Essays about: "banking financial statements"

Showing result 1 - 5 of 14 essays containing the words banking financial statements.

1. 1. Impact of sustainable investment on the financial performance. : Evidence from Pakistani banking sector

   University essay from Linnéuniversitetet/Institutionen för management (MAN)

   Author : Nnenna Onuselogu; Anees Shahzad; [2023]
   Keywords : Sustainable Investment; Financial Performance; Sustainability; Performance of Banks.;

   Abstract : This study explores how sustainable investment, which includes social, economic,and environmental sustainability, affects financial performance in Pakistan'sbanking sector. The study evaluates financial performance using ROA, ROE, NIM,and EPS using secondary data from 26 public and private banks' consolidatedfinancial statements from 2013 through 2022. READ MORE

3. 2. Make Banking Simple Again : A multiple case-study about the internationalization of the largest online retail banks in Europe

   University essay from Linnéuniversitetet/Institutionen för organisation och entreprenörskap (OE)

   Author : Sandro Lehmann; Anna Nilsson; [2020]
   Keywords : Online Bank; Retail Banking; Fintech; Internationalization; Financial Inclusion;

   Abstract : Digitalization is increasing in our society and continues to move in that direction. The shift from traditional banks to online banks is becoming more popular, and with an online bank, the international markets open. Although previous research about internationalization exists, there is no in-depth research on the specific topic of online banks. READ MORE

4. 3. The implications of IFRS 9 – for Equity Analysts

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Neil Eriksson; Niklas Rådström; [2019]
   Keywords : Accounting quality; Accounting information; Conceptual Framework; IFRS 9; IAS 39; Expected Credit Loss model; Equity analyst;

   Abstract : The financial crisis of 2008 highlighted problems with the accounting standard IAS 39, with claims of high complexity, introduction of procyclicality in the financial statements and a proposed role of contributing to the financial crisis. The International Accounting Standard Board issued the predecessor, IFRS 9, which became effective on January 1st, 2018. READ MORE

5. 4. Measuring cost efficiency of banks with different ownership types: Evidence from Belarus

   University essay from Göteborgs universitet/Graduate School

   Author : Nastassia Dzianisava; [2018-07-02]
   Keywords : Stochastic Frontier Analysis; cost efficiency; Belarusian banking sector;

   Abstract : This study investigates the correlation between the level of a bank’s cost efficiency and its belonging to one of the four ownership types existing in the Belarusian banking sector: core state-controlled, other state-controlled, foreign-controlled and domestic private banks. In order to analyze the data from the financial statements of all registered banks in Belarus under the period of 2010-2016, the Stochastic Frontier Analysis (SFA) is applied. READ MORE

6. 5. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

   University essay from Högskolan Dalarna/Företagsekonomi

   Author : Abraham Monah; Osedebamen Okojie; [2018]
   Keywords : IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

   Abstract : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. READ MORE