Capital management in mutual financial institutions

Brown, Christine Ann; Davis, Kristen

doi:10.1016/j.jbankfin.2008.08.016

Cited by 37 publications

(20 citation statements)

References 31 publications

(45 reference statements)

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“…The results found by Hillier et al (2008) identified earnings management by credit unions that were at risk, seeking to gain time in the adequacy of the proportion of their net worth in relation to the assets weighted by the risk. Brown and Davis (2008) obtained different results from the study by Hillier et al (2008). The use of Earnings Management was not identified; the possible explanation for this is the loyalty of its members, since credit unions present more advantageous options in relation to other financial institutions.…”

Section: Introductionmentioning

confidence: 79%

“…In international literature, Hillier, Hodgson, Steveson-Clarke and Lhopadchan (2008), and Brown and Davis (2008), explored the issue of performance management in Australian credit unions, focusing on minimum capital requirement. The results found by Hillier et al (2008) identified earnings management by credit unions that were at risk, seeking to gain time in the adequacy of the proportion of their net worth in relation to the assets weighted by the risk.…”

Section: Introductionmentioning

confidence: 99%

“…The use of Earnings Management was not identified; the possible explanation for this is the loyalty of its members, since credit unions present more advantageous options in relation to other financial institutions. Thus, according to these authors, Income smoothing: a study of the health sector's credit unions pressure for better results can be met through other options, rather than Earnings Management (Brown & Davis, 2008 This research aims to analyze whether Brazilian credit unions affiliated to UNICRED manage their accounting results through the income smoothing modality. For analysis of the data, the classic linear regression model with panel data was used, based on the study of Maia et al (2013).…”

Section: Introductionmentioning

confidence: 99%

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Income smoothing: a study of the health sector’s credit unions

Bressan

Souza

Bressan

2017

RBGN

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Purpose -The aim of this study was to verify whether the credit unions affiliated to Brazilian Confederation of Central Cooperatives (UNICRED) manage their accounting results, in order to reduce the variability of the institution's returns and transmit a sense of solidity to its members. Findings -The analysis, carried out through non-discretionary results on credit operations in order to explain the changes in net expenses of provision on credit operations, indicated there was smoothing of results. Thus, we can infer that the credit unions affiliated to UNICRED make use of earnings management in the income smoothing modality.Originality/value -This study contributes to the issue of Accounting Results Management, and corroborates that there are indications that, in the occurrence of higher non-discretionary results, credit unions tend to maximize provisions. Similarly, in the occurrence of lower non-discretionary results, they tend to minimize provisions, making evident the search for smaller variability in results, thus signaling mitigation of risks.

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Section: Introductionmentioning

confidence: 79%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Income smoothing: a study of the health sector’s credit unions

Bressan

Souza

Bressan

2017

RBGN

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“…This reason would be enough to encourage banks to establish liquidity buffers even if funds were totally invest the banking operations, and there were no cost of financial distress associated with the loss of charter value. Brown and Davis (2009) show the relevance of adjustments when a limited access to external equity capital in mutual financial institutions leads them to have higher capital ratios. It directly affects the credit risk.…”

Section: Figure 1:-conceptual Frameworkmentioning

confidence: 94%

Impact of Risk Management on the Performance of Commercial Banks , in Sri Lanka.

Wijewardana¹,

Wimalasiri²

2017

IJAR

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“…Każdy członek banku spółdzielczego jest zobowiązany posiadać co najmniej jeden zadeklarowany i wpłacony udział, któ-rego wartość określona jest w statucie spółdzielni i z tytułu którego może uzyskiwać dywidendę [Ustawa z 7 grudnia 2000]. Osoby prywatne niezmiernie rzadko stają się właścicielami spółdzielni z pobudek ekonomicznych, gdyż uzyskiwanie materialnych korzyści z udziałów jest utrudnione ze względu na [Brown, Davis 2009;Fonteyne 2007]:…”

Section: Społeczny Charakter Bazy Członkowskiej Banków Spółdzielczychunclassified

Membership as an Attribute of the Social Dimension of the Activities of Cooperative Banks in Poland

Golec

2017

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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Streszczenie: Baza członkowska jest tą cechą aktywności banków spółdzielczych, która przesądza o społecznym wymiarze ich działalności, gdyż wynika z zasad spółdzielczych i regulacji prawnych. Celem opracowania stała się ocena bazy członkowskiej polskich banków spół-dzielczych, zakresu jej wzrostu w porównaniu z danymi obejmującymi spółdzielnie kredytowe w Europie, a także zbadanie zakresu ujawniania informacji o właścicielach na stronach internetowych banków spółdzielczych. Liczba członków polskich banków spółdzielczych maleje z ponad 2 mln w 2010 r. do niespełna 1 mln w 2016 r., na rynku europejskim zaś wrasta, a wzrost ten jest proporcjonalny do wzrostu skali działalności. Jedynie niewielka liczba banków spółdzielczych publikuje informacje na temat liczby udziałowców na swoich stronach internetowych, niewiele więcej zachęca do członkostwa w banku.Słowa kluczowe: banki spółdzielcze, baza członkowska, udziałowcy. Summary:As a result of cooperative principles and regulations the membership is the feature of activities of cooperative banks which determines the social dimension of their activities. The aim of the study is the assessment of the membership base in Polish cooperative banks, the level of its growth compared to data covering credit cooperatives in Europe and also the examination of the extent of disclosure of information about the owners on the websites of co-operative banks. The number of members of the Polish cooperative banks has decreased but the European market has grown. Only a small number of cooperative banks publish information about stakeholders on their websites, a little more of them encourage to the membership in the bank.

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Capital management in mutual financial institutions

Cited by 37 publications

References 31 publications

Income smoothing: a study of the health sector’s credit unions

Income smoothing: a study of the health sector’s credit unions

Impact of Risk Management on the Performance of Commercial Banks , in Sri Lanka.

Membership as an Attribute of the Social Dimension of the Activities of Cooperative Banks in Poland

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