Exploring Strategies of Supranational Influence in the Banking Union: SSM Indirect Supervision of Less Significant Banks

2017 ◽  
Author(s):  
Jakub Gren
Keyword(s):  
Banking Union ◽  
Indirect Supervision

Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting

2017 ◽  
pp. 83-99
Author(s):  
Elisabetta Mafrolla ◽  
Viola Nobili
Keyword(s):  
Financial Reporting ◽  
Banking System ◽  
Regulatory System ◽  
Discretionary Accruals ◽  
Bank Loans ◽  
Bank Loan ◽  
Banking Union ◽  
Private Firms ◽  
European Banking Union

This paper investigates whether and at what extent private firms reduce the quality of their accruals in order to signal a better portrait to the bank and obtain new or larger bank loans. We measure earnings discretionary accruals of a sample of Italian private firms, testing whether new and larger bank loans are associated with a higher (lower) quality of earnings in borrowers' financial reporting. We study bank loan levels and changes and how they impact discretionary accruals and found that, surprisingly, private firms' discretionary accruals are systematically positively affected by an increase in bank loans, although they are negatively affected by the credit worthiness rating assigned to the borrowers. We find that the monitoring role of the banking system with regard to the adoption of discretionary accruals is effective only when the loan is very large. This paper may have implications for policy-makers as it contributes to the understanding of the shortcomings of the banking regulatory system. This is an extremely relevant issue since the excessive amount of non-performing loans held by Italian banks recently threatened the stability of the European Banking Union as a whole.

Pengelolaan Masjid Berbasis Kampus dalam Meningkatkan Pemberdayaan Masyarakat

2018 ◽  
Vol 3 (4) ◽  
pp. 311-328
Author(s):  
Egidiasafitri Egidiasafitri ◽  
Dadang Kuswana ◽  
Yuliani Yuliani
Keyword(s):  
Planning Process ◽  
Program Planning ◽  
Community Empowerment ◽  
Qualitative Approach ◽  
Work Tasks ◽  
Management Functions ◽  
Indirect Supervision ◽  
Division Of Work

Penelitian ini bertujuan untuk mengetahui pengelolaan masjid berbasis kampus dalam meningkatkan pemberdayaan masyarakat melalui proses perencanaan, pengorganisasian, penggerakan, dan pengawasan kegiatan membangun kerjasama dengan masyarakat, sehingga semua pemberdayaan yang dilakukan oleh DKM masjid dapat berjalan dengan efektif dan efisien. Metode yang digunakan dalam penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatatif. Hasil penelitian di Masjid Al-Jabbar Kampus ITB Jatinangor dapat diperoleh data pengelolaan masjid Al-Jabbar mencakup beberapa tahapan dalam meyusun program kegiatan yang telah direncanakan. Ada beberapa langkah-langkah yang digunakan  dalam melakukan pemberdayaan masyarakat melalui masjid Al-Jabbar Kampus ITB Jatinangor sesuai dengan fungsi pengelolaan yang digunakan. Pertama adalah perencanaan program yang dilakukan oleh DKM masjid Al-Jabbar dalam meningkatkan pemberdayaan masyarakat. Kedua yaitu pengorganisasian diterapkan untuk pembagian tugas kerja kepada pengurus DKM. Ketiga yaitu pelaksanaan diterapkan melalui bimbingan, pemberian motivasi kepada pengurus, menjalin hubungan. Kemudian yang terakhir adalah pengawasan yang diterapkan DKM masjid Al-Jabbar melalui pengawasan langsung dan tidak langsung. This research aims to determine the management of campus-based mosques in improving community empowerment, through the planning process, organizing, actuating, and controlling of activities in building cooperation with the community, so that all the empowerment carried out by DKM mosques can run effectively and efficiently. The method used in this research uses descriptive methods with a qualitative approach. The research at the Al-Jabbar Mosque in the ITB Jatinangor Campus can be obtained from the management data of the Al-Jabbar mosque covering several stages in arranging the planned program of activities. There are several steps used in empowering the community through the Al-Jabbar mosque in accordance with the management functions used. First is program planning carried out by the DKM Al-Jabbar mosque in improving community empowerment. Second, organizing is applied to the division of work tasks to DKM administrators. Third, the implementation is implemented through guidance, giving motivation to the board, having a relationship. Then the last is the supervision applied by the Al-Jabbar DKM mosque through direct and indirect supervision.

European Banking Union

2017 ◽  
Author(s):  
Rachel A. Epstein
Keyword(s):  
Bank Lending ◽  
Banking Union ◽  
Bank Failures ◽  
Bank Supervision ◽  
European Banking Union ◽  
International Pressure ◽  
Banking Market ◽  
National Economic ◽  
European Banking ◽  
Communist Countries

If post-communist countries realized marketized bank–state ties through transition and international pressure to privatize their banks with foreign capital, western Eurozone states have more recently come under pressure to follow suit. European Banking Union centralized bank supervision and introduced a single resolution board at the expense of national authority. Thus under banking union, national regulatory and supervisory forbearance was curbed; barriers to banking market entry were no longer the purview of national authorities; disproportionate bank lending to one’s own sovereign would be discouraged; and bank bondholders, creditors and depositors—i.e. market actors—paid the price for bank failures first, before governments and taxpayers. While European Banking Union put the euro on stronger foundations, it also curbed national economic policy discretion and limited tools for adjustment. Taking Italy, Portugal, Spain and Germany as examples, this chapter explains why and in what policy areas Eurozone states’ sovereignty clashed with banking union.

scholarly journals Learning lenient parsing & typing via indirect supervision

2021 ◽  
Vol 26 (2) ◽  
Author(s):  
Toufique Ahmed ◽  
Premkumar Devanbu ◽  
Vincent J Hellendoorn
Keyword(s):  
Indirect Supervision
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