Discovering bank risk factors from financial statements based on a new semi‐supervised text mining algorithm

Wei, Lu; Li, Guowen; Zhu, Xiaoqian; Li, Jian Ping

doi:10.1111/acfi.12453

Cited by 58 publications

(24 citation statements)

References 39 publications

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“…As a result of mergers, rising banks combine more and hence have lower returns. Some recent developments in this area of literature (Adesina, 2019;Aysan and Disli, 2019;Bustamante et al, 2019;Dang, 2019;Jiang et al, 2020;Nguyen & Dang, 2020;Sobarsyah et al, 2020;Wei et al, 2019) discuss the relationship of loan growth, bank risk and profitability. Adesina (2019) suggests that asset portfolios' poor performance hampers banks' capacity to make loans.…”

Section: Review Of Literaturementioning

confidence: 99%

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Loan growth and bank risk: empirical evidence from SAARC countries

Bhowmik

Sarker

2021

Heliyon

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During the last few decades, the world financial crisis sheds on the bank risk, which creates a direct threat to the existence of banks. This paper investigates the relationship between bank risk and loan growth in the South Asian economies. The study has collected data from BankFocus of 118 commercial banks from 2011 to 2019. This study explores three hypotheses explaining the relation between (i) Bank Risk and Loan Growth; (ii) Loan growth and Bank Profitability; and (iii) Loan growth and bank solvency. Results show that loan growth can induce bank risk in the South Asian economic region. At the same time, Banks' solvency and profitability are correlated to bank risk with statistical significance. Primarily OLS has been applied, followed by GMM estimation. Non-Performing Loan (NPL) has been used as the proxy of bank risk. Further, to check the robustness of the investigation, we have used ZSCORE as a replacement to NPL. The results derived from regressions can put light on banks' poor performance in the South Asian counties and, simultaneously, may set guidance for policymakers of emerging economies.

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Section: Review Of Literaturementioning

confidence: 99%

“…An investigation by Wei et al (2019) on a panel dataset of 507 banks from four central euro area countries (France, Germany, Italy, and Spain) from 2005 to 2017 reveals that Economic policy uncertainty (EPU) has a positive effect on NPLs. However, this effect is considerably moderated by greater bank concentration.…”

Section: Review Of Literaturementioning

confidence: 99%

Loan growth and bank risk: empirical evidence from SAARC countries

Bhowmik

Sarker

2021

Heliyon

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“…The third paper, by Wei et al (2019), is equally as important because it demonstrates how new computer-based research methods are useful in developing insights into qualitative data that was not previously possible. For example, qualitative data analysis software, such as NVivo, has been around for many years, but relies on hours of coding and reading based upon the subjective analysis of the researcher (Bazeley and Jackson, 2013).…”

Section: Methodologicalmentioning

confidence: 99%

“…While it is still possible to develop metrics for reliability and validity such as Krippendorff's alpha, this type of analysis is based on comparing the results of human analysis, on relatively small amounts of data (Hayes and Krippendorff, 2007;Krippendorff, 2013). What Wei et al (2019) demonstrate is that it is possible to use software to analyse considerably large amounts of data and produce insights not previously possible.…”

Section: Methodologicalmentioning

confidence: 99%

Qualitative accounting research: special issue introduction

Dumay

Villiers

2019

Accounting & Finance

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This special issue dedicated to qualitative accounting research shows the commitment of Accounting & Finance to support and publish qualitative research. This introductory piece explains the rationale behind this commitment and recounts the process followed with this special issue, before introducing the papers published in it. The first paper in the special issue, coauthored by De Villiers, Dumay and Maroun, will be of interest to a large cross-section of accounting researchers, even those with a quantitative bent, because it dispels some myths around qualitative research, and it sets a research agenda that others may pursue.

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“… 49 Researchers pull out financial statements from the data repository and then predict financial misconduct through text analysis. 30 , 50 , 51 …”

Section: Financial Fraud Detection Data Evolutionmentioning

confidence: 99%

Intelligent financial fraud detection practices in post-pandemic era

Zhu

Qin

et al. 2021

The Innovation

Self Cite

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The great losses caused by financial fraud have attracted continuous attention from academia, industry, and regulatory agencies. More concerning, the ongoing coronavirus pandemic (COVID-19) unexpectedly shocks the global financial system and accelerates the use of digital financial services, which brings new challenges in effective financial fraud detection. This paper provides a comprehensive overview of intelligent financial fraud detection practices. We analyze the new features of fraud risk caused by the pandemic and review the development of data types used in fraud detection practices from quantitative tabular data to various unstructured data. The evolution of methods in financial fraud detection is summarized, and the emerging Graph Neural Network methods in the post-pandemic era are discussed in particular. Finally, some of the key challenges and potential directions are proposed to provide inspiring information on intelligent financial fraud detection in the future.

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Discovering bank risk factors from financial statements based on a new semi‐supervised text mining algorithm

Cited by 58 publications

References 39 publications

Loan growth and bank risk: empirical evidence from SAARC countries

Loan growth and bank risk: empirical evidence from SAARC countries

Qualitative accounting research: special issue introduction

Intelligent financial fraud detection practices in post-pandemic era

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