The influence of accounting enforcement on earnings quality of banks: Implications of bank regulation and the global financial crisis

2018 ◽  
Vol 37 (5) ◽  
pp. 402-419 ◽  
Author(s):  
Lorenzo Dal Maso ◽  
Kiridaran Kanagaretnam ◽  
Gerald J. Lobo ◽  
Simone Terzani
Keyword(s):  
Financial Crisis ◽  
Global Financial Crisis ◽  
Earnings Quality ◽  
Bank Regulation ◽  
The Global Financial Crisis

scholarly journals Determinants of Labor Productivity in Emerging Markets: Evidence from Pre- and Post-Financial Crisis Mexico

2018 ◽  
Vol 20 (3) ◽  
pp. 259
Author(s):  
Young-Hee Kang ◽  
Kyunga Na
Keyword(s):  
Corporate Governance ◽  
Financial Crisis ◽  
Emerging Markets ◽  
Labor Productivity ◽  
Global Financial Crisis ◽  
Foreign Ownership ◽  
The World Bank ◽  
Before And After ◽  
The Global Financial Crisis

Although the global financial crisis of 2008 had tremendous effects on global businesses, its impact on firm performance in emerging markets is unknown. To develop this knowledge, this study explores the factors that influenced labor productivity in emerging markets before and after the crisis. Using a sample of 2,061 Mexican firms that were collected by the World Bank in 2006 and 2010, this study investigates the relationships of bribery, informality, and corporate governance to labor productivity. The results show that, before the crisis, informality and foreign ownership were positively associated with labor productivity. On the other hand, after the crisis, bribery and informality are negatively related to labor productivity, while foreign ownership and external auditing make positive impacts on labor productivity. The findings imply that businesses need to improve the quality of their corporate governance and decrease bribery. Governments of emerging markets need to reduce the levels of informality.

2. Prudential Regulation I: Capital and Liquidity Controls

2018 ◽  
Author(s):  
Ross Cranston ◽  
Emilios Avgouleas ◽  
Kristin van Zweiten ◽  
Theodor van Sante ◽  
Christoper Hare
Keyword(s):  
Financial Crisis ◽  
Moral Hazard ◽  
Global Financial Crisis ◽  
Bank Regulation ◽  
Capital Regulation ◽  
Bank Failures ◽  
Prudential Regulation ◽  
Fundamental Goal ◽  
The Global Financial Crisis ◽  
Deposit Guarantee Schemes

This chapter begins with a discussion of the reasons for bank regulation. Traditionally the focus of bank regulation has been the protection of individual institutions' stability from a depositors' run, and of depositors and deposit guarantee schemes from incurring losses in the event of bank failures. Another fundamental goal was the protection of taxpayers from a public bailout and from the kind of moral hazard that arises when public bank rescues are likely. However, in recent years, and especially since the global financial crisis the focus of bank regulation has broadened to include eliminating too-big-to-fail institutions; increasing capital cushions and introducing liquidity requirements; and enhancing the resilience of the financial system to withstand system-wide shocks. The remainder of the chapter covers prudential regulation, capital regulation, the different phases of the Basel capital framework, and the total loss absorbing capacity standard.

Quality of life, anxiety, depression, and stress among adults in Greece following the global financial crisis

2016 ◽  
Vol 61 (3) ◽  
pp. 410-424 ◽  
Author(s):  
Efrosini Kokaliari
Keyword(s):  
Quality Of Life ◽  
Financial Crisis ◽  
Global Financial Crisis ◽  
Work Practice ◽  
The United States ◽  
Social Work Practice ◽  
Convenience Sample ◽  
The Global Financial Crisis ◽  
Anxiety Depression

The global financial crisis that spread from the United States to Europe severely impacted Greece. This is a study of quality of life (QoL), anxiety, depression, and stress in Greece following the austerity measures imposed after the crisis. A convenience sample of 901 adults completed (1) a brief survey form, (2) the Multicultural Quality of Life Index (MQLI), and (3) the Depression Anxiety Stress Scales (DASS). Results indicated higher DASS scores in comparison to other normative populations. Overall, QoL in Greece is lower for women, those who are single, the unemployed, and those with lower incomes. Implications for social work practice and the profession are discussed.

scholarly journals The role of capital adequacy standards in creating financial safety of the bank: the evaluation and analysis of the survey results

2021 ◽  
Vol 20 (3) ◽  
pp. 641-657
Author(s):  
Irena Pyka ◽  
Aleksandra Nocoń ◽  
Mateusz Muszyński
Keyword(s):  
Financial Crisis ◽  
Commercial Banks ◽  
Global Financial Crisis ◽  
Banking System ◽  
Capital Adequacy ◽  
Bank Capital ◽  
Conducting Research ◽  
The Global Financial Crisis ◽  
Credit Institutions

Motivation: After the global financial crisis, banks’ financial safety has been considered as a public good and put under closer control and supervision. The prudential regulations of credit institutions which are the main subject of the study, have been significantly tightened. Although the minimum level of banks’ own funds, set adequately to the risk, had been a fundamental indicator of banks’ financial safety since the end of 1980s, after the global financial crisis the quality of this capital has changed and the scope of its regulation has been increased. By respecting the new prudential standards of the Basel Committee on Banking Supervision at the international level, financial safety of the banks has been additionally put under the macro-supervision. The concern about the overregulation of the banking system raises many controversies, what justifies conducting research on this subject. Aim: The main purpose of the article is to identify changes in the bank’s strategies of creating financial safety after the global financial crisis, considering macro- and micro-prudential regulations, aimed at strengthening the level and quality of bank capital, based on the results of the conducted research. Results: The results of the empirical research indicate that there is a strong belief among management staff in commercial banks in Poland that the increase in the level and structure of the own funds in credit institutions rises their financial safety. The results confirm the intensification of the process of implementing Basel regulations in commercial banks in Poland.

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