Search results for "Profit"
showing 10 items of 406 documents
Competition, risk taking, and governance structures in retail banking
2005
This paper investigates the extent to which the linkages between bank performance and governance structure affect deposits market competition and risk taking incentives when commercial banks compete with organizations with objectives different from profit maximization. These organizations include savings banks whose corporate and ownership structure yields an objective function that can incorporate labour expenses. It is found that such objective function enables the savings banks to capture a greater market share of bank deposits and to take on relatively less risk in their portfolio of investments. The empirical evidence from the Spanish retail banking sector documents these conclusions.
Capital Structure and Financial Control: The Effect of Leverage on Project Management
2015
Amplification characteristics are leveraging financial system which has a small risk of capability. However, the efficiency of this ability is the two-ways result and will also pose a lot of risks. Therefore, taking positive measures to strengthen the management of the financial system leverage feature in project management becomes very important. This paper describes the financial system leverage to bring the main problem through the lever amplification (nature) analysis of the characteristics, bi-amplified comparative analysis of profit and loss and bi-amplification characteristics of the risk analysis. Based on the above analysis, we put forward countermeasures about the management of le…
Business, Finance and Organized Crime: Proposing a Risk-Based Approach for Governance in a Law and Economics Perspective (the 'Vigna Code')
2008
Nowadays the organized crime exploits the development of integration and globalization in the industrial, commercial and financial activities, taking advantage of the same networks that facilitate the legitimate transactions. In expanding their businesses the criminal organizations try to use unwitting firms and banks in order to find new profit opportunities and at the same time to camouflage the dishonest activities into the legal ones. The risk of pollution for the honest corporations is increasing. The aim of the paper is to propose an Anti-mafia governance Code (the Vigna Code) developing a risk - based approach in assessing and managing the risk of pollution into the firms, in order t…
Earnings Quality in Nonprofit Versus For-Profit Organizations: Evidence From the Microfinance Industry
2013
This study uses data from the microfinance industry to analyze differences in earnings quality between for-profit and nonprofit organizations. The two sets of organizations differ with respect to both governance mechanisms and managerial incentives, and little research has been conducted to investigate how such differences affect the quality of financial reporting. Overall, we find little evidence of differences in earnings quality between our two samples in the aggregate. We do, however, observe significant differences among the types of nonprofit organizations; this finding suggests that the concept of a “nonprofit level of earnings quality” is ill defined.
OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on t…
2016
This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union. In relation to interest, the Court held that non-resident taxpayers may be subject to withholding taxes (even if comparable residents pursuing the same activity are not) but that non-residents may nevertheless not be taxed on gross income (when comparable residents are taxed on net profits) and are, therefore, entitled to deduct expenses directly connected to their business activity.
Case Study Regarding Solvency Analysis, during 2006-2012, of the Companies having the Business Line in Industry and Construction, Listed and Traded o…
2014
Abstract Beyond the financial performance assessed on the basis of profit and loss account, evaluating a company is made from the perspective of its ability to cope with due debts. A situation that was often encountered by companies listed on the BSE was insolvency, currently affecting six companies, while other have emerged from this process, being traded since November 2013. Considering the companies listed on BSE among the best performing, in this paper, which is part of a larger study, has been analyzed the ability of companies to meet medium and long term maturities, particularly from their own resources, and the way the financial crisis affected it.
Notice of Retraction Managing banks' asset and loan portfolios
2011
Given the important role of the banking system in redistributing resources in the economy, a stable banking system is absolutely essential for sustainable development. This paper describes the dynamics of the volume and profitability of assets in Latvian banking system and develops a rating system to evaluate these indicators. After the empirical analysis, it discusses management strategies that Latvian commercial banks can follow to improve their quality of assets in the future.
Banking Risk Management – RCB Strategy
2013
Abstract Risk can have a significant impact on a credit institution, both as an influence that is felt in recorded direct losses, and an influence whose effects are felt on customers, staff, business partners and even the bank authority. Banking risks are those risks that banks face in implementing current operations and not only specific risks of traditional banking. Bank risk is the degree of loss suffered by a bank where the counterparty (the client) bankrupts without being able to pay its obligations to the bank. Given the experience, banks agree that the most important cause of losses was the excessive concentration of risk on a customer, industry or economic sector, a country. It is i…
New Tendencies of Management and Control of Operational Risk in Financial Institutions
2013
Abstract Nowadays, financial institutions highly recognize a great influence of effective risk management on profit abilities. Therefore risk management became an important part of the financial instrument. According to the latest researches, there still remain problems related to the management of various types of risks. For instance, the Basel Committee of the Bank of International Settlements imposes financial institutions for more intensive devoting their attention to operational risk management problems. Due to the increased intensity of performed financial operations, financial institutions became very vulnerable to operational risks. In many cases, the high level of operational risks…
Who profits from the public funding of education ? A comparison by world regions
1984
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