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Self - Dealing Among Convergence and Path - Dependency Opportunities: An Empirical Analysis of Regulatory From Six European Countries
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The impact of IFRS 9 and IFRS 7 on liquidity in banks: Theoretical aspects
Get PDFThe conviction that capital markets could always satisfy Liquidity needs of agents has been strongly questioned during recent years.One consequence has been the IASB introducing IFRS 9, as substitute of IAS 39, in order to improve mechanisms of classification and measurement of Financial Instruments, deemed as one of the main causes triggering the financial crisis.Despite the effort of the International Board to introduce provisions able to assure relevant and useful information for the assessment of the amounts, timing and uncertainty of the entity’s future cash flows, there are some critical points associated with those requirements focused in the paper.We first introduced concepts of Liquidity and of Liquidity Risk, instrumental to a critical study of IFRS 9 insides.We then enriched the analysis, investigating IFRS 7 contents (just for what regards disclosure on Liquidity Risk), looking for information that could overcome IFRS 9 limits. According to our conclusions, IASB should
think about the chance, among others, to pay more attention to the Business Model pattern and to behavioural liquidity characteristics associated to financial instruments.To sum up, the study aimed at analyse the impact of accounting rules on
liquidity in banks.As it is a topic poorly addressed, not only from the academic literature but also by professional bodies, it can be considered as an emerging field of research. This aspect can be considered as one of its strength points
Reputation and liquidity in Italian listed banks: first applications
No full textThe connection between a financial institution and its clients can be studied using the network analysis instrument. In this paper, in particular, we want to investigate if a bank’s liquidity (interpreted in terms of cash holdings) is determined by its reputational level. The main purpose of the research is to add to the existing literature a new Index of General Reputation (IGR), that conveys the strengths of both qualitative and quantitative methods used to assess the corporate reputation. The methodology is based on a data collection from the investor relation section of Italian listed banks websites’ and on a combined use of the manual content analysis and of the network analysis as a score rating system, in order to analyze the information. This is a first investigative study. In the future, we will extend the research to other Countries, in order to undertake a comparative analysis. Furthermore, the concept of liquidity will be expanded and other liquid items of the bank’s financial statements will be included in the investigation
Is healthy food convenient for health and pockets?
No full textThe world of management is increasingly influenced by the key concept of quality of life, which conditions the most profound strategic choices. The influences range from the choice of the strategic business area to the definition of the price of the products and services, up to even conditioning some extraordinary operations of mergers, acquisitions and spin-offs
The survey for cultural and economic value assessment of food and foodways in bio-district: the case of Bio distretto della via Armenia e delle Forre
No full textIs the cash holding influenced by corporate reputation in the banking industry? Primary evidence
No full textReputation and trust promote better and long-run relations among different groups. As the relation between the bank and its customers/stakeholders generates a network, in this paper we want to assess, using the Network Analysis instrument, if there is a connection between a bank reputation and its liquidity level, in terms of its Cash Holding trends. The main purpose of the study is to integrate the existing literature with a new Index of General Reputation (IGR), that brings together the strengths of the qualitative and of the quantitative models, through the adoption of the Network Analysis as a score rating system. This is a first exploratory research. In the future, we will extend the study to other liquid items of the financial statements, in terms of high quality liquid assets (according to the BCBS definition) and to the funding side of the balance sheet
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