This paper devises management and accounting tools for monitoring bank performance. We first propose a multidimensional efficiency measure that integrates credit risk and is adapted to the real banking technology. Second, traditional accounting ratios complement the analysis. Third, the impact of different risk measures over efficiency and accounting ratios is shown. Fourth, we examine the effect of CEO turnover on future performance. An empirical application considers a unique dataset of Costa Rican banks during 1998-2007. Results reveal that performance improvements follow regulatory changes and that risk explains differences in performance. Non-performing loans negatively affect efficiency and return on assets, whereas the capital adequa...
This thesis consists of three essays on the performance implications of senior decision-makers in t...
This study aims to examine the change in the performance measurement system of a bank operating in a...
In this paper we shed light on the impact of leverage on efficiency by introducing a new banking eff...
This paper proposes a managerial control tool that integrates risk in efficiency measures. Building ...
This paper proposes a managerial control tool that integrates risk in efficiency measures. Building ...
In banking over the past 10 years, management accountants have been instrumental in the creation of ...
The analysis of efficiency and productivity in banking has received a great deal of attention for al...
The analysis of efficiency and productivity in banking has received a great deal of attention for al...
We demonstrate that banks play an important monitoring role in CEO succession that is not observed f...
After the financial crisis of 2007–2008, some bank performance dimensions have been the subject of d...
We demonstrate that banks play an important monitoring role in CEO succession that is not observed f...
Researchers and practitioners have looked beyond conventional profitability ratios to measure perfor...
Copyright © 2014 ISSR Journals. This is an open access article distributed under the Creative Common...
AbstractThe high profile accounting scandals, for example, WorldCom and Enron, have intensely impact...
Great strides have been made in the theory of bank technology in terms of explaining banks’ comparat...
This thesis consists of three essays on the performance implications of senior decision-makers in t...
This study aims to examine the change in the performance measurement system of a bank operating in a...
In this paper we shed light on the impact of leverage on efficiency by introducing a new banking eff...
This paper proposes a managerial control tool that integrates risk in efficiency measures. Building ...
This paper proposes a managerial control tool that integrates risk in efficiency measures. Building ...
In banking over the past 10 years, management accountants have been instrumental in the creation of ...
The analysis of efficiency and productivity in banking has received a great deal of attention for al...
The analysis of efficiency and productivity in banking has received a great deal of attention for al...
We demonstrate that banks play an important monitoring role in CEO succession that is not observed f...
After the financial crisis of 2007–2008, some bank performance dimensions have been the subject of d...
We demonstrate that banks play an important monitoring role in CEO succession that is not observed f...
Researchers and practitioners have looked beyond conventional profitability ratios to measure perfor...
Copyright © 2014 ISSR Journals. This is an open access article distributed under the Creative Common...
AbstractThe high profile accounting scandals, for example, WorldCom and Enron, have intensely impact...
Great strides have been made in the theory of bank technology in terms of explaining banks’ comparat...
This thesis consists of three essays on the performance implications of senior decision-makers in t...
This study aims to examine the change in the performance measurement system of a bank operating in a...
In this paper we shed light on the impact of leverage on efficiency by introducing a new banking eff...