Information disclosure, bank performance and bank stability

Iren, Perihan; Reichert, Alan K.; Gramlich, Dieter

doi:10.1504/ijbaaf.2014.067027

Cited by 8 publications

(6 citation statements)

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“…In this case, Basel II defines operational risks, as "the risk of loss resulting from inadequate or failed internal processes, people and systems or from external events" (BCBS, 2006, p.144). More importantly, the third Pillar (market discipline) of Basel II sets disclosure requirements to evaluate key operational risk information regarding the scope of application, risk exposures, risk appetite framework, risk assessment processes, and operational risk capital adequacy Iren et al, 2014).…”

Section: Operational Risk Disclosures In Mena Islamic Banksmentioning

confidence: 99%

Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries

Elamer

Ntim

Abdou

et al. 2020

Global Finance Journal

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Section: Operational Risk Disclosures In Mena Islamic Banksmentioning

confidence: 99%

Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries

Elamer

Ntim

Abdou

et al. 2020

Global Finance Journal

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“…The author argues that the disclosure of adequate, timely, and reliable information is fundamental for the market as banking problems are associated with principal-agent frictions that result from information asymmetries and inadequate contract enforcement. Iren, Reichert, and Gramlich (2014) conclude that there is a positive relationship between the quantity and quality of information disclosure and the performance and stability of banks.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 84%

The role of banking supervision in credit risk disclosures and loan loss provisions

Albuquerque

Morais

Pinto

2020

RBGN

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“…Studies such as Lang et al (2003) or Leuz (2003) argued that as the information quality of the cross-listed firm increases, analyst coverage and forecast accuracy also improve, which raises the value of the firm in terms of stock market performance. For banks, Iren et al (2014) argue that when the bank experience reaches a certain level, an increase in information disclosure leads to better performance for banks.…”

Section: Results and Analysismentioning

confidence: 99%

To list or not to list, that is the question: new evidence from the performance of Vietnamese commercial banks

Le¹,

Duong²,

Nguyen³

2020

JFRC

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Purpose This paper aims to investigate the decisions of listing for Vietnamese banks and the impact of listing on bank performance. Design/methodology/approach A longitudinal data set of 30 commercial banks in the period of 2006–2018 with various univariate and multivariate tests is used. Findings This study found that listing is positively associated with bank profitability. The results are consistent even after the control for potential endogeneity problems by propensity score matching methodology and Heckman selection bias models. Further analysis suggests some new alternative channels for the positive impact, namely, the increased quality of information disclosure, technological development and income diversification of commercial banks after listing. Practical implications Hence, this paper provides recommendations and policy implications for regulatory bodies regarding the listing of commercial banks in Vietnam. Originality/value The contributions to the literature are three-folds. First, this study contributes to a strand of literature on the impact of going public [initial public offering (IPO)/listing] of financial institutions on their performance. While the literature on non-financial firm performance post-going public is ample, few have directly considered the IPO/listing of banks and other financial institutions. Second, in further looking at the impact of listing on bank performance, this study also sheds some light on the new possible channels of the effect and provides evidence of new channels. Then, last but not least, the case of Vietnam could possibly yield interesting results for a transitory stock market. From the evidence, the recommendations and policy implications for a listing of Vietnamese banks are provided.

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Information disclosure, bank performance and bank stability

Cited by 8 publications

References 0 publications

Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries

Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries

The role of banking supervision in credit risk disclosures and loan loss provisions

To list or not to list, that is the question: new evidence from the performance of Vietnamese commercial banks

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