scholarly journals Risk relevance and volatility of other comprehensive income in the banking sector: Evidence from European countries

2020 ◽  
Vol 17 (3) ◽  
pp. 187-197 ◽  
Author(s):  
Manuela Lucchese ◽  
Ferdinando Di Carlo ◽  
Alberto Incollingo
Keyword(s):  
Banking Sector ◽  
Risk Measures ◽  
Positive Association ◽  
The United States ◽  
European Countries ◽  
Significant Positive Association ◽  
Stock Return Volatility ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
The Relationship

The aim of this study is to examine the relationship between the risk measures and the volatility of total comprehensive income (TCI), other comprehensive income (OCI), and single OCI components in the European context. Previous studies only cover reporting jurisdictions such as the United States and Canada but never the EU. Based on these premises, this research uses a sample of 166 listed banks, selected from 15 European countries. The results show that there is a significant positive association between the stock return volatility and the volatility of TCI, of OCI, and some of the single OCI components. This study contributes to the international debate on the risk relevance of TCI and its components, observing, in addition to previous research, the association not only between the risk measures and the volatility of TCI and OCI but also between the risk measures and the volatility of single OCI components.

The Association of Co-Occurring Substance Use and the Effectiveness of Opiate Treatment Programs by Intervention Type: A Systematic Review

2020 ◽  
Author(s):  
Courtney T Blondino ◽  
Mirinda Ann Gormley ◽  
Da Shaunda D H Taylor ◽  
Elizabeth Lowery ◽  
James S Clifford ◽  
...  
Keyword(s):  
Systematic Review ◽  
Substance Use ◽  
Treatment Outcomes ◽  
Positive Association ◽  
The United States ◽  
Treatment Retention ◽  
Treatment Programs ◽  
Significant Positive Association ◽  
The Relationship ◽  
Opiate Treatment

Abstract This systematic review describes the influence of co-occurring substance use on the effectiveness of opiate treatment programs. MEDLINE/PubMed, EMBASE, PsychINFO, and Cumulative Index to Nursing and Allied Health Literature were searched from database inception to November 28, 2018 to identify eligible opioid treatment studies in the United States that assessed the relationship between co-occurring substance use and treatment outcome (i.e., opioid abstinence and treatment retention). A total of 34 eligible studies were included. Overall, co-occurring substance use was associated with negative treatment outcomes regardless of intervention type. However, patterns varied by substance and intervention type. In particular, co-occurring use of cocaine or marijuana with opioids was associated with reduced treatment retention and opioid abstinence regardless of intervention type. Co-occurring use of amphetamines, compared to no use or reduced use of amphetamines, decreased treatment retention. Co-occurring use of alcohol was both positively and negatively associated with treatment outcomes. One study reported a significant positive association between sedative use and opioid abstinence. Generally, findings suggest that combined interventions reported better health outcomes compared to pharmacological or behavioral intervention studies alone. The findings of this review emphasize the need to comprehensively study and address co-occurring substance use to improve opiate treatment programs.

scholarly journals Logit Analysis of the Relationship between Interest Rate Ceiling and Micro Lending Market in Kenya

2018 ◽  
Vol 10 (8) ◽  
pp. 105
Author(s):  
Onyango Barnabas Ochien ◽  
Alphonce Juma Odondo
Keyword(s):  
Interest Rate ◽  
Banking Sector ◽  
Secondary Data ◽  
Positive Association ◽  
Logit Analysis ◽  
Significant Positive Association ◽  
Access To Credit ◽  
Credit Supply ◽  
Default Rate ◽  
The Relationship

Interest rate ceilings have been declining over the past decades as most developing countries continue liberalizing their financial policies. Prior to 2015, Kenya’s banking sector was vibrant and highly profitable. The sector loan book grew at an impressive compound annual rate of 16% in 2011 to 35% in 2015. However, after interest rate cap in 2016, there has been a general slowdown in micro lending and rise in non-performing loans. Some studies argue that the ceiling protects consumers from exploitation and guarantees access to credit while others observe the contrary. This study sought to establish the relationship between interest rate ceiling and micro lending in Kenya. It was anchored on financial accelerator effect theory and the theory of financial repression. The study relied on secondary data from Banks and Micro Entrepreneurs. Logit models were estimated to establish the relevant relationships. It was established that interest rate ceiling had significant negative association with credit supply and default rate. However, it had a significant positive association with cost of Credit. Both Nagelkerke’s R2 and Cox and Snell’s showed that the estimated model fitted well. The Wald criterion demonstrated that credit supply, costs of credit and default rate were significantly different from zero. Thus, the independent variables were significantly affected by interest rate ceiling. It is recommended that banks pursuing policy of increasing credit supply and reducing cost of credit should advocate for the repeal of interest rate ceiling while those interested in reducing default rate should advocate for its retention.

scholarly journals Understanding the linkages between racial/ethnic discipline gaps and racial/ethnic achievement gaps in the United States

2019 ◽  
Vol 27 ◽  
pp. 154
Author(s):  
Maithreyi Gopalan
Keyword(s):  
United States ◽  
Civil Rights ◽  
Positive Association ◽  
The United States ◽  
Achievement Gaps ◽  
Significant Positive Association ◽  
Education Data ◽  
The Relationship ◽  
Racial Achievement ◽  
Racial Ethnic

This study estimates racial/ethnic discipline gaps, using multiple measures of school discipline outcomes, in nearly all school districts in the United States with data collected by the Office of Civil Rights between 2013 and 2014. Just like racial/ethnic achievement gaps, discipline gaps also vary substantially, ranging from negative to greater than two standard deviations, across districts. However, unlike the correlates of racial achievement gaps, the extensive set of district-level characteristics available in the Stanford Education Data Archive (SEDA) including economic, demographic, segregation, and school characteristics, explain roughly just one-fifth of the geographic variation in Black-white discipline gaps and one-third of the variation in Hispanic-white discipline gaps. This study also finds a modest, statistically significant, positive association between discipline gaps and achievement gaps, even after extensive covariate adjustment. The results of this analysis provide an important step forward in determining the relationship between two forms of persistent inequality that have long plagued the U.S. education system. 

Mediation analysis of social deficits between self-criticism and aggression in adolescents

2021 ◽  
pp. 135910452110058
Author(s):  
Sayyeda Taskeen Zahra ◽  
Sadia Saleem ◽  
Halima Khurshid
Keyword(s):  
Mediation Analysis ◽  
Positive Association ◽  
Social Deficits ◽  
Significant Positive Association ◽  
Mediating Role ◽  
Study Results ◽  
Interpersonal Difficulties ◽  
Behavior Scale ◽  
The Relationship

This research aims to determine the mediating role of social deficits in self-criticism and aggression using a sample of 695 adolescents (girls = 49%, boys = 51%), aged 12 to 19 years ( M = 14.97, SD = 1.30) from an urbanized city of Pakistan. Interpersonal Difficulties Scale, Self-Criticism Scale, and Aggressive Behavior Scale were used in the present study. Results indicated a significant positive association of social deficits with self-criticism and aggression ( p < .001). Furthermore, findings also suggested a significant positive association between self-criticism and aggression. Mediation analysis revealed that self-criticism partially mediated the relationship between social deficits and aggression. Findings are discussed in terms of the expression and manifestation of self-criticism, social deficits, and aggression in adolescents in collectivistic cultures.

scholarly journals The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)

2017 ◽  
Vol 5 (1) ◽  
pp. 46-52
Author(s):  
Yurniwati Yurniwati ◽  
Amsal Djunid ◽  
Nini Sumarni ◽  
Ike Pranita
Keyword(s):  
Information Asymmetry ◽  
Value Relevance ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Asymmetry Of Information ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Relationship Of ◽  
The Relationship

Objective - This study examines the influence of the quality of an audit to the relationship of Other Comprehensive Income (OCI) and Relevanceof Value Accounting Information, and Asymmetry of Information in Indonesia's companies. Methodology/Technique - This research uses secondary data obtained from the company's annual report in 2012 - 2014. A purposive sampling method is used to collect data and the analysis of the hypothesis was conducted usingmultiple linear regression analysis. Findings - The research has shown that Quality of Audit has a significant influence to the relationship of the OCI disclosure and Relevance of Value Accounting Information has a value of sig. 0.000, F calculate is 26.816 larger than F table 2.396 and adjusted R square 0.241. Novelty - The study looks at the disclosures of OCI component's role in the investors decision making and it increases value relevance of accounting information and reducing information asymmetry. Type of Paper - Empirical Keywords: Other Comprehensive Income (OCI); Relevance of Value Accounting Information; Information Asymmetry; Quality of Audit. JEL Classification: D82, M41, M42.

Exploring the relationship of human–nature interaction and mindfulness: a cross-sectional study

2021 ◽  
Author(s):  
Pooja Sahni ◽  
Jyoti Kumar
Keyword(s):  
Mental Health Problems ◽  
Positive Association ◽  
Cross Sectional Study ◽  
Sectional Study ◽  
Significant Positive Association ◽  
Cross Sectional ◽  
Nature Relatedness ◽  
Relationship Of ◽  
The Relationship ◽  
Nature Experience

History is replete with examples where humans have sought refuge in nature for psychological restoration. In this cross-sectional study we explore the relationship of nature experience and mindfulness. Nature experience is assessed through “nature in the neighbourhood”, “frequency of visit” to nature-rich spaces, as well as one's inherent connection with nature described as “nature relatedness”. The study sample consisted of 334 Indian adults. The findings from this study show that frequency of visit to nature-rich spaces has a significant positive association with mindfulness. The hierarchical regression analysis suggests an interaction effect of “nature relatedness” in the association of the presence of nature rich spaces in the neighbourhood, frequency of visit as well as mindfulness. Interestingly, when childhood experiences were explored they had a significant association with “nature relatedness” and mindfulness. The evidence from this research suggests that nature experience may find its application as one of the mindfulness techniques prescribed for self-management of mental health problems.

Ethical values and bank performance: evidence from financial institutions in Malaysia

2020 ◽  
Vol 11 (1) ◽  
pp. 233-256
Author(s):  
Tuan Azma Fatiema Tuan Ibrahim ◽  
Hafiza Aishah Hashim ◽  
Akmalia Mohamad Ariff
Keyword(s):  
Banking Sector ◽  
Positive Association ◽  
Annual Reports ◽  
Bank Performance ◽  
Ethical Values ◽  
Return On Assets ◽  
Content Type ◽  
And Performance ◽  
The Relationship

Purpose The purpose of this study is to investigate the relationship between ethical values and performance in the context of the banking sector in Malaysia. Design/methodology/approach Based on the philanthropic model, this study posits that firms undertaking zakat and charity are ethical firms. Zakat disclosure index (ZDI) and charity disclosure index (CDI) were constructed to measure ethical values. This study hypothesises that ethical values are positively associated with bank performance. Ethical values (i.e. CDI and ZDI) and financial performance data (i.e. return on assets) were collected from the disclosures made in the annual reports of 50 banks for a period of five years (2010-2014). Findings A positive association was found between zakat disclosure and bank performance. The results indicate that higher zakat disclosure is associated with greater bank performance. However, no relationship was found between charity disclosure and bank performance. Research limitations/implications Considering the limitation of the index used in this study, other dimensions such as corporate governance, sustainability, products and environment can be considered in the development of index to measure ethical values in future studies. Originality/value This study offers additional explanation on the relationship between ethical values and performance by examining the role of zakat disclosures that characterize the unique aspects of Malaysian companies.

Determinants of co-creation in banking services

2017 ◽  
Vol 35 (2) ◽  
pp. 187-204 ◽  
Author(s):  
Emerson Wagner Mainardes ◽  
Aridelmo Teixeira ◽  
Paula Cristina da Silveira Romano
Keyword(s):  
Risk Assessment ◽  
Banking Sector ◽  
Empirical Work ◽  
Positive Association ◽  
Investment Banks ◽  
Content Type ◽  
Customer Perceptions ◽  
Service Production ◽  
Retail Banks ◽  
The Relationship

Purpose The purpose of this paper is to identify the factors that favor the activity of co-creation with customers in the banking sector. The way in which consumers co-create with banking organizations was also examined. Design/methodology/approach The “dialogue, access, risk and transparency” model was employed with the variables dialogue, access, risk assessment and transparency, as per Prahalad and Ramaswamy (2004). The final data sample accounted for 265 clients of a large Brazilian bank and multiple linear regression was used to analyze the data. Findings The results indicated a significant and positive association with access, risk assessment and transparency when the bank co-created with these clients. Dialogue did not appear significantly affect to the co-creative process between clients and the bank. Research limitations/implications The study was conducted with customers of only one major Brazilian bank. The authors recommend that the same study is conducted in other retail banks, investment banks and smaller banks, with a specialized focus. Limitations notwithstanding, the outstanding findings of this research relate to customer perceptions, which, it should be noted, do not necessarily reflect the totality of the relationship between client and bank. Originality/value Understanding co-creation in the banking sector is a new learning perspective on consumer behavior and interactions within the service production process. The justification and relevance of this study derive from the construction of this knowledge and the scarcity of empirical work in this area.

scholarly journals A link between knowledge sharing and managers’ characteristics

2018 ◽  
Vol 39 (8) ◽  
pp. 1024-1036 ◽  
Author(s):  
Jana Matošková ◽  
Lucie Macurová ◽  
Lucie Tomancová
Keyword(s):  
Knowledge Sharing ◽  
Leadership Style ◽  
Principal Axis ◽  
Empirical Work ◽  
Positive Association ◽  
Significant Positive Association ◽  
Cross Sectional ◽  
Content Type ◽  
The Relationship ◽  
Principal Axis Factor

Purpose The purpose of this paper is to examine whether and to what extent knowledge-oriented leadership (KOL) is associated with knowledge sharing (KS) in an organization as well as the dimensions of this leadership style. Design/methodology/approach Opinion-based questionnaires were applied in the study. A principal axis factor analysis was conducted to find the main factors in KOL (n=236). The relationship between KS and KOL was tested with Pearson’s correlation coefficient method. Findings The findings support the importance of high-quality leader–member exchange for KS because KOL had a strong significant positive association with the extent of KS in the organization (n=96, r=0.521). The principal axis factor suggested three factors, all of which were moderately significantly related to KS: the perceived support from the superior, enough time for KS and information flow from the superior. Research limitations/implications The research design in this study was cross-sectional. Thus, the interpretations of the cause–effect relationship among the variables could not be determined. Furthermore, the findings should be confirmed using a larger sample. Practical implications The study indicates that if innovativeness and the use of human capital are important for an organization’s competitive ability, it is vital to train managers to be able to apply KOL. Originality/value Few studies have addressed the relationship between leadership and KS. Hence, this study contributes to a better understanding of the relation between KS and KOL style. Additionally, KOL is probably a multidimensional construct, but little empirical work has been done to explore it.

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