The purpose of this study is to elaborate whether the determinants of commercial banks’ profitability affect the financial performance of commercial banks in Kosovo. Performance evaluation of commercial banks in Kosovo is done through measurement of financial performance indicators such as Return on Average Equity (ROAE), Return on Average Assets (ROAA) and Net Interest Margin (NIM). The study identifies the main factors that affect the profitability of commercial banks through analysis of financial time series and panel data of the banking sector in Kosovo. The study presents three models of financial performance analysis which highlight the influencing factors. The models are based on regression analysis, and the obtained results emphasize the relationship between the determinant factors of commercial banks profitability expressed through analysis of financial performance indicators. The study concludes that commercial banks profitability in Kosovo is driven mainly by internal determinant factors such as capital adequacy, asset quality and management efficiency, while macroeconomic factors have insignificant impact on financial performance of commercial banks.
The problem relating with the accounting fraud is that it has not stopped despite the numerous changes that have been made in legislation and strict controls by the internal and external auditors. Therefore, the aim of this paper is to asess strategies and techniques available to use for accounting fraud detection. Also, this paper aims to assess the impact of fraud, and the role of auditors and the media in combating this phenomenon. This research will be carried out using secondary data because it fits better the aim and purpose of the research. Data used derived from a range of sources that have a very high degree of credibility and reliability, and which have been carefully reviewed by other relevant bodies for accuracy and quality purposes. This includes databases and various publications. In addition, the data also stem from individual and group publications made by renowned scientific researchers who have solid expertise in their field of accounting. Narrative analysis is used to analyze the data in this paper. This research will conclude that techniques used for the detection of fraud in accounting and various strategies can positively influence the treatment of this phenomenon due to the alarm buzzer for possible fraud. However, vigilance is necessarily required to add all parties involved in the corporation through the use of different anti-fraud programs to stimulate the accountability of the management executives and employees through informants to fight this destructive phenomenon.
Purpose: This research analysizes the legal effects that may have in the future Judgment of the Constitutional Court of Kosovo on the inadmissibility of some provisions of the Law in the banking sector. Design/Methodology/Approach: In the study we dealt with the statistics of microfinance in institutions such as NGOs and also addressed the decision of the constitutional court regarding the law on banks, microfinance institutions, and non-bank financial institutions. Findings: It is found that, even after the decision of the court, inconsistencies continue to emerge between the functional and operational objectives of MFI-NGOs with those of the Central Bank of Kosovo and the Ministry of Public Administration. Practical Implications: What is considered unclear in this situation is the negligence of state institutions to amend and synchronize a series of legal acts that should more clearly regulate the position and function of MFI-NGOs in the spirit of the Court Judgment Constitutional of Kosovo. Originality/Value: In reality, this situation presents many legal uncertainties for these entities.
This paper addresses the issue of independent institutions in Kosovo that are constitutional category, their operation and role within the state, problems and challenges that arise especially in those areas that the issue of regulation is very sensitive. The key focus in this study is IMC. This paper contains analysis of political influence on financing and appointment in decision making bodies. Furthermore, it includes analysis of the political independence from industry. These issues will be addressed according to the guidelines and recommendations of the European Union compared with domestic legislation and various European practices. This study has been done using secondary data, and it concludes that Independent Institutions in Kosova are not immune from the political and industry influences, and it provides some recommendations on how to avoid such influences.
This article analyses the criminal offences against economy in the Criminal Code of Kosovo, which are increasingly becoming an important object of study, both at national and international levels. The criminal offences against economy are in principle blanket nature offences, guiding nature, since the vast majority of such norms are further delineated in other bylaws, while the criminal code provisions provide on criminal offences, thereby guiding towards another legal or sub-legal provision. Economic and financial crimes in Kosovo are already making a remarkable increase, as proven by statistical records of state authorities. The increased rate of economic crimes is a result of many factors and circumstances present in Kosovo, which may be different from regional countries. The inefficient fight and prevention of organized crime and corruption in the period between 1999-2010 was stimulated and favoured by several specific factors that are elaborated in this article.
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