Research on Non-Performing Loans Ratio’s Controlling: Evidence from 13 Commercial Banks

2017 ◽  
Vol 21 (6) ◽  
pp. 1079-1086
Author(s):  
Zhenlei Wang ◽  
Song Qin ◽  
◽  
◽  
◽  
...  
Keyword(s):  
Banking Sector ◽  
Bank Of China ◽  
Net Interest Margin ◽  
Distance To Default ◽  
Positive Correlations ◽  
Asset Size ◽  
And Control ◽  
First Time ◽  
Chinese Banking ◽  
Capital Return

The People’s Bank of China in 2013 released a report revealing that the balance of non-performing loans of Chinese banking financial institutions had rebounded for the first time since 2005. In this situation, establishing early warning models – to recognize the factors that influence non-performing loans, and take effective measures to prevent defaults and control the banks’ credit assets – has become a major new issue. This paper examines the determinants of the non-performing loans (NPL) ratio in the Chinese banking sector from 2005 to 2011 using a panel data model. This model incorporates a new factor called distance to default (DD). The results show that the rates of change of total asset size, commercial loan ratio, and distance to default correlate negatively with NPL. There are positive correlations between capital return ratio, net interest margin, and single-lag NPL with NPL. However, there is no significant correlation between the proportion of shareholders’ equity, or the proportion of total loans, and NPL. In conclusion, this study suggests that regulators should consider and pay more attention to all these banks’ operational indicators to control NPL.

The Effects of Corporate Ownership on Public Accountants' Professionalism and Ethics

2002 ◽  
Vol 16 (2) ◽  
pp. 109-124 ◽  
Author(s):  
William E. Shafer ◽  
D. Jordan Lowe ◽  
Timothy J. Fogarty
Keyword(s):  
Current Trend ◽  
Auditor Independence ◽  
Corporate Ownership ◽  
Negative Effects ◽  
Public Accounting ◽  
Corporate Acquisitions ◽  
Accounting Professionals ◽  
Research Questions ◽  
And Control ◽  
First Time

The current trend toward corporate acquisitions of CPA firms poses potential threats to the autonomy and ethical standards of public accounting professionals. This recent consolidation movement suggests that for the first time a significant number of public accounting professionals are subject to the supervision and control of nonprofessionals. In addition to acknowledging the potential threats to auditor independence and objectivity, this paper suggests that these new organizational arrangements for the provision of public accounting services have other negative effects on professionalism and ethics such as desensitizing CPAs to traditional professional values, and subverting professional institutions to the goals of corporate employers. This paper develops a framework that identifies several specific research questions related to the effects of corporate ownership on professionalism and ethics in public accounting.

scholarly journals Sustainable Development Goals in Early COVID-19 Prevention and Control

2021 ◽  
Vol 13 (15) ◽  
pp. 8431
Author(s):  
Taejong Kim ◽  
Hyosun Kim
Keyword(s):  
Sustainable Development ◽  
Prevention And Control ◽  
Sustainable Development Goals ◽  
Infection Rates ◽  
Undue Influence ◽  
Death Rates ◽  
International Action ◽  
Development Goals ◽  
Positive Correlations ◽  
And Control

Recent failures in COVID-19 prevention and control in some of the richest countries raise questions about the relevance of Sustainable Development Goals (SDGs) in the fight against pandemics. To examine this issue, we adopted the measure of countries’ progress for the SDGs in the SDG Index Scores (SDGS) and employed two analytical devices. The first was regression-aided adjustment of the number of deaths and confirmed cases. The second was the use of robust regressions to control the undue influence of outliers. The results are mixed. Between the SDGS and the adjusted infection rates, we found no significant correlation; however, between the SDGS and the adjusted death rates, the correlation was negative and statistically significant. These results provide a nuanced contrast to the hasty conclusions some of us might be tempted to draw from apparent positive correlations between SDGS and the cases and the deaths. The SDGs represent the fruit of painstaking global efforts to encourage and coordinate international action to enhance sustainability. We find the results reassuring, in that they suggest that the countries with higher SDGS have been able to control the devastation of deaths from COVID-19 more effectively, despite being unable to control the propagation of infections.

Ventilatory and hyperkalemic responses to incremental exercise after propranolol treatment

1994 ◽  
Vol 77 (4) ◽  
pp. 1907-1912 ◽  
Author(s):  
D. A. Schneider ◽  
M. T. McEniery ◽  
C. Solomon ◽  
J. Jurimae ◽  
M. S. Wehr
Keyword(s):  
Minute Ventilation ◽  
Plasma Potassium ◽  
Muscle Afferents ◽  
Incremental Exercise ◽  
Co2 Production ◽  
Beta Blockade ◽  
Adrenergic Blockade ◽  
Propranolol Treatment ◽  
Positive Correlations ◽  
And Control

The purpose of the present study was to examine the relationship of plasma potassium (K+) and minute ventilation (VE) during incremental cycling (20 W/2 min) under conditions of beta-adrenergic blockade (80 mg of propranolol) and placebo in six untrained male subjects. No significant differences existed between treatments in O2 uptake, CO2 production, blood lactate, pH, or VE during the submaximal work stages of incremental exercise common to both treatments (20–220 W). During exercise with beta-blockade, plasma K+ concentrations were found to be significantly elevated compared with control levels at every work stage except 20 W. Significant positive correlations between VE and plasma K+ were found during both beta-blockade (r = 0.99) and control conditions (r = 1.00). Although the high correlation between VE and K+ was not altered with beta-blockade, propranolol treatment resulted in a significant reduction in the slope of this relationship during incremental exercise (P < 0.01). These findings suggest that 1) beta-blockade decreases the VE-K+ relationship observed during exercise and 2) K+ stimulation of muscle afferents is not an important signal in the control of exercise ventilation.

Central bank digital currency: the future of institutional changes in the banking sector

2021 ◽  
Vol 2021 (2) ◽  
pp. 26-48
Author(s):  
Volodymyr MISHCHENKO ◽  
◽  
Svitlana NAUMENKOVA ◽  
Svitlana MISHCHENKO ◽  
◽  
...  
Keyword(s):  
Central Bank ◽  
Financial Stability ◽  
Banking Sector ◽  
Central Banks ◽  
Credit System ◽  
Bank Supervision ◽  
Bank Of China ◽  
Digital Currency ◽  
Financial Monitoring ◽  
The Impact

The purpose of the article is to reveal the essence and features of the introduction of digital currency of central banks and their impact on the conditions of monetary policy, financial stability, as well as institutional transformations in the development of national banking systems. The study is based on an analysis of projects of issuance and use of digital currencies of the ECB and central banks of leading countries, as well as the results of pilot projects of the National Bank of China on the use of the digital yuan and NBU on the e-hryvnia circulation. It is proved that digital currency of the central bank should be considered as a new dematerialized form of national currency in addition to cash and non-cash forms. Particular attention is paid to the study of the impact of the use of digital currency by central banks on the main parameters of economic policy. The main directions of potential influence of digital currency use on transformation of mechanisms of realization of monetary, budgetary and tax, macroprudential policy, maintenance of financial stability, activization of action of channels of the monetary transmission mechanism, and also on reforming of system of the state financial monitoring and bank supervision are substantiated. It is determined that one of the consequences of the use of digital currency will be the ability to ensure full control over all monetary transactions, which will help reduce the shadow economy and corruption. Structural and logical schemes of centralized and decentralized models of issuance and circulation of digital currency of central bank have been developed, directions of changes in the structure and functions of commercial and central banks, as well as in the structure of the financial and credit system in general have been substantiated.

Determinants of bank stability in a small island economy: a study of Fiji

2021 ◽  
Vol 34 (1) ◽  
pp. 22-42
Author(s):  
Shasnil Avinesh Chand ◽  
Ronald Ravinesh Kumar ◽  
Peter Josef Stauvermann
Keyword(s):  
Banking Sector ◽  
Global Financial Crisis ◽  
Small Island ◽  
Extended Model ◽  
Z Score ◽  
Bank Stability ◽  
Content Type ◽  
Net Interest Margin ◽  
Structural Variables ◽  
Macro Finance

Purpose This study aims to examine the determinants of bank stability based on three measures of bank stability while accounting for key bank-specific, macro-finance and structural variables. The aim is to underscore key indicators of stability that can be tracked by analysts, bank managers and regulators, especially in small economies such as Fiji. Design/methodology/approach The sample comprises a balanced panel of seven banking and financial institutions over the period 2000-2018. For consistency of data and similar functions in terms of deposit and loans, this paper considers five commercial banks and two credit institutions in Fiji. A fixed-effect method of regression is applied, to control for bank heterogeneity. The dependent variable is bank stability, which is based on three measures – the Z-score, the risk-adjusted return on assets and the risk-adjusted equity to assets ratio. Findings It is noted that bank size, funding risk, credit risk and Herfindahl-Hirschman index are positively associated with bank stability. In the extended model, both inflation and economic growth are positively associated with bank stability, although only inflation is statistically significant. Moreover, factors having a negative association with bank stability are the liquidity risk, the net interest margin and the remittances inflow. Additionally, the domestically generated political crises of the years 2000 and 2006 and the global financial crisis of 2007–2008 are negatively associated with bank stability. Originality/value This study empirically examines the determinants of bank stability in Fiji’s banking sector. Unlike previous studies, this study considers three measures of stability, with z-score as the dominant measure and as explanatory variables, bank-specific, macro-finance and structural variables. The bank-specific data used in the study were hand-picked from the disclosure statements of banks and macro-finance data were extracted from the World Bank Indicators. The study underscores pertinent factors associated with bank stability in the small island economy of Fiji, which can be of interest to analysts, bankers, regulators and researchers in this domain.

Comparative analysis of Financial performance of HDFC and SBI bank on the basis of Ratio analysis

2021 ◽  
pp. 111-114
Author(s):  
Reetika Verma
Keyword(s):  
Financial Performance ◽  
Banking Sector ◽  
Banking System ◽  
Capital Adequacy ◽  
Ratio Analysis ◽  
Return On Equity ◽  
Net Interest Margin ◽  
Capital Adequacy Ratio ◽  
Equity Ratio ◽  
Accounting Ratios

The banking sector in any economy plays a significant role in its growth and development. This paper is based on financial performance analysis of two leading banks of India. This paper aims to evaluate financial performance of HDFC and SBI bank on the basis of accounting ratios and also to study the functioning of the Indian banking system [6]. In this paper different ratios of both the banks are compared. Capital adequacy ratio, debt equity ratio, leverage ratios, profit and loss account ratios, net interest margin ratio, return on equity and other ratios are used to compare the performance of both the banks. This research is based on the data collected from financial statements of the banks. The performance of both the banks are compared from the year 2015 to 2020. It is observed that performance of HDFC is better than SBI not only in terms of ratio analysis but also in terms of customer satisfaction.

scholarly journals Reading comprehension on the last grades of cicles I and II of elementary school

CoDAS ◽  
2014 ◽  
Vol 26 (4) ◽  
pp. 276-285
Author(s):  
Eliane Mi Chang ◽  
Clara Regina Brandão de Avila
Keyword(s):  
Working Memory ◽  
Elementary School ◽  
Reading Comprehension ◽  
Research Groups ◽  
Control Groups ◽  
Short Term ◽  
Good Readers ◽  
Spearman Coefficient ◽  
Positive Correlations ◽  
And Control

PURPOSE: To characterize students' performance in Cycle I and II of the Elementary School (EF), in decoding, reading comprehension and underlying skills of reading, and investigate correlations between these variables, in the absence and presence of reading comprehension deficits, identified by their teachers.METHODS: 125 students from ES were grouped according to Cycle and presence or absence of reading comprehension impairments. Two Control (good readers from both Cycles) and two Research groups (poor readers from both Cycles) were established. Assessment involved: fluency and reading comprehension; oral comprehension; working and short-term phonological memory; grammar closure. It was compared (Mann-Whitney test): in intragroup study, both Control and Research groups; in intergroup study, Control and Research from different cycles, and Control I and Research II. Spearman coefficient investigated correlations.RESULTS: Analyzing reading comprehension, we observed better performance of Control Groups in all tasks in comparison to the respective Research Groups, and better performance of Control II in comparison to Control I. Research Groups had similar results in most tests. Positive correlations have been observed between most of the variables.CONCLUSION: Students without reading comprehension impairments showed better performance in reading in both Cycles. Working memory and oral comprehension did not differentiate students with and without complaints in Cycle I, differently from what was observed in Cycle II. Research II presented similar or better performance than Research I and similar or worse performance than Control I. Underlying skills showed different profiles of correlation with reading comprehension capacity, according to the group.

Prevent/Control Identity Theft

2012 ◽  
Vol 25 (3) ◽  
pp. 30-60 ◽  
Author(s):  
Mahmud A. Shareef ◽  
Vinod Kumar
Keyword(s):  
Literature Review ◽  
Purchase Intention ◽  
Banking Sector ◽  
Identity Theft ◽  
Operational Performance ◽  
Application Framework ◽  
Management Tools ◽  
And Control ◽  
The Impact

This study provides an application framework toward measures to prevent/control identity theft in conjunction with sources. It also identifies the impact of overall protection of identity theft on consumer trust, the cost of products/services, and operational performance, all of which in turn contribute to a purchase intention using E-commerce (EC). For the first objective, this study proposes a matrix of sources and measures to prevent and control identity theft. From this matrix, using knowledge from a literature review and judgment based on plausibility, the authors identify global laws, controls placed on organizations, publications to develop awareness, technical management, managerial policy, risk management tools, data management, and control over employees are the potential measuring items to prevent identity theft related to EC. A case study in banking sector through a qualitative approach was conducted to verify the proposed relations, constructs, and measuring items. For the second objective, this research paper conceptualizes a model based on literature review and validates that based on the case study in the financial sector. The model reflects the effects of preventing and controlling identity theft on the costs of products/services, operational performance, and customers’ perception of trust, which would lead to purchase intention in EC.

Learning Internal Controls from a Fraud Case at Bank of China

2012 ◽  
Vol 27 (4) ◽  
pp. 1171-1192 ◽  
Author(s):  
Huong Ngo Higgins
Keyword(s):  
Internal Control ◽  
Banking Sector ◽  
Business Students ◽  
Internal Controls ◽  
Fraud Triangle ◽  
Bank Of China ◽  
Recent Reform ◽  
Chinese Banks ◽  
Growing Economy ◽  
Triangle Theory

ABSTRACT This case provides an opportunity to discuss principles of internal control, the process by which an entity's board of directors, management, and other personnel provide reasonable assurance that fraud and theft are prevented and detected. The case also facilitates discussion of the unique corporate governance and internal control environments in China, a fast-growing economy. Readers will be asked to apply the fraud triangle theory to identify internal control weaknesses and to design control activities for preventing fraud. The case is intended for beginning auditing students, but is also suitable for a more general audience such as accounting, management, and business students at the M.B.A. or undergraduate level. The case introduces Bank of China (BOC) against the backdrop of China's banking sector. It describes the proliferation of non-performing loans in Chinese banks, the failure to report these loans correctly, and the way in which these conditions create a climate where fraud and theft might be easily hidden. These problems and the need for internal controls become evident in the description of a major fraud scheme at BOC. After relating this scheme, the case concludes by reviewing recent reform initiatives to modernize internal controls in Chinese banks.

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