fournir à la Banque Audi des outils économétriques et appliqués pour une gestion des risques plus efficace et plus robuste. Les banques libanaises sont aujourd'hui confrontées à des défis plus importants que jamais: l'avenir de la région Moyen-Orient repose sur les conséquences de la guerre civile syrienne. Dans ce contexte, la gestion des taux d'intérêt et de la liquidité s'avère de plus en plus compliqué pour les banques commerciales. En premier lieu, le risque de taux d'intérêt sur le marché libanais sera étudié. Ce marché est connu pour son manque de liquidité et le problème de calibrage des modèles de taux est difficile. Afin de résoudre ce problème, nous utilisons les prix historiques des obligations émises par le gouvernement libanais et libellées en monnaie locale et en dollars américains. Nous considérons des modèles de Nelson-Siegel et Svensson et contraignons le niveau corrélation des facteurs pour stabiliser l'estimation des paramètres de ces modèles. La méthode conduit à des résultats qui s'interprètent très facilement d'un point de vue économique et peuvent être utilisés pour la prévision des variations de la courbe des taux en se basant une analyse ´économique prospective. En second lieu, la problématique des dépôts des clients traditionnels sera étudiée. Ces derniers sont reconnus comme étant la source principale de financement des banques commerciales libanaises (80-85% du passif). Bien qu'ils soient contractuellement des dépôts à court terme (principalement un mois) versant des taux d'intérêt fixes, ces dépôts sont assimilés à une source de financement stable possédant un comportement proche des taux d'intérêt du marché. Nous développons un modèle à correction d'erreur représentant un équilibre à long terme entre le Libor et le taux moyen du secteur bancaire libanais offert sur les dépôts en dollars américains. Les résultats permettent de déterminer une date de réévaluation des dépôts clientèles en cas de fluctuation des taux d'intérêt. Une nouvelle duration du passif tenant compte des comportements des clients a été mise en place. Elle sera par construction plus élevée que la duration contractuelle. En cas de hausse des taux d'intérêt, une baisse de l'écart entre la duration des actifs et des passifs sera alors observée menant à la diminution de l'impact négatif de la hausse. Après avoir étudié le profil de risque des taux des dépôts clientèles, nous commençons la deuxième partie de la thèse par la détermination de l'échéancier des retraits. Nous segmentons les données historiques des données sur les dépôts clientèles selon: la monnaie, le type de dépôt et la résidence du déposant. Pour chaque filtre, un modèle `a correction d'erreur est développé. Les résultats montrent la relation entre les dépôts clientèles, un indicateur relatif du niveau économique et les écarts entre les taux offerts sur le marché libanais. Ainsi, le modèle permettra d'évaluer le comportement des retraits des dépôts clientèles et de comprendre leur profil de risque de liquidité. Les grandes institutions financières détiennent des positions importantes en actifs financiers. La dernière partie de la thèse discute de la gestion du risque de liquidité de marché en cas de session forcée de ces actifs. Nous supposons qu'un investisseur détient une position importante d'un actif donné, à t = 0, un choc sévère provoque une forte dépréciation de la valeur de l'actif et par conséquent, force l'investisseur à opter pour la liquidation du portefeuille dès que possible en limitant ses pertes. Les rendements des actions sont modélisés par des processus de type GARCH qui sont adaptés pour décrire des comportements extrêmes suite à une grande variation de l'actif au temps initial. Suivant que le marché est liquide ou illiquide, nous proposons une stratégie optimale à l'investisseur qui maximise sa fonction d'utilité. Enfin, nous intégrons dans le modèle un avis d'expert pour optimiser la prise d'une décision
The aim of this thesis is to provide Bank Audi with econometric tools for sake of a more robust risk management. Lebanese businesses today are faced with greater challenges than ever before, both economical and political, and there is a question about the future of the middle east region after the Syrian civil war. Thus, Lebanese commercial banks face greater complications in the management of interest rate and liquidity risk. The first part of this thesis discusses interest rate risk management and measurement in the Lebanese market. First, we seek to build the Lebanese term structure. This market is known by its illiquidity, yields for a given maturity make a large jump with a small impact on other yields even if close to this maturity. Therefore, we face challenges in calibrating existing yield curve models. For this matter, we get historical prices of bonds issued by the Lebanese government, and denominated in Local currency and in US dollar. A new estimation method has been added to Nelson Siegel and Svensson model, we call it “Correlation Constraint Approach”. Model parameters can be interpreted from economical perspective which will be helpful in forecasting yield curve movements based on economist’s opinion. On the second hand, traditional customer deposits are the main funding source of Lebanese commercial banks (80-85% of liabilities). Although they are contractually short term (mainly one month) paying fixed interest rates, these deposits are historically known to be a stable source of funding and therefore exhibit a sticky behavior to changes in market interest rates. We develop an error correction model showing a long-run equilibrium between Libor and Lebanese banking sector average rate offered on USD deposits. Results make it possible to determine the behavioral duration (repricing date) of customer deposits when market interest rates fluctuate. Therefore, the behavioral duration of liabilities will be higher than the contractual one which will lower the duration gap between assets and liabilities and thus the negative impact of positive interest rate shocks. After understanding interest risk profile of customers’ deposits, we start the second part by determining their behavioral liquidation maturity. We get Bank Audi’s historical deposits outstanding balances filtered into the following categories: currency, account typology and residency of depositor. We develop an error correction model for each filter. Results show relationship between deposits behaviors, the coincident indicator and spreads between offered rates in the Lebanese market. The model will lead to assess behavioral liquidation maturity to deposits and understand their liquidity risk profile. This will be helpful for the funding liquidity risk management at Bank Audi. Large financial institutions are supposed to hold large positions of given assets. The last topic is related to market liquidity risk management. We suppose an investor holds a large position of a given asset. Then at time 0, a severe shock causes a large depreciation of the asset value and makes the investor decides to liquidate the portfolio as soon as possible with limited losses. Stock returns are modeled by GARCH process which has tail behaviors after large variation at time 0. Trading on liquid and illiquid markets, we provide the trader with best exit trading strategy maximizing his utility function, finally we incorporate into the model an expert opinion which will help the investor in taking the decision
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47

Kuo, Chih-lin, and 郭志麟. "Strategic Management under the Trend of Financial Holding :On the Merger Strategy of Tai Shin Bank." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/90336777658041596237.

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碩士
國立高雄第一科技大學
金融營運所
92
This paper explores the mergers of the financial industry in Taiwan from the perspective of business strategic management. The focus is on Tai Shin Bank, discussing its strategies on merging with Da An Commercial Bank and trying to find the factors contributing to successful mergers. Most of the data come from governmental publications, financial statements of Tai Shin Bank, and other related research. This study is done via five-force analysis, SWOT, and BCG analysis. The conclusion shows that the target for mergers would ideally work as a complement. Once a target was located, a special council should immediately review the financial health of the target, evaluate the value of the assets, and report the results to the board of directors. Without a full understanding of the finances of the entire entity, any merger could hardly succeed.
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48

Bimha, Alfred. "Intergrating environmental risk into bank credit processess : The south African banking context." Thesis, 2020. http://hdl.handle.net/10500/27249.

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The impact of climate change on the financial performance of companies is of concern to bank credit processes. The main objective of this research was to develop a South African contextualised credit process that incorporates environmental risk. The research methodology comprised of a mixed-method being content analysis – the qualitative portion and the Probability of Default prediction using a Merton Model and the Hoffmann and Busch (2008) carbon risk analysis model - the quantitative portion. A content analysis of the banks’ Annual Reports, Integrated Reports and Sustainability Reports showed that, while South African banks follow a qualitative approach to embedding environmental risk into their credit process, none of the four banks that formed part of the study divulged their quantitative approach to embedding environmental risk. The study used a proximity matrix method to examine the level of embedding. The second part of the study, which used prior studies as the benchmark, adopted the following: (1) a simulated carbon tax regime as a proxy for an environmental risk, and (2) the Hoffmann and Busch (2008) carbon risk analysis tool and the Merton Model (1974) as the bank credit process proxies. The second part of the study used a sample of 33 JSE-listed Carbon Disclosure Project reporting companies out of a population of 107. The carbon risk analysis showed that the companies in the materials and energy sector have a high carbon risk. However, the results from the Merton Model showed that the companies have enough profit to cushion the additional carbon tax liability, given the insignificant shift in probability of default between the three scenarios, where financial data had (1) no carbon tax, (2) was adjusted for a carbon tax with incentives, and (3) adjusted for carbon tax without incentives. Triangulation of the results from the content analysis, carbon risk analysis and the probability of default analysis confirms that South African banks do not fully integrate environmental risk across the credit value chain or process in the 2010 to 2017 period. However, the carbon risk analysis shows a heavy dependency on carbon sources for critical inputs into the South African companies’ production processes, which if not checked, will affect the credit portfolios of banks.
Finance, Risk Management and Banking
D. Phil (Management Studies)
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49

"Cook County Land Bank and Land Bank Best Practices." Tulane University, 2013.

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50

LIEN, PEI, and 李佩蓮. "Bank Capital Management." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/14626018156543840425.

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碩士
國立中山大學
財務管理學系研究所
100
This research paper focuses on whether Taiwan''s 13 financial holding companies (excluding Waterland Financial Holdings) belongs to the bank''s capital management efficiency, using a narrow definition of capital. First, do a preliminary analysis of the capital of the banks first, second, and three types of capital. Secondly, the use of supplementary items in the balance sheet, profit and loss account and balance-sheet and some of the information into the banking book assets and liabilities of the banking book and trading book assets, trading book liabilities, risk assets and market value-added and other programs in order to do all kinds of bank trend analysis of assets and liabilities and capital management. Finally, I would investigate whether the high capital adequacy ratio that their performance is better? The provisions of the Basel Ⅱ want to improve the bank''s risk management capability, however, and set out the statutory capital requirements of the Bank help to keep the emphasis on risk management?
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