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This study investigates the determinants of net interest margin (NIM) and tests the decoupling hypothesis in Turkey's Islamic and conventional banks.

This study has employed a panel quantile model (PQM) to assess the net interest margin (NIM) and test the decoupling hypothesis in the dual banking system of Turkey.

The empirical results show that the impact of equity is positive for both Islamic and conventional banks but relatively more robust for Islamic banks. Moreover, it is observed that return on assets has a positive association with NIM in both types of banking systems. Interestingly, the impact increases from lower to higher quantiles, but a higher acceleration rate is observed for Islamic banks. The study also finds that, as bank stability increases, NIM decreases for both groups of banks but more stably for Islamic banks, resulting in lower margins than conventional banks. Thus, the paper confirms the decoupling hypothesis and suggests that, to increase profit margins, Islamic banks need to increase assets and equity.

The paper confirms the decoupling hypothesis and suggests that to increase profit margin, Islamic banks need to increase assets and equity.

Since both equity and assets contribute positively to interest margins, policymakers in the industry need to increase the size of equity and assets to get maximum returns.

This is one of the first studies to investigate NIM's determinants and test the decoupling hypothesis in the Turkish dual banking system using a non-parametric MCMC panel quantile regression (QRM) model.

Recognizing the 9/11 attacks as a turning point in the history of American emergency management and response philosophies, this chapter examines the evolution to a standardized National Incident Management System (NIMS). This involved the movement from individual jurisdictional and agency autonomy to adoption of a multilayered system where all efforts are intended to support a response beginning and ending at the local level. This chapter discusses the overarching NIMS doctrine and its incumbent on-scene Incident Command System (ICS) for coordinating on-scene operations. The specific focus is the application to the NIMS and the ICS to law enforcement.

This study investigates the reasons behind the very high net interest margins in the Greek banking industry compared to the euro-area, focussing on the association between bank competition and recapitalisations.

The author conducts a dynamic panel analysis covering the period from the early 2000s to 2021, that controls for possible endogeneity and treats for heterogeneity. The author also employs local projections impulse response functions that control for structural changes in Greek banking.

The author finds that low bank competition has contributed to high net interest margins in Greece. Interestingly, the impact of recapitalisations conditional to low bank competition has had a significant further impact on increasing net interest margins, which is a noteworthy case due to several Greek bank recapitalisations in the last ten years. The author’s findings are supported by local projections impulse response functions.

To mitigate distortions in bank competition, the author argues to accelerate steps toward the direction of the banking union and a common bank regulation framework in the euro-area.

The purpose of this paper is to investigate the interrelationship between non-interest income (NII) and net interest margin (NIM) in the Vietnamese banking system between 2006 and 2015. Thereafter, the impact of NII on risk-adjusted returns is also examined.

Various analysis techniques are used to achieve the research objectives.

The findings show a negative two-way link between NII and NIM, thus supporting the subsidisation hypothesis. Furthermore, NII is found to have a negative impact on risk-adjusted returns. When observing this relationship in sub-samples, the findings indicate that the negative impact of NII on risk-adjusted returns still holds in the first subsample (2006-2011). The coefficient of NII becomes positive but not significant for the subsequent period (2012-2015). In addition, the Spearman rank-order correlations of returns on assets and NII for both sub-samples are negative. Together, the author concludes that there are no diversification benefits in the Vietnamese banking system.

The evidence suggests a trade-off between non-interest activities and traditional lending ones. In addition, the findings demonstrate that the Vietnamese banks may use NIIs to expand leverage and herd by coordinating NII strategy during the economic downturns. Thus, the banking system may be exposed to a greater risk. The research has implications for bank supervisors, policy-makers and bank managers.

This study is the first attempt to investigate the interrelationships between net NII and NIM in the Vietnamese banking system.

This is the first study to investigate the impact of corporate social responsibility (CSR) on corporate financial performance (CFP) in Mongolian banks. We hand-collect data to construct CSR disclosure index from 65 annual reports of 12 banks in Mongolia from 2003 to 2012. The results indicate that banks with larger size or Chief Executive Officer duality exhibit higher CSR performance. Moreover, banks with higher CSR performance tend to have higher net interest margin and lower non-performing loan. Furthermore, the CSR–CFP relationship varies before and after the financial crisis. The findings provide meaningful insight to the foreign investors regarding the effect of CSR on the profitability and credit risk in Mongolian banking sector.

The paper aims to explain bank interest spread from 2000 to 2014.

The study used the ordinary least square panel corrected standard errors (OLS-PCSE) estimation. Generalised least squares results (unreported but available on request) are consistent with the OLS-PCSE results. This is done for 110 developing countries, 50 Europe & Central Asia countries, 33 Latin American countries, 21 Middle East and North African (MENA) countries, 46 Sub-Saharan African (SSA) counties and 8 South Asia countries. The developing countries are further grouped into small, medium and large-size banking markets.

The study finds consistent results which indicate that the bigger a bank the less margin charged. The results further show an ambiguous relationship between concentration and net interest margin. The authors find strong evidence to show that less competition leads to inefficient banking market. The study finds lower operational efficiency can lead to higher or lower margin depending on the region or market size. General growth in the economy can lead to a more efficient banking market. The results allude to the fact that inflationary shocks do pass on to deposit and loan rates at different extent and speed. Little evidence show that higher presence of foreign banks leads to higher margins.

The study recommends Central banks to encourage banks to grow/expand either through mergers or acquisitions. This could be done by increasing minimum capital requirements. When this is done, it is most likely that economies of scale among the merged banking entities will be materialised, potentially causing a sizable reduction in overhead costs that could eventually also increase the intermediation efficiency. While at this, further efficiency should be ensured through stirring up competition.

This study is the first to give new evidence of banking spread using country level data for developing countries and across different continents.

The research reported here takes a complementary approach to the direct user/consumer studies, by measuring experts’ perceptions of the likely impact of new interactive media (NIM) on different product markets. This has two benefits. First, it provides a different (and, arguably, better‐informed) perspective on consumers’ likely future response to NIM from the perspective obtained by direct consumer research. Second, the perceptions of these and other experts will strongly influence firms’ investment in NIM and their applications, which will in turn strongly influence the impact on consumers.

This paper aims to examine the relationship between performance and some macro and micro variables in the Argentine commercial banking industry. Included are the profitability and interest variables; return on assets (ROA) and net interest margin (NIM) over the period of 1994 to 2011.

The empirical construct is guided by recent theories of banking performance that employ an industrial organization framework and two dependent variables (with identical control variables) to assure robustness and comparability in findings. The variables for the panel estimated generalized least square (panel EGLS) are constructed using income statements of 62 commercial banks (firm‐level data) as well as a number of industry‐specific and macroeconomic indicators.

Factors such as expense management (operating cost efficiency/inefficiency), leverage and liquidity appear to be important forces behind the net interest margins (NIM) and profits (ROA) in the Argentine banking industry. Higher return on assets (ROA) is associated with banks carrying less leverage and therefore displaying a lower ratio of debt to total assets. Higher interest margin (NIM) is associated with higher operating expenses. Regarding the macroeconomic variables, inflation negatively affects profitability but is positively and significantly related to net interest margin. Banking environment has a positive effect on performance, reflecting the complementarity between banking performance and stock market capitalization.

The paper's value lies in showing that a firm's specific variables reveal better insights when analyzed in relation to banking environment. Indirectly, some of the value of this work lies in highlighting the Central Bank's accommodative monetary policy that has been driving Argentina's economic recovery and credit boom arising in an inflationary environment.

This study aims to examine the effect of financial innovation, financial ratios, cost efficiency and good corporate governance on the financial performance of banks in Indonesia.

The data in this study are in the form of annual financial statements of conventional banks in Indonesia. The effect of cost efficiency, innovation and financial performance of banks in Indonesia is expected to be evident in 2009–2018. The research method used is the panel regression method.

The results show that financial innovation affects the financial performance of banks. Cost efficiency has a negative effect on the financial performance of banks. Financial ratio, which is proxied by the capital adequacy ratio (CAR) and loan to deposit ratio, has a positive effect on return on asset and net interest margin. Financial ratio, which is proxied by nonperforming loan and equity to total assets, has a negative effect on return on asset and return on equity. Good corporate governance (GCG), which is proxied by the proportion of managerial ownership (PMO), does not affect the financial performance of banks, whereas GCG, which is proxied by the proportion of independent board of directors, has a negative and significant effect on the financial performance of banks in Indonesia.

These results are a warning to bankers and the government to be cautious when formulating a strategy for the financial performance of banking.

Cost efficiency and financial innovation are important for the financial performance of banking. However, the possible impact of cost efficiency and financial innovation in Indonesia does not have a significant impact. The study uses static panel estimation techniques to analyze the data.

This paper aims to explore the feasibility of implementing the natural inventory model (NIM) developed by Jones (1996, 2003) in biodiverse wildlife corridor plantations, from a non-government organisations’ (NGO) perspective.

Undertaking the first cycle of an action research approach, the project involves collaboration with Greening Australia Tasmania (GAT). GAT is endeavouring to establish native wildlife corridors throughout the Tasmanian midlands, using science-based biodiverse plantations. The majority of the areas identified by GAT as essential for the establishment of these wildlife corridors are on privately owned land, primarily used for agricultural purposes. This paper explores whether stewardship of the land “sacrificed” by landowners may be demonstrated via the quantification and communication of improvements in biodiversity using the NIM.

Results suggest that the existing NIM is impractical for use by an NGO with limited resources. However, with some adaptations incorporating science-based measurements, the NIM can be used to account for biodiverse wildlife corridor plantations.

The findings have implications for not-for-profit, corporate and government sectors in terms of how accounting may facilitate the quantification and communication of conservation and restoration efforts.

Biodiversity loss is now considered to be a greater threat to the planet than climate change. Efforts to account for biodiversity are consistent with the UN 2030 Sustainable Development Agenda and the Australian Government’s “Biodiversity Conservation Strategy” (2010).

While prior studies have successfully implemented the NIM using secondary data, this is the first known to test the feasibility of the model using primary data in collaboration with an NGO.