Prediction of Financial Distress of Listed Commercial Banks in Tanzania and Kenya: A Comparative Study

2021 ◽  
pp. 383-393
Author(s):  
O. J. Ally ◽  
K. M. Bwana
Keyword(s):  
Comparative Study ◽  
Financial Distress ◽  
Commercial Banks

Countercyclical Bank Equity Issuance

2020 ◽  
Vol 33 (9) ◽  
pp. 4186-4230 ◽  
Author(s):  
Matthew Baron
Keyword(s):  
Financial Distress ◽  
Commercial Banks ◽  
Web Site ◽  
Market Discipline ◽  
Equity Issuance ◽  
Oxford University ◽  
Bank Equity ◽  
Published Paper ◽  
Oxford University Press

Abstract Over the period 1980–2012, large U.S. commercial banks raise and retain less equity during credit expansions, which amplifies their leverage. The decrease in equity issuance is large relative to subsequent banking losses. I consider a variety of explanations for why banks resist raising equity and find evidence consistent with the diminishment of creditor market discipline due to government guarantees. I test this explanation by analyzing the removal of government guarantees to German Landesbank creditors and find that creditor market discipline and equity issuance increase. These findings help explain why banks resist raising equity, making financial distress more likely. Authors have furnished an Internet Appendix, which is available on the Oxford University Press Web site next to the link to the final published paper online.

scholarly journals Effect of the legal system country of European commercial banks on the financial distress

2016 ◽  
Vol 4 (2) ◽  
pp. 168
Author(s):  
Nizar Baklouti ◽  
Frédéric Gautier ◽  
François Aubert
Keyword(s):  
European Union ◽  
Corporate Governance ◽  
Legal System ◽  
Financial Distress ◽  
Commercial Banks ◽  
Common Law ◽  
Civil Law ◽  
The European Union ◽  
Financial Health ◽  
The Relationship

This study examines the effect of the legal system on the governance of banks and hence on financial distress. We compare corporate governance to the legal system in 18 countries of the European Union to explain the relationship between financial distress and bank governance. Using a sample of 147 commercial banks, we find that the effect of the legal system really counts. The results also suggest that banks operating in common law and civil law countries tend the concentration of ownership and board size to the effect of increasing the likelihood of financial distress. This study contributes to research in the governance of enterprise to provide empirical evidence that the legal system has the power to influence the financial health of banks.

scholarly journals Moderating Effect of the 2001-65 Law Relating to Credit Tunisian Institutions on Discretionary Practices

2021 ◽  
Vol 17 (2) ◽  
pp. 54
Author(s):  
Amina Zgarni ◽  
Hassouna Fedhila
Keyword(s):  
Comparative Study ◽  
Earnings Management ◽  
Commercial Banks ◽  
Crucial Role ◽  
Financial Statements ◽  
Moderating Effect ◽  
Regulatory Capital ◽  
Discretionary Behaviors ◽  
Financial Scandals ◽  
Discretionary Behavior

The multitude of financial scandals throughout the last two decades is mainly due to fraud and significant irregularities recorded in the financial statements published following accounting manipulations. The aim of this study is to test the moderating effect of Law 2001-65 relating to credit institutions on discretionary practices within Tunisian banks. Following a comparative study of discretionary practices before the introduction of this law and after its introduction, on a sample of Tunisian commercial banks we have shown the crucial role played by this law in the limitation of discretionary behavior in order to align regulatory capital in relation to the period preceding the promulgation of this law (1990-2000). However, we have shown an increase in these discretionary behaviors for earnings management purposes during the period following the entry into force of this law (2001-2019).

scholarly journals LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. BANK MANDIRI TBK. DAN ENTITAS ANAK

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Helmi Herawati
Keyword(s):  
Comparative Study ◽  
Financial Performance ◽  
Performance Assessment ◽  
Commercial Banks ◽  
Financial Statements ◽  
Financial Ratios ◽  
Bank Profitability ◽  
The Public ◽  
The World ◽  
Banking Business

Helmi Herawati; The bank's financial performance assessment is based on three types of the bank liquidity ratio, the bank's solvability ratio and bank profitability ratio. Competition between banks in collecting funds from the public and channel funds from the public in the form of loans by commercial banks will be more stringent. Competition among banks in practice many banks are less careful, or deviate from the rules that apply in the world of banking business. The research objective was to determine the financial performance of PT Bank Mandiri, Tbk and its subsidiaries based on financial ratios of the Bank. This type of research is a comparative study, based on three ratios mentioned above indicates PT Bank Mandiri, Tbk and its subsidiaries periods of 2013 and 2014 in good positionKeywords: Financial Statements, The Financial Performance Of The Bank's Financial Ratios

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