Journal of Financial Regulation and Compliance: Volume 30 Issue 1

Modelling NPLs and identifying convergence phenomenon of banks: a case of pre-during and immediate after the crisis years in India

Anju Goswami

Comparing conventional data envelopment analysis (DEA) model with contemporary Seiford and Zhu model, this study aims to evaluate the technical efficiency (TE) of Indian banks…

Shareholder risk-taking incentives in the presence of contingent capital

Mahmoud Fatouh, Ayowande A. McCunn

This paper aims to present a model of shareholders’ willingness to exert effort to reduce the likelihood of bank distress and the implications of the presence of contingent…

Profits to opportunistic insider trading before and after the Dodd-Frank act of 2010

Partha Gangopadhyay, Ken Yook

The authors examine if opportunistic insider trading profits decrease after the enactment of the Dodd-Frank Act (DFA) in 2010. The DFA expands legal prohibitions on insider…

Compliance level with IFRS disclosure requirements across 12 African countries: do enforcement mechanisms matter?

Hela Borgi, Yosra Mnif

The purpose of this study is to investigate the effect of enforcement, and more particularly government quality and the stock market development, on compliance with International…

Factors related to the failure of FDIC-insured US banks

Mario Jordi Maura-Pérez, Herminio Romero-Perez

This study aims to analyze the factors related to the failure of 535 Federal Deposit Insurance Corporation (FDIC)-Insured United States banks in conjunction with the 2008…

Current trends in terrorist financing

Fabian Maximilian Teichmann

The purpose of this paper is to illustrate how intelligent terrorist financiers avoid detection when acquiring and subsequently transferring financial assets to finance terrorism…