scholarly journals Capital structure and regulation implications for South African banks

2013 ◽  
Vol 11 (4) ◽  
pp. 765-776
Author(s):  
J.H.v.H. de Wet
Keyword(s):  
Best Practices ◽  
Capital Structure ◽  
South African ◽  
Past Research ◽  
Regulatory Compliance ◽  
Financial Data ◽  
Banking Institutions ◽  
And Performance ◽  
Banking Institution ◽  
Nobel Prize Laureates

Past research on capital structure was spearheaded by the ground-breaking models of Nobel Prize laureates Modigliani and Miller. However, little research has been done on the application of their and other theories to banking institutions located in Southern Africa. This study analyses the determinants of the capital structure of banks in South Africa based on secondary financial data and by performing this analysis attempts to establish trends in capital structure policy and regulatory compliance. The study also identifies best practices that contribute to the overall value and performance of the banking institution. Conclusions drawn from the results and literature create greater understanding of the dynamics of capital structure and its implications for South African Banks.

scholarly journals The Effect of Lending and Placement of Funds in Other Banks on the Bank's Ability to Increase Profitability

2020 ◽  
Vol 1 (4) ◽  
pp. 166-176
Author(s):  
Nasfi ◽  
Eka Febrianti ◽  
Asnah ◽  
Sabri
Keyword(s):  
Secondary Data ◽  
Least Square ◽  
Financial Data ◽  
Financial Statement ◽  
Analysis Method ◽  
Ordinary Least Square ◽  
West Sumatra ◽  
Banking Institutions ◽  
Data Source ◽  
Banking Institution

This study aims to determine and analyze the effect of lending and placement of funds in other banks on the ability of banks to increase profitability. The study was taken data from one of the XYZ micro banking institutions in West Sumatra, based on year-end financial data from 2009 to 2019. This research uses a quantitative approach. The data source used is secondary data in the form of financial statement data for micro banking institutions for 11 (eleven) years. The data analysis method uses the Ordinary Least Square (OLS) method. The results showed that partially lending had a negative and significant effect on increasing profitability, placement of funds in other banks had a negative and insignificant effect on the increase in profitability of XYZ micro banking. Simultaneously, the variable of credit distribution and placement of funds in other banks has a significant effect on the increase in profitability of the XYZ micro banking institution

scholarly journals INNOVATIVE ACTIVITY OF BANKING INSTITUTIONS

2021 ◽  
Author(s):  
Tetiana Gavrilko ◽  
Anastasia Sokol
Keyword(s):  
Best Practices ◽  
Financial Services ◽  
Business Processes ◽  
Customer Orientation ◽  
Filling Station ◽  
Banking Activity ◽  
Innovative Products ◽  
Banking Institutions ◽  
Digital Payments ◽  
Banking Institution

The article studies the essence of the concept of “banking innovation” and concludes that it is expedient to consider it as a set of innovations in different areas of banking activity, leading to the achievement of the goals and a certain economic result. The basic kinds of bank innovations and functions that are inherent in them are analyzed. The most widespread bank innovation products, typical for modern Ukrainian banks are allocated. By the example of JSC CB PrivatBank, the most progressive innovative products of remote banking in Ukraine are considered: Privat24, Kopilka, QR-banking, Smart Filling Station, PhotoCasa, Privat24 to Google Glasses. The concept of full remote banking on the example of “Monobank” which is the first bank of this type in Ukraine is analyzed. The actions of banking institutions under conditions of the corona crisis that led to the growth of demand for remote financial services and consumer activity in the segment of digital payments were analyzed. The article considers the ways banks behave during of crisis phenomena in the society, aimed at optimizing business processes, typing of customer composition and intensifying the process of standardizing existing procedures to ensure integration into online services. Attention was focused on the best practices of domestic banking institutions in strengthening customer orientation, primarily in relation to customers from the segment of small and medium-sized businesses and those who need to solve non-standard problems. Attention was focused on the need to take into account the dynamics of changes in the needs of customers, providing a comfortable and accessible service to build customer loyalty and increase confidence in the banking institution. The comparison of technical support of “classic” banking institutions and fintech companies was made, which allowed to draw conclusions about the factors that can increase the chances of success and increase the level of competitiveness of banking institutions. Determined the directions of innovative activities of domestic banking institutions in terms of enhancing the processes of digitalization and the use of modern financial technologies. The need to strengthen communications with members of the fintech ecosystem, primarily fintech companies and companies operating in the field of big data, was substantiated.

Social Technology: A Compendium of Short Cases

2015 ◽  
Vol 31 (4) ◽  
pp. 417-430
Author(s):  
Brett Considine ◽  
John Peter Krahel ◽  
Margarita M. Lenk ◽  
Diane J. Janvrin
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Technology Use ◽  
Performance Monitoring ◽  
Regulatory Compliance ◽  
Social Technology ◽  
Student Groups ◽  
Accounting Information Systems ◽  
And Performance ◽  
Technology Strategies

ABSTRACT Seven short cases highlight the need for organizational control of the use of social technology. Executives now consider the management of social technology strategies and risks to be their fourth highest priority, investing significant resources to develop effective social technology use policies (Carrick et al. 2013; Deloitte 2012; Feltham and Nichol 2012). Moreover, organizations vary their social technology investment choices depending on their objectives and their target audiences (AICPA 2013; Gallaugher and Ransbotham 2010; Kaplan and Haenlein 2010). A wide variety of case learning objectives involve applying internal control models, and developing and justifying opinions about how social technology uses and abuses affect operational, financial reporting and regulatory compliance objectives, risks, controls, and performance-monitoring activities. Instructors may utilize one or more of these cases at a time, either individually or in student groups, and in undergraduate or graduate financial accounting, accounting information systems, governance, or auditing courses.

scholarly journals Differences in Disclosure of Integrated Reports at Energy and Non-Energy Companies

Energies ◽  
2021 ◽  
Vol 14 (5) ◽  
pp. 1253
Author(s):  
Maja Piesiewicz ◽  
Marlena Ciechan-Kujawa ◽  
Paweł Kufel
Keyword(s):  
Ownership Structure ◽  
Value Creation ◽  
Energy Sector ◽  
Financial Data ◽  
Integrated Reporting ◽  
Creation Process ◽  
And Performance ◽  
Energy Companies ◽  
The Impact ◽  
Value Creation Process

Integrated reports combine financial and non-financial data into a comprehensive report outlining the company’s value creation process. Our objective is to find the completeness of disclosures, which is a crucial aspect of an integrated report’s quality. This study contributes to the integrated reporting examination by identifying quantitative and qualitative gaps when applying Integrated Reporting standards, focusing on the energy sector. We conducted the study on 57 published integrated reports of listed companies in Poland. The content of each report was examined for 49 features divided into eight areas. We identify the strengths and weaknesses of current reporting performance and the impact of the company’s sector on reports’ quality. We noted that there are significant differences among the areas. The major problems concern implementing IIRC’s framework on the connections between the business model and the organization’s strategy, risks, opportunities, and performance. Our research also noted that the level of specific disclosures might be related to a company’s ownership structure. We investigated the significance of differences among companies from the energy and non-energy sectors using statistical methods. As a result of the study, we obtained that disclosures’ completeness depends on the operation sector. The companies in the energy sector publish higher-quality integrated reports than companies in the other sectors.

SET UP FOR GROWTH? — AN EXPLORATORY ANALYSIS OF THE RELATIONSHIP OF GROWTH INTENTION AND BUSINESS MODELS

2015 ◽  
Vol 19 (06) ◽  
pp. 1540009 ◽  
Author(s):  
SARAH MAHDJOUR
Keyword(s):  
Business Models ◽  
Theory Of The Firm ◽  
Past Research ◽  
Business Owners ◽  
Competitive Strategies ◽  
Consulting Services ◽  
And Performance ◽  
Set Up ◽  
Relationship Of ◽  
The Relationship

What do growth-oriented business models look like? While several economic theories, such as the theory of the firm, are based on the assumption that firms aim to maximise their profits, past research has shown that growth intention is heterogeneous among firms and that many business owners prefer to keep their firm at a size that they can manage with few resources. This paper explores the relationship of growth intention and business models, based on a sample of 135 German ICT businesses. Following an exploratory approach, Mann–Whitney U tests are applied to analyse how different business model designs correspond with different levels of growth intention. The results indicate that growth intention relates to business owners’ decisions regarding the provision of consulting services, the level of standardisation in offered products and services, the choice of addressed markets, the implementation of competitive strategies based on cost efficiency and of revenue streams based on one-time- and performance-based payments. Furthermore, the results show that growth oriented firms are no more likely than non-growth oriented firms to adapt their business models dynamically to changed internal or external conditions.

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