The conventional accounting notion of ‘going concern’ — that a firm will continue its business operations in the same manner indefinitely — has underpinned accounting practice for over one hundred years. This idea has provided a rationale for spreading costs over accounting periods and for deferring costs as assets in balance sheets. An alternative idea that is widely regarded as reliable in the literatures of economics and deliberate action is that firms continually adapt to changes in market and economic conditions. That is economic behaviour. The implications of that view of a firm for accounting have been systematically explored by Chambers (1966). While not examining those particular implications, many other accounting theorists have been critical of the conventional accounting idea of 'going concern' and of its impact on accounting practice. The two notions of ‘going concern’ - as static or adaptive enterprises - are examined by referring to the business operations of the four major Australian trading banks over the period 1983-1991. Banks were selected because they are commonly thought to be particularly ‘conservative’ organizations. The period 1983—1991 was chosen because it covers the era of deregulation of the Australian financial system. The evidence adduced by this study indicates that the Australian trading banks have continually adapted their organizational structures and business operations in the light of changes in technology, markets for financial services, government policies and domestic and global economic conditions. Illustrations of adaptive behaviour by banks ate drawn from their normal operating procedures such as the provision of products and services, loan services, acquisitions, sale of property, non-core banking operations and international banking. It is argued on analytical grounds that the cost basis of accounting does not yield financial statements that provide factual and up-to-date information about the financial capacity of firms to pay their debts and to continue trading generally; that is, to be going concerns. At any time, those financial capacities are determined by the amount of money commanded by a firm, including the money's worth of its assets, and by its level of debt. It is concluded on empirical grounds that the Australian trading banks, at least, are adaptive entities.

Zugl.: Tübingen, Univ., Diss., 2005

Thesis (Ph.D.) - University of Glasgow, 1994. / Ph.D. thesis submitted to the Department of Management Studies, University of Glasgow, 1994. Includes bibliographical references. Print version also available.

Thesis (M.S.)--Oregon State University, 2010. / Printout. Includes bibliographical references (leaves 25-28). Also available on the World Wide Web.

Universiẗat, Diss., 2005 u.d.T.: Kuhn, Lukas: Risikophasenmodell für operationelle Risiken im Kontext der Gesamtbankbesteuerung--Tübingen.

Thesis (M.M. (Finance & Investment)--University of the Witwatersrand, Faculty of Commerce, Law and Management, Wits Business School, 2017 / This study assesses the effect of Asset Liability Management Strategies on Performance of Commercial Banks. That is, those factors that are responsible for differences between returns generated on assets and costs incurred on liabilities by banks in Lesotho. The study also investigates the impact of bank regulation on banks performance. The study results suggest that only one regulatory variable namely Capital adequacy ratio has a strong influence on the profitability of commercial banks in Lesotho. The other regulatory variable namely Liquidity ratio has a negative but statistically insignificant impact on banks’ performance while AML variable, Gap ratio, has positive but also statistically insignificant impact on banks performance. Furthermore, the control variables have positive, insignificant impact on banks performance. / MT2017

Thesis (Ph. D.)--University of Hong Kong, 2009. / Includes bibliographical references (leaves 96-99). Also available in print.

Thesis (Ph. D.)--University of Texas at Austin, 2002. / Vita. Includes bibliographical references. Available also from UMI Company.

This dissertation explores and explains the reason why banks generally fail and more specifically why banks have failed since South Africa realized democracy in 1994. Bank failures are a global phenomenon and come at a high cost to the depositors , the fiscus and can lead to economic instability should the failure be systematic. There are several causes of bank failures and theoretically, these include credit risk, market risk, liquidity risk, capital requirements , bank regulation, inefficient management and external economic factors. The banks that failed during the period commencing from 1994 to date include Prima Bank, Sechold Bank, African Bank, Community Bank, Islamic Bank, FBC Fidelity Bank, New Republic Bank, Regal Treasury , Saambou and BoE. Detailed analysis of the nine banks referred to above is done in Chapter Four wherein, in respect to each bank, the background of the institution , the analysis of the financial statement, where available or the banking returns lodged with the South African Reserve Bank, reasons for the failure of the bank as well as the resultant outcome of the failure has been examined. The causes of failure, the symptoms of failure and the recommendations for prevention of failure are finally considered and discussed in Chapter Five. / Thesis (MBA)-University of KwaZulu-Natal, Westville, 2006.

The local banking industry has many challenges to face in the newly democratized South Africa. This study reviews these challenges, with special reference to sustainable business practice. It commences with an overview of the global business environment and more specifically, the challenges facing the international financial services sector with respect to sustainability. The effects of globalisation, as well as modernization, are used as key influencers in determining the external global environment. The international background is used to determine those factors that filter through to the South African banking sector, which is viewed as a new participant to the global economy. Complemented with the above, a high level review is performed of the local specific challenges facing banks in post-apartheid South Africa. This includes the challenge of providing accessible banking to the traditionally un-banked, as well as the implementation of black economic empowerment in the local financial services sector. With the above background in mind local banks are being evaluated on what they are currently doing in leveraging of sustainability in producing stakeholder value. The five capitals framework has been used to identify the level of implementation of sustainability in the current business models of South African banks. This status quo has been used as the foundation for making suitable recommendations to meet both the local and global challenges identified in the first part of the study. / Thesis (MBA)-University of Natal, 2003.