International Journal of Banking Accounting and Finance Volume 11 Issue 1

Journal Article

Basel 3.5 vs. Basel III: a radical overhaul of the capital requirements pillar. The case of commodity exposures

Rossignolo, Adrian F.

2020 International Journal of Banking, Accounting and Finance

doi:10.1504/IJBAAF.2020.104479

Following the implementation of Basel III, the Basel committee has embarked on a thorough review of its market risk directives and enacted new proposals generically called Basel 3.5. They involve a radical transformation of the standardised approach (SA) into a risk-sensitive method and a...

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Journal Article

Cash flow sensitivities and bank-finance shocks in non-listed firms

Ostergaard, Charlotte; Sasson, Amir; Sorensen, Bent E.

2020 International Journal of Banking, Accounting and Finance

doi:10.1504/IJBAAF.2020.104483

We study how small firms manage cash flows by estimating cash flow sensitivities for all sources and uses of cash. Our data are Norwegian non-listed firms which can be matched to the banks they borrow from. Firms with low cash holdings mainly use external finance to offset cash flow fluctuations...

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Journal Article

The earnings announcements consequences in public family firms

Vieira, Elisabete F. Simões

2020 International Journal of Banking, Accounting and Finance

doi:10.1504/IJBAAF.2020.104484

This paper investigates market reaction to earnings announcements made by public family firms, to see whether these announcements affect a firm's returns, liquidity or cost of capital. We apply an event study and panel data approach to a sample of Portuguese firms listed between 2000 and 2013....

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Journal Article

Actively versus passively managed equity ETFs: new empirical insights

Rompotis, Gerasimos G.

2020 International Journal of Banking, Accounting and Finance

doi:10.1504/IJBAAF.2020.104486

This study employs a sample of 37 active and passive ETF pairs, which invest in common stocks, to assess their performance and risk up to December 31, 2016. Several return metrics are computed such as absolute, buy-and-hold returns and risk-adjusted returns. Moreover, a cross-sectional regression...

LitStream

Journal Article

The propensity to pay dividends: empirical evidence from the MENA region

Andrikopoulos, Panagiotis; El-Ansary, Osama; Hassan, Walid Ibrahim

2020 International Journal of Banking, Accounting and Finance

doi:10.1504/IJBAAF.2020.104487

This paper investigates the relation between stock market sentiment and firms' propensity to pay dividends in the MENA region for the period 2000–2015. Using conventional determinants of cash distributions as control variables, our results show that the tendency to pay dividends is negatively...

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International Journal of Banking Accounting and Finance Volume 11 Issue 1

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International Journal of Banking Accounting and Finance Volume 11 Issue 1

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