<p>Abstract The topic for this study was the phenomenon of income smoothing as a strategy for earnings management in banks and financial institutions. The general problem of the study was that income smoothing was a form of earnings manipulation and could lead to fraud. Moreover, the specific problem was that it was unknown how the International Financial Reporting Standards (IFRS), in its ushering of higher financial reporting quality, could influence the level of remediation and accounting practice among financial institutions and banks; having said that, there was yet to be a formal attempt at quantifying and understanding how the IFRS and the practices it ushered in could regulate income smoothing and earnings management among financial and banking institutions, as well as its effect on the quality of financial statements presented by such firms. To address this problem, the purpose of this study was to explore how the IFRS, in its ushering of higher financial reporting quality, could influence the level of remediation and accounting practices among financial institutions and banks. In line with the problem and purpose of the study, a correlational quantitative study was the research design used. Data were gathered from banks or financial institutions listed in the NYSE since 2000. Multiple linear regressions were used to analyze the data gathered. The results of the regression analysis supported the alternative hypothesis that earnings from tangible assets categorized as plant and equipment used for production in the year of investigation as influenced by the IFRS significantly influence in minimizing the rate to which firms? engage in earnings management. This research provides understanding into how earnings management has collaboratively influenced the reported financials of the 100 NYSE-listed companies that partook in this study.

This thesis explores how perceived risk, which has been primarily developed in Western contexts, may help understand consumers' action in relation to the Chinese Internet banking services market. This market is new and acknowledged as having great potential, but there is insufficient information regarding potential consumers and their perceptions or decision-making. The theory of perceived risk is a key construct influencing Western consumers' decision making; whether it is applicable in the current context is unknown. A wider customer perspective is therefore important to improve both our understanding of perceived risk theory and its usefulness in the Chinese Internet banking services market. The thesis reviews the major research perspectives on perceived risk within consumer behaviour literature. It provides a comprehensive understanding of the concept itself, to identify research gaps, and also develops a research model to evaluate consumers' risk perception within the context of Chinese Internet banking services. This research is conducted through the application of a critical realist approach, utilizing mixed methods. This approach enables the research to address a main controversy in the perceived risk field by evaluating the two common measurement models. It also develops an understanding of Chinese consumers' risk perceptions and how consumers' perceptions are formed and influenced by considering a range of contextual issues. This approach highlights the importance of obtaining social and cultural meanings to understand the measurement of risk perception- this is seldom addressed in the majority of perceived risk research. Results are thoroughly analysed, compared and contrasted to relevant Western research. Perceived risk, as a construct, is meaningful in helping to understand potential Chinese Internet banking services users. The principle risk dimensions identified in this research are consistent with those detailed in Western studies. However, the underlying relationships between the risk variables are different. Such differences can be attributed to the specific The measurement of risk is best operationalised through the application of one of the commonly used models - the multiplicative. This model produces results that are more consistent with the qualitative patterns derived from the application of mixed methods research. Whilst this research advocates the use of the multiplicative model, it also contends that future researchers should evaluate both common models- as the impact of context needs to be addressed sensitively,and this would also be consistent with the application of a critical realist perspective. Further, when considering perceived risk measurement, this research has found that the application of multiple variables is useful to test validity and reliability. These two issues are seldom considered or evaluated in previous perceived risk studies. This application also lends itself to the development of greater depth in data analysis, and therefore provides a more specific perspective to understand risk perceptions through detailed measurement. Future research in perceived risk should also address risk evaluation by considering the purchase stages, as consumers risk perceptions may be influenced and subject to change at different stages. Without such an approach results generated may be misleading, and may not provide an adequate basis for understanding consumers and developing appropriate marketing strategies to meet these concerns.

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M.Comm. / Extensive studies have been done in the past on measuring service quality where the service is delivered on a face-to-face encounter. This study assesses and measures online service quality where there is no face-to-face encounter. The service quality measures are particularly on Internet Banking service. The research problem has been stated as the lack of insight into customer perceptions on Internet Banking service quality by management in South African banks. The purpose of this study was to explore customers’ perceptions on key electronic service dimensions or factors of Internet Banking service quality. The primary objective of the study was to have an insight into how Internet Banking customers in South Africa perceive their respective banks’ performance on pre-defined electronic service quality dimensions. The secondary objective was to determine if there was any difference in Internet Banking service quality perception based on age, gender, or primary bank offering the service (service provider). Even though online shopping and Internet Banking are online services there are subtle differences between the two services. With online shopping there is a physical item that gets traded and in Internet Banking only services are traded. It is for this reason that the original E-S-Q instrument was slightly adjusted. Some of the dimensions that were excluded from the original E-S-Q instrument include flexibility, price knowledge and customization Given the purpose and objectives of the study a quantitative approach was taken as the major research approach for the study. The sampling design was a nonprobability sampling one because the convenience method of sampling was used. The survey population was all online banking users, utilizing services from South African banks. A slightly revised electronic service quality (E-S-Q), a service quality measurement instrument, was used in this study. Data was collected via a web based self administered survey. The original E-S-Q instrument measured customer service quality from an online shopping experience point of view. This study aimed at gleaning respondents’ perceptions on key Internet Banking service dimensions.

Thesis (M.M. (ICT Policy and Regulation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, Graduate School of Public and Development Management, 2013. / The dynamics in technology have ushered in innovative products such as mobile banking. It has been taken up by other economies such as Kenya, Philippines and others, each coming up with different results. The purpose of this qualitative research is to analyse and evaluate the impact of policy and regulation on the propagation of mobile banking generally but particularly in the Zimbabwe context. Findings of the research reveal a lack of articulate policy and regulation on m-banking, which has posed a challenge to the propagation of m-banking. While m-banking spans multiple domains, the research found that the respective stakeholders are currently working in isolation hence there is a need to work on co-jurisdiction. The outcome of the research shows there is currently no synergy in the awareness campaign drive and stakeholders are not willing to champion the drive. Other factors believed to contribute to the proliferation of m-banking have been identified as the restoration of customer confidence in the banking sector, a reduction of the cost of banking, a culture shift from a cash-centric economy to a non-cash culture and the addressing of intermittent electricity supply among others. The research also takes into consideration socio-economic factors that aid or hinder the rollout and effective uptake of the mobile banking service.

Since the Great Depression and through the mid-seventies, banks have been considered to be relatively stable. However, more recently the rate of failed banks has increased from.04% per year to 0.5% per year. These changes and problems in the banking industry have focused renewed attention on banks and bank failures as an area of research. / This dissertation examines bank failures and bank runs from a theoretical perspective and an empirical perspective. It is organized in the form of two essays. The first essay examines banks from a theoretical perspective using a simulation model. It identifies and explores many of the underlying reasons for failures. The second essay examines banks from an empirical perspective using multiple discriminant analysis and logit analysis. The goal in this essay is to correctly classify and predict group membership in either the failed bank group or the nonfailed bank group. It is hoped that a better understanding of bank failures and runs can be developed from these two essays. / Source: Dissertation Abstracts International, Volume: 51-09, Section: A, page: 3132. / Major Professor: William A. Christiansen. / Thesis (Ph.D.)--The Florida State University, 1990.

by Ip Sai Wing. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1995. / Includes bibliographical references (leaves 70-72). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iv / LIST OF TABLES --- p.vi / ACKNOWLEDGEMENT --- p.vii / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Chapter II. --- LITERATURE REVIEW --- p.5 / Chapter III. --- A REVIEW OF THE BANKING INDUSTRY IN CHINA --- p.12 / People's Bank of China --- p.13 / The Four Specialized Banks --- p.15 / Bank of China --- p.15 / Industrial and Commercial Bank of China --- p.16 / Agricultural Bank of China --- p.17 / People's Construction Bank of China --- p.18 / Summary --- p.18 / Chapter IV. --- RECENT DEVELOPMENTS OF CHINA'S BANKING REFORMS .… --- p.20 / Brief Commentary on the New Regulations --- p.21 / Establishment and Registration --- p.22 / Scope of Business --- p.23 / Supervision and Administration --- p.24 / The Policy Banks in the Banking Reforms --- p.25 / The State Development Bank --- p.25 / The Export and Import Bank of China --- p.26 / The Agricultural Bank of China --- p.27 / Outlook for the Policy Banks --- p.27 / Chapter V. --- METHODOLOGY --- p.29 / Indepth Interview --- p.30 / Questionnaire --- p.30 / Sampling --- p.32 / Chapter VI. --- FINDINGS AND DISCUSSIONS --- p.34 / Profile of the Respondents --- p.34 / Overall Mean Ratings of the Positive Factors --- p.36 / Inter-group Comparison for Positive Factors --- p.40 / Overall Mean Ratings of the Negative Factors --- p.42 / Inter-group Comparison for Negative Factors --- p.46 / Chapter VII. --- CONCLUSIONS --- p.51 / Positive Factors --- p.51 / Negative Factors --- p.53 / Summary --- p.56 / Recommendations --- p.58 / Limitations --- p.60 / APPENDIX --- p.61 / Chapter I. --- The New Structure of China's Banking System --- p.61 / Chapter II. --- The Covering Letter and the Questionnaire --- p.62 / Chapter III. --- List of Foreign Banks with Offices in China --- p.67 / BIBLIOGRAPHY --- p.70

by Shum Kai-wah, Tsui Che-yin. / Bibliography: leaves 62-63 / Thesis (M.B.A.)--Chinese University of Hong Kong, 1986

by Lum Chor-wah. / Abstract also in Chinese / Bibliography: leaves 147-149 / Thesis (M.B.A.)--Chinese University of Hong Kong, 1983