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IAS39 and value perceptions in banking : bankers in Greece and the UK : implications for financial reporting, capital management and regulationAnagnostopoulos, Ioannis January 2010 (has links)
This thesis investigates the impact of accounting standard IAS39 on banking institutions in Greece and the UK. It specifically addresses preparers’ perceptions of that standard’s effects on the banking books of banks. The research involves a mixed methodology, namely: (i) a survey analysis of the perceptions of banking practitioners in Greece and the UK, in order to identify the standard’s impact on the banking sector as well as to gauge the standard’s acceptance of banks, in order to facilitate a deeper understanding of the implications of the standard for their organisations. ‘Elite’ interviews also advocate that such high powered individuals are the key holders to privy information. The results suggest that IAS39 is a highly controversial standard that introduces concerns not only for the banks’ valuation of assets and liabilities but also regulatory concerns over issues of policy formulation and stability. Generally, bankers are negative and largely sceptical of the standard, on the grounds of relevance and reliability. They do not view the standard as particularly useful, relevant, reliable or transparent for banking disclosures and financial stability when compared to the current mixed methodology approach followed currently for the valuation of assets and liabilities in the banking books of banks. Most concerns revolve around the standard’s effects on valuation of assets and liabilities, provisioning and hedging issues and bank capital management for regulatory capital purposes. In the introduction of accounting standards attention should be paid to the nature of the industry and the system (i.e. credit versus market-based) in which firms operate, as well as to establishing particular methodologies. It touches upon a contemporary issue of critical topical and international interest, of how accounting information standards relate to the systemic, operating, credit, market and liquidity risks of a modern, internationalised banking system.
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Essays in financial risk managementLaurent, Marie-Paule January 2003 (has links)
Doctorat en sciences sociales, politiques et économiques / info:eu-repo/semantics/nonPublished
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A framework to investigate risk management in commercial banksFick, William January 2012 (has links)
Businesses are continuously exposed to a changing business environment which may either exert positive or negative influences on profitability. The banking industry, in particular, is highly competitive and bank failures can have significant consequences for customers. Commercial banks, therefore, have a responsibility to protect their customers by implementing sound risk management strategies. In light of the recent financial crises (since 2007), risk management has once again become a popular topic of discussion since adequate risk management should have prevented or minimised the impact of the risks faced by failed banks. The primary objective of this study was to develop a framework that could be used by South African commercial banks to investigate risk management. Qualitative research was conducted in this regard. From this, findings and recommendations were derived in order to provide banks with a tool by which they could assess their exposure to risk. Various journals, websites, newspapers, bank reports and textbooks were consulted in support of the literature. The literature provided background information on the history and development of the risk management process. Considerable attention was given to the categories of risk that an adequate risk management framework should address. Furthermore, the current models used to manage risk in commercial bank were provided, as well as the specific reasons for bank failures. The main findings of this study were the identification of the most significant reasons for banking failures. These were identified as capital inadequacy, credit risk due to non-performing loans and a lack of banking supervision. In addition to these reasons, several other contributing principles were identified as important factors to be included in a risk management framework. A risk management framework was thus constructed in Table 5.1 based on the literature regarding global banking failures and the relevant conclusions made by the researcher.
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A South African retail bank’s readiness to knowledge management implementation15 April 2015 (has links)
M.Com. (Business Management) / This study focuses on one specific knowledge management process, namely the knowledge sharing process within an operational risk management cluster of a chosen South African retail bank. The study specifically focuses on the bi- weekly meetings that are used as platforms for knowledge sharing sessions. The primary objective of the study, is to ascertain how well the corporate investment bankers, shared services and CIB Africa operational risk management cluster is effectively utilising its meetings in terms of knowledge sharing to ensure that the operational risk management strategies of the chosen bank, provides optimal assurance to its stakeholders that the bank operates within its operational risk appetite. The study is divided into five chapters. The first chapter provides the readers with a thorough understanding of the research problem and topic. The second chapter provides the theoretical framework of the literature pertaining to the context of knowledge management with a specific focus of knowledge sharing. The third chapter discusses the research methodology adopted to conduct the study. The fourth chapter discusses the empirical findings and discussion of the study. Lastly, chapter five provides conclusions, recommendations and possibilities for further research. The theoretical framework of study began by focusing broadly on the concept of knowledge management weaving its way to the specific concept of knowledge sharing. A single case research approach was adopted. All respondents were attendants of the bi-weekly knowledge sharing sessions held in the chosen bank. The empirical findings of the study revealed that there is no common awareness and understanding of the concepts of knowledge management and knowledge sharing within the chosen bank. It was further established that factors such as the role of organisational culture, leadership involvement and participation, and rewards and incentives were key factors that had the ability to either enable or hinder the knowledge-sharing within the chosen bank.
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Bank capital, risk and performance : Malaysia evidenceAhmad, Rubi, 1962- January 2005 (has links)
Abstract not available
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The credit risk management skills shortage in Nelson Mandela Bay MetropoleTeka, Babalwa January 2012 (has links)
Tito Mboweni (2011) said one of South Africa’s biggest tests is the overwhelming the skills shortage. He was echoing the views of Higher Education Minister Blade Nzimande who himself said “South Africa could not afford to have an economy "constrained by a severe lack of skills". There are numerous initiatives that having been undertaken by government in an attempt to solve the skills shortage problem. However, these initiatives are not aimed at the tertiary education system. The tertiary education system is the focus of this study as the author investigates how the NMMU Business School can play a significant role in addressing the skills shortage in the credit risk management sector. Following a literature review, surveys were completed by the NMMU Business School MBA students (ninety of them completed it) and personal interviews were conducted with three Provincial HR managers from South Africa’s “four big banks” in Nelson Mandela Bay (Nedbank, Standard Bank and ABSA). The study found that the skills shortage is indeed a problem. The study found that reasons including the legacy left by apartheid and students pursuing the wrong degrees were highlighted as some of the reason for this skills shortage. An opportunity for the NMMU Business School was identified to support the banking industry in addressing credit risk management skills shortage. The benefits include financial reward and more importantly an opportunity to differentiate the Business School and the courses offered at the school from the rest. Some of the recommendations included sourcing of the best practices from institutions like the Millpark Business School on effective partnering with the banking industry as well as a proactive approach to be adopted by the banking industry in terms of lobbying support from other potential role players for example but not limited to, student bodies, BankSeta and the smaller banks in the industry.
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Determinants of credit risk mitigation in lending to Black Economic Empowerment (BEE) companies, from a banker's perspective / A Banker's perspective on the determinants of credit risk mitigation in lending to Black Economic Empowerment (BEE) companiesMeyer, Petrus Gerhardus 08 May 2009 (has links)
Credit risk mitigation that can be applied by commercial banks in assessing the lending decision /credit risk when advances and equity investments are considered for BEE classified companies. / A research report presented to the Graduate School of Business Leadership, University of South Africa / The previous political dispensation limited black people’s participation in the South
African economy. Poor credit records, lack of training, resulting in skills and capacity
gaps further limited entry into the lending market. These aspects are considered the
main limitations in obtaining finance for the Small, Medium and Micro Enterprises
(SMMEs).
This research report focuses on how credit risk can be mitigated by commercial banks
in lending to Black Economic Empowerment (BEE) companies in the medium to large
market. Exploratory research was conducted using various methods to achieve
methodological triangulation. These methods consisted of a literature review,
interviewing experts in the field and case studies. A qualitative research approach was
followed. It was found that the lack of own contribution and security were still prevalent
in the medium to large market, but the quality of management (little training and skills)
was deemed not to be a limitation as suitable credit risk mitigants were identified. No
credit risk mitigants were identified to mitigate poor credit records. It is postulated that
by adopting and applying the identified credit risk mitigants, commercial banks can
increase their success rate in lending to BEE companies. It will further assist in the
transformation of black people and compliance with the Financial Services Charter.
It is recommended that a similar study be conducted in the agriculture, hunting,
forestry and fishing industry. The reasons why BEE companies applications are
declined could also be investigated. Further studies could also explore other external
factors such as economical, legal and social that could have an influence on the
funding of BEE companies.
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An analysis of the risk-return relationship in the primary agriculutral sector in the Western Cape from a commercial bank's perspectiveBenade, Jean 03 1900 (has links)
Thesis (MBA (Business Management))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: The research report investigates the risk/return relationship in the primary agricultural sector in the
Western Cape from a commercial bank's perspective. The study investigated the correlation
between credit risk and return within a randomly selected portfolio of agricultural borrowers.
Different risk categories were investigated to detennine which category correlates best with return.
The effect of below prime and above prime pricing on return was also investigated.
The study was conducted in the context of the turmoil in financial markets since the beginning of
2008, caused by excessive credit risks. This has led to the need for better regulation in the financial
services industry and better pricing decisions. Factors supporting this need for better regulation
include securitisation of debt, consolidation, globalisation and the systemic risk that banks impose
on the economy. The Basel Capital Accord introduced new regulatory requirements for the banking
industry to ensure more effective management of credit risk. Risk management processes in
agriculture are also subject to the requirements of this accord.
The agricultural sector is characterised by unpredictable climatological conditions, poor
governmental support, low profitability, overcapitalisation and price volatility, which cause this
sector to be especially exposed to credit risk. The credit risk of borrowers within the case study
bank was measured in tenns of a default grade using a behavioural risk rating model. Risk ratings
are used for profitability analysis, risk management and regulatory reporting. These ratings are
assigned during the annual review process, when borrowers are exposed to a business viability
assessment.
Banks incur risk costs when accommodating a borrower's credit risk, which has a negative effect on
the return that the borrower generates for the bank. This emphasises the importance of correlation
between credit risk and pricing and by implication return for sustainable profit margins. The
research results indicated that no correlation exists between credit risk and pricing. This lack of
correlation can be attributed to eontracrual agreements, relationship banking, technological
constraints, asset growth, price sensitivity in the agricultural sector and the nature of the risks in
agriculture.
The study also found that a negative correlation exists between credit risk and return. This can be
attributed to the fact that the higher the credit risk, the more economic capital is required to support
this risk and the more it costs. This implies a lower return on capital. It is recommended that the
risk/return relationship should be improved by reducing credit risk, increasing non-interest income,
ensuring that new borrowers are priced adequately, differentiating the existing portfolio in terms of
value and improving the negotiating skills of bankers. No meaningful conclusion could be drawn with regard to the effect that below prime and above prime pricing have on return. / AFRIKAANSE OPSOMMING: Die studieverslag ondersoek die verwantskap tussen risiko en opbrengs in die primere
landbousektor in die Wes-Kaap vanuit die perspektief van 'n kommersiele bank. Dit ondersoek die
korrelasie tussen kredietrisiko en opbrengs in 'n ewekansige steekproef van landboukliente.
Verskillende risikokategoriee is ondersoek om te bepaal watter kategorie die beste korrelasie tussen
risiko en opbrengs verteenwoordig. Die invloed van beprysing onder en bo prima op opbrengskoers
word ook ondersoek.
Die studie is gedoen in die konteks van die krisis in die finansiele markle sedert die begin van 2008,
wat veroorsaak is deur oornatige kredietrisiko. Dit het die behoefte aan beter regulering in die
finansiiHedienste-industrie asook beter beprysingsbesluite laat ontstaan. Faktore wat hierdie
behoefte aan beter regulering ondersteun, sluit in die verhandelbaarheid van krediet, konsolidasie,
globalisasie en die sistemiese risiko wat banke vir die ekonomie inhou. Die Baselooreenkoms het
nuwe regulatoriese vereistes aan die bankindustrie gesteil om meer effektiewe bestuur van
kredietrisiko te verseker. Risikobestuursprosesse in die landbou is ook onderhewig aan die vereistes
van die Baselooreenkoms.
Die landbousektor word gekenmerk deur onvoorspelbare klimatologiese toestande, swak
regeringsondersteuning, lae winsgewendheid, oorkapitalisering en prysskommelinge, wat
veroorsaak dat hierdie sektor buitengewoon blootgestel is aan kredietrisiko. Die kredietrisiko van
die kliente van die gevallestudiebank is gemeet volgens 'n waarskynlikheidsgradering wat verkry
word vanaf 'n risikomodel wat op gedragspatrone gebaseer is. Risikograderings word gebruik vir
winsgewendheidsontledings, risikobestuur en regulatoriese verslaggewing. Dit word tydens die
jaarlikse hersieningsproses toegeken, wanneer kliente aan 'n lewensvatbaarheidstudie blootgestel
word.
Banke gaan risikokostes aan om die kredietrisiko van kliente te akkommodeer, wat 'n negatiewe
uitwerking het op die opbrengs wat daardie klient vir die bank genereer. Dit beklemtoon die
belangrikheid van korrelasie tussen kredietrisiko en beprysing en by implikasie opbrengs vir
volhoubare winsgrense. Die navorsingsresultate toon dat daar geen korrelasie tussen kredietrisiko
en beprysing bestaan nie. Hierdie gebrek aan korrelasie kan toegeskryf word aan leningskontrakte,
verhoudingsbankwese, tegnologiese beperkings, bategroei, pryssensitiwiteit in die landbousektor en
die aard van die risiko's in die landbou.
Die studie het ook bevind dat daar 'n negatiewe korrelasie is tussen kredietrisiko en opbrengs. Dit
kan toegeskryf word aan die feit dat hoe hoer kredietrisiko is, hoe meer ekonomiese kapitaal vereis
gaan word om hierdie risiko te ondersteun en hoe hoer gaan die risikokostes wees. Dit impliseer 'n
laer opbrengs op kapitaal. Om die verwantskap tussen risiko en opbrengs te verbeter, word
aanbeveel dat kredietrisiko verminder word, nie-rente-inkomste verhoog word, nuwe kliente korrek
beprys word, differensiasie van die bestaande portefeulje plaasvind in terme van waardetoevoeging
en die onderhandelingsvermoe van bankiere verbeter word. Geen betekenisvolle gevolgtrekking
kon gemaak word aangaande die effek wat beprysing onder en bo prima op die opbrengskoers het
nie.
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Determinants of credit risk mitigation in lending to Black Economic Empowerment (BEE) companies, from a banker's perspective / A Banker's perspective on the determinants of credit risk mitigation in lending to Black Economic Empowerment (BEE) companiesMeyer, Petrus Gerhardus 08 May 2009 (has links)
Credit risk mitigation that can be applied by commercial banks in assessing the lending decision /credit risk when advances and equity investments are considered for BEE classified companies. / A research report presented to the Graduate School of Business Leadership, University of South Africa / The previous political dispensation limited black people’s participation in the South
African economy. Poor credit records, lack of training, resulting in skills and capacity
gaps further limited entry into the lending market. These aspects are considered the
main limitations in obtaining finance for the Small, Medium and Micro Enterprises
(SMMEs).
This research report focuses on how credit risk can be mitigated by commercial banks
in lending to Black Economic Empowerment (BEE) companies in the medium to large
market. Exploratory research was conducted using various methods to achieve
methodological triangulation. These methods consisted of a literature review,
interviewing experts in the field and case studies. A qualitative research approach was
followed. It was found that the lack of own contribution and security were still prevalent
in the medium to large market, but the quality of management (little training and skills)
was deemed not to be a limitation as suitable credit risk mitigants were identified. No
credit risk mitigants were identified to mitigate poor credit records. It is postulated that
by adopting and applying the identified credit risk mitigants, commercial banks can
increase their success rate in lending to BEE companies. It will further assist in the
transformation of black people and compliance with the Financial Services Charter.
It is recommended that a similar study be conducted in the agriculture, hunting,
forestry and fishing industry. The reasons why BEE companies applications are
declined could also be investigated. Further studies could also explore other external
factors such as economical, legal and social that could have an influence on the
funding of BEE companies.
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Critical success factors for the implementation of an operational risk management system for South African financial services organisationsGibson, Michael David 02 1900 (has links)
Operational risk has become an increasingly important topic within financial institutions of late,
resulting in an increased spend by financial service organisations on operational risk management
solutions. While this move is positive, evidence has shown that information technology
implementations have tended to have low rates of success. Research highlighted that a series of
defined critical success factors could reduce the risk of implementation failure. Investigations into
the literature revealed that no critical success factors had been defined for the implementation of
an operational risk management system.
Through a literature study, a list of 29 critical success factors was identified. To confirm these
factors, a questionnaire was developed. The questionnaire was distributed to an identified target
audience within the South African financial services community. Reponses to the questionnaire
revealed that 27 of the 29 critical success factors were deemed important and critical to the
implementation of an operational risk management system. / Business Management / M. Com. (Business Management)
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