IDEAS home Printed from https://ideas.repec.org/p/bat/basiq1/2024017.html

Analysis of Banking Performance in the Context of Accounting Information

Author

Listed:
  • Carmen-Valentina Radulescu

    (Bucharest University of Economic Studies, Bucharest, Romania)

  • Cristina Dima

    (Bucharest University of Economic Studies, Bucharest, Romania)

  • Ioan Gaf-Deac

    (INCE - CEMONT Romanian Academy, Bucharest, Romania)

  • Carol Cristina Gombos

    (Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

No abstract is available for this item.

Suggested Citation

  • Carmen-Valentina Radulescu & Cristina Dima & Ioan Gaf-Deac & Carol Cristina Gombos, "undated". "Analysis of Banking Performance in the Context of Accounting Information," BASIQ Conference Proceedings 2024:017, Bucharest University of Economic Studies.
    • Handle: RePEc:bat:basiq1:2024:017
    DOI: 10.24818/BASIQ/2024/10/022
    as

    Download full text from publisher

    File URL: https://conference.ase.ro/papers/2024/24022.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.24818/BASIQ/2024/10/022?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. David Bholat & Rosa M. Lastra & Sheri M. Markose & Andrea Miglionico & Kallol Sen, 2018. "Non-performing loans at the dawn of IFRS 9: regulatory and accounting treatment of asset quality," Journal of Banking Regulation, Palgrave Macmillan, vol. 19(1), pages 33-54, January.
    2. Caterina Di Tommaso & John Thornton, 2020. "Do ESG scores effect bank risk taking and value? Evidence from European banks," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2286-2298, September.
    3. Catarina Fernandes & Jorge Farinha & Francisco Vitorino Martins & Cesario Mateus, 2018. "Bank governance and performance: a survey of the literature," Journal of Banking Regulation, Palgrave Macmillan, vol. 19(3), pages 236-256, July.
    4. Loužek Marek, 2016. "Book Review: Exodus. How Migration is Changing Our World," Review of Economic Perspectives, Paradigm, vol. 16(1), pages 63-67, March.
    5. Hasan Bakir & Gorkem Bahtiyar, 2021. "Economics: From Modernism to Postmodernism," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, vol. 71(71-2), pages 341-366, December.
    6. Maria‐Eleni K. Agoraki & Georgios P. Kouretas & Anastassios Tsamis, 2021. "The determinants of performance in the Eurozone banking sector: Core versus periphery Eurozone economies," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(1), pages 416-429, January.
    7. Nisar Ahmad & Amjad Naveed & Shabbir Ahmad & Irfan Butt, 2020. "Banking Sector Performance, Profitability, And Efficiency: A Citation‐Based Systematic Literature Review," Journal of Economic Surveys, Wiley Blackwell, vol. 34(1), pages 185-218, February.
    8. Barakat, Ahmed & Hussainey, Khaled, 2013. "Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 254-273.
    9. Fang, Yiwei & Fornaro, James & Li, Lingxiang & Zhu, Yun, 2018. "The impact of accounting laws and standards on bank risks: Evidence from transition countries," Journal of Economics and Business, Elsevier, vol. 95(C), pages 103-118.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Douglas A. Adu, 2024. "How do board and ownership characteristics affect bank risk-taking? New evidence from sub-Saharan Africa," Journal of Banking Regulation, Palgrave Macmillan, vol. 25(3), pages 209-233, September.
    2. Carmelo Algeri & Paola Brighi & Valeria Venturelli, 2025. "Integrating ESG Factors Into Cost‐Efficiency Frontier: Evidence From the European Listed Banks," Business Strategy and the Environment, Wiley Blackwell, vol. 34(3), pages 3242-3270, March.
    3. Mehmet Maksud Onal & John K. Ashton, 2021. "Is the Journey more Important than the Destination? EU Accession and Corporate Governance and Performance of Banks," Journal of Common Market Studies, Wiley Blackwell, vol. 59(6), pages 1516-1535, November.
    4. Shailesh Rastogi & Rajani Gupte & R. Meenakshi, 2021. "A Holistic Perspective on Bank Performance Using Regulation, Profitability, and Risk-Taking with a View on Ownership Concentration," JRFM, MDPI, vol. 14(3), pages 1-22, March.
    5. Nosheen Rasool & Murugesh Arunachalam & Nirosha Hewa Wellalage & Vijay Kumar, 2025. "Unveiling the Relationship Between ESG and Growth of Unlisted Firms: Empirical Insights From Eastern Europe and Central Asia," Business Strategy and the Environment, Wiley Blackwell, vol. 34(5), pages 5669-5686, July.
    6. Wang, Yi-Ran & Ma, Chao-Qun & Ren, Yi-Shuai, 2022. "A model for CBDC audits based on blockchain technology: Learning from the DCEP," Research in International Business and Finance, Elsevier, vol. 63(C).
    7. Champagne, Claudia & Coggins, Frank & Sodjahin, Amos, 2022. "Can extra-financial ratings serve as an indicator of ESG risk?," Global Finance Journal, Elsevier, vol. 54(C).
    8. Yeddou, Nacera & Pourroy, Marc, 2020. "Bank liquidity creation: Does ownership structure matter?," The Quarterly Review of Economics and Finance, Elsevier, vol. 78(C), pages 116-131.
    9. Monika Klimontowicz & Anna Losa-Jonczyk & Bogna Zacny, 2021. "Banks’ Energy Behavior: Impacts of the Disparity in the Quality and Quantity of the Disclosures," Energies, MDPI, vol. 14(21), pages 1-14, November.
    10. Danisman, Gamze Ozturk & Tarazi, Amine, 2024. "ESG activity and bank lending during financial crises," Journal of Financial Stability, Elsevier, vol. 70(C).
    11. Curcio, Domenico & Gianfrancesco, Igor & Onorato, Grazia & Vioto, Davide, 2024. "Do ESG scores affect financial systemic risk? Evidence from European banks and insurers," Research in International Business and Finance, Elsevier, vol. 69(C).
    12. Zhao, Haifeng & Khaliq, Nosherwan, 2024. "In quest of perceived risk determinants affecting intention to use fintech: Moderating effects of situational factors," Technological Forecasting and Social Change, Elsevier, vol. 207(C).
    13. Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Alaa Mansour Zalata & Mohamed Elmagrhi, 2019. "The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa," Accounting Forum, Taylor & Francis Journals, vol. 43(2), pages 246-281, April.
    14. Kanishka Gupta & Abdul Wajid & Dolly Gaur, 2024. "Determinants of continuous intention to use FinTech services: the moderating role of COVID-19," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 29(2), pages 536-552, June.
    15. Le, Anh-Tuan & Tran, Thao Phuong & Mishra, Anil V., 2023. "Climate risk and bank stability: International evidence," Journal of Multinational Financial Management, Elsevier, vol. 70.
    16. Uddin, Md Hamid & Mollah, Sabur & Islam, Nazrul & Ali, Md Hakim, 2023. "Does digital transformation matter for operational risk exposure?," Technological Forecasting and Social Change, Elsevier, vol. 197(C).
    17. Paolo Saona & Pablo San Martín, 2026. "Revisiting the Default Risk‐ESG Relationship: New Evidence in European Markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(1), pages 129-168, January.
    18. Khurram Ashfaq & Rui Zhang & Abdul Munaim & Naveed Razzaq, 2016. "An Investigation into the Determinants of Risk Disclosure in Banks: Evidence from Financial Sector of Pakistan," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 6(3), pages 1049-1058.
    19. Iulia Lupu & Gheorghe Hurduzeu & Radu Lupu, 2022. "How Is the ESG Reflected in European Financial Stability?," Sustainability, MDPI, vol. 14(16), pages 1-14, August.
    20. Malafronte, Irma & Porzio, Claudio & Starita, Maria Grazia, 2016. "The nature and determinants of disclosure practices in the insurance industry: Evidence from European insurers," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 367-382.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bat:basiq1:2024:017. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: BASIQ / Bucharest University of Economic Studies (email available below). General contact details of provider: https://conference.ase.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.