The Impact of Strategic Renewal in Banking Industry Performance

Following a long history of using various strategies and policies for diversification and seasonal adjustment in the face of the challenges of achieving economic, social, and environmental sustainability, sun and beach destinations should also consider targeting the wellness tourism market as a post pandemic opportunity and long-term solution. Salou is a mature sun and beach destination in the Mediterranean, but one which, for some time, has had an increasing commitment to family and sports tourism as a result of a strategic renewal process. Now, with the impact of the coronavirus pandemic, the destination management organization is considering the evolution of the model, the internalization of sustainability as a fundamental value, and the impact of different markets. In this study, we examined the challenges the Salou Tourist Board has faced during the development of a post pandemic model for sustainable tourism and what strategies it has adopted in response. We also considered the opportunities and competitive advantages that Salou has in the field of wellness tourism. The results obtained should encourage the continuation of work that promotes the environmental axis of sustainability and adds value to the natural resources on which it depends, including the sea and the landscape, while maintaining the environmental quality of the resources.

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The impact of electronic banking on profitability and market share: Evidence from banking industry

Management Science Letters ◽

10.5267/j.msl.2014.11.003 ◽

2014 ◽

pp. 2531-2536 ◽

Cited By ~ 1

Author(s):

Mohammad Khodaei Valahzaghard ◽

Elham Bagherzadeh Bilandi

Keyword(s):

Market Share ◽

Banking Industry ◽

Electronic Banking ◽

The Impact

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The impact of working capital and financial structure on profitability of islamic banking industry

Management Science Letters ◽

10.5267/j.msl.2012.06.045 ◽

2012 ◽

Vol 2 (7) ◽

pp. 2625-2630 ◽

Cited By ~ 1

Author(s):

Mohammad Khodaei Valahzaghard ◽

Ali Taherinejhad

Keyword(s):

Banking Industry ◽

Financial Structure ◽

Islamic Banking ◽

Working Capital ◽

The Impact

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The Impact of the Islamic Banking Industry on Economic Growth and Poverty Reduction in Pakistan

Palgrave Studies in Islamic Banking, Finance, and Economics - Enhancing Financial Inclusion through Islamic Finance, Volume II ◽

10.1007/978-3-030-39939-9_11 ◽

2020 ◽

pp. 259-279

Author(s):

Muhammad Abubakar Siddique ◽

Mirajul Haq ◽

Memoona Rahim

Keyword(s):

Economic Growth ◽

Poverty Reduction ◽

Banking Industry ◽

Islamic Banking ◽

The Impact

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Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange

Jurnal Economia ◽

10.21831/economia.v14i2.19560 ◽

2018 ◽

Vol 14 (2) ◽

pp. 126-137

Author(s):

Ice Maria Ulfa ◽

Bambang Subroto ◽

Zaki Baridwan

Keyword(s):

Earnings Management ◽

Empirical Evidence ◽

Banking Industry ◽

Stock Exchange ◽

Fair Value ◽

Fair Value Accounting ◽

Loan Loss ◽

Trade Off ◽

Gains And Losses ◽

The Impact

Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair value accounting in banking industry. The main contribution of this study is providing provide empirical evidence about the impact of fair value accounting on earnings management in Indonesia. Earnings management is proxied by loan loss provision (LLP), the realized of gains and losses, and the trade-off between realized gains and losses and LLP following Bratten et al (2013). The study provides empirical evidence that earnings management is still performed by banks, by using LLP, realized gains and losses and also occurs trade-off between LLP and realized gains and losses as means to perform earnings management in accordance with the needs of management. If banks are exposed to fair value accounting, managers will have more flexibility in reporting banks’ financial performance to present a desired earning, by providing them with additional earning managements tools. These findings can be informative for policymakers, banking practitioners, and academics. Keywords: earnings management, fair value accounting, LLP, realized gains and losses, trade-off LLP and realized gains and losses.Abstrak: Akuntansi Nilai Wajar dan Manajemen Laba menggunakan CKPN dan Realized Gains and Losses: Studi pada Industri Perbankan yang terdaftar di Bursa Efek Indonesia. Studi ini bertujuan untuk meneliti apakah manajemen laba dapat dibatasi oleh penerapan akuntansi nilai wajar dalam industri perbankan. Kontribusi dari penelitian ini adalah untuk memberikan bukti empiris tentang dampak penerapan akuntansi nilai wajar pada manajemen laba di Indonesia. Manajemen laba diproksikan oleh cadangan kerugian penurunan nilai (CKPN), realized of gains and losses, dan trade-off antara realized of gains and losses dan CKPN mengikuti model penelitian Bratten et al (2013). Studi ini memberikan bukti empiris bahwa manajemen laba masih dilakukan oleh bank menggunakan CKPN, realized of gains and losses dan juga terjadi trade-off antara CKPN dan realized of gains and losses sebagai sarana manajemen laba sesuai dengan kebutuhan manajemen. Konsekuensi dari paparan bank terhadap akuntansi nilai wajar dapat meningkatkan fleksibilitas manajer dalam melaporkan penghasilan yang diinginkan dengan memberikan mereka alat manajemen laba. Temuan-temuan tersebut dapat bersifat informatif bagi pembuat kebijakan, anggota industri perbankan, dan akademisi. Kata kunci: manajemen laba, akuntansi nilai wajar, CKPN, realized gains and losses, trade-off CKPN dan realized gains and losses.

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