Journal of Financial Regulation and Compliance: Volume 31 Issue 3

Risk management practices and credit risk of the significantly supervised European banks

Anum Qureshi, Eric Lamarque

This paper aims to examine the influence of risk management (RM) practices on the credit risk of significantly supervised European banks.

Investigating the disclosure compliance of Basel III in emerging markets: a comparative study between UAE and Indian banks

Suja Sarah Thomas, Manish Bansal, Ibrahim Elsiddig Ahmed

This study aims at investigating banks’ compliance with the disclosure requirements of Basel III in two emerging market economies, namely, the United Arab Emirates (UAE) and…

Compliance and governance: evidence from financial institutions in Taiwan

Shao-Huai Liang, Hsuan-Chu Lin, Hui-Yu Hsiao

The purpose of this study is to investigate whether financial institutions, which are highly regulated entities, experience fewer sanctions and have lower penalties (mandatory and…

Bank-specific factors and credit risk: evidence from Italian banks in different local markets

Cristian Barra, Nazzareno Ruggiero

Using bank-level data over the 1994–2015 period, the authors aim to investigate the role of bank-specific factors on credit risk in Italy by considering two different groups of…

Banking sector reforms in Nigeria: an empirical appraisal

Ibrahim Alley, Halima Hassan, Ahmad Wali, Fauziyah Suleiman

This paper provides evidence that the banking sector reforms of 2004 and 2009 enhanced prudential performance of the banking industry and financial system stability in Nigeria.

The relation between auditing and accounting timeliness in Swedish private firms

Fredrik Hartwig, Emil Hansson, Linn Nielsen, Patrik Sörqvist

The purpose of this study is to examine the relationship between auditing/non-auditing and accounting timeliness among Swedish private firms.