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Article
Publication date: 21 September 2021

Faisal Abbas and Adnan Bashir

The purpose of this study is to investigate the impact of leverage, regulatory capital and tier-I capital ratios on the ex ante and ex post risk of Japanese banks.

Abstract

Purpose

The purpose of this study is to investigate the impact of leverage, regulatory capital and tier-I capital ratios on the ex ante and ex post risk of Japanese banks.

Design/methodology/approach

To test the hypotheses, the authors have implemented a panel of 507 commercial and cooperative banks of Japan over the period extending from 2001 to 2020, using a two-step system Generalized Method of Moments (GMM) framework.

Findings

The overall sample banks' results show that the impact of leverage, regulatory capital and tier-I capital ratios on ex ante and ex post risk is positive. The findings reveal that the effects of regulatory and tier-I capital ratios on ex post risk are negative (positive) for commercial (cooperative) banks, high-liquid, low-liquid and high-growth banks in Japan. In addition, the regulatory capital ratio is more beneficial for risk due to its power to absorb losses. The lagged coefficient indicates that banks require more time to adjust their ex post and ex ante risk during crisis period than during normal economic conditions.

Practical implications

The heterogeneity in results has practical implications for regulators, policymakers and bank managers in formulating the capital requirement guidelines with respect to ex ante and ex post risk across different categories and characteristics of banks.

Originality/value

To the best of the authors' knowledge, this is the first study investigating the impact of leverage, regulatory capital and tier-I capital ratios on the ex ante and ex-post risk of Japanese commercial and cooperative banks over the period from 2001 to 2020. The insights into the impact of leverage, regulatory capital and tier-I capital ratios on the ex ante and ex post risk of well-capitalized, under-capitalized, high and low-liquid banks are new in the context of Japan.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

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Article
Publication date: 15 July 2021

Shobod Deba Nath and Gabriel Eweje

The purpose of this study is to examine how multi-tier suppliers respond to the institutional pressures for the implementation of sustainable supply management (SSM…

Abstract

Purpose

The purpose of this study is to examine how multi-tier suppliers respond to the institutional pressures for the implementation of sustainable supply management (SSM) practices in supply chains, and what institutional logics allow them to do so.

Design/methodology/approach

This study employs a qualitative research design, drawing on data from semi-structured interviews with 46 owners and managers of multi-tier suppliers and 18 key informants of diverse stakeholders. Following an abductive approach, institutional theory conceptually guides the analytical iteration processes between theory and interview data.

Findings

The findings demonstrate two kinds of thematic responses to institutional pressures – coupling (good side) and decoupling (dark side) of the supply chain – used by the factory management of multi-tier suppliers. This paper also identifies multiple institutional logics – market-led logic, values-led logic and holistic sustainability logic – that are perceived to conflict (trade-offs) and complement (synergies) the SSM implementation.

Research limitations/implications

By investigating the perspectives of the factory management of upstream apparel suppliers, this study enhances the understanding of the connection between (de)coupling responses and institutional logics inside the multi-tier supplier firms. Further research would be required to include more downstream tiers including the ultimate users.

Practical implications

The findings may be of particular attention to brand-owning apparel retailers, industry leaders and policymakers who are seeking to understand multi-tier suppliers' challenges, conflicts and (de)coupling responses, and become aware of how they can be dealt with.

Originality/value

This study contributes to and expands the embryonic research stream of sustainable multi-tier supply chain management by connecting it to the wider application of institutional theory.

Details

International Journal of Operations & Production Management, vol. 41 no. 6
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 27 August 2021

Caroline Emberson, Silvia Maria Pinheiro and Alexander Trautrims

The purpose of this paper is to examine how first-tier suppliers in multi-tier supply chains adapt their vertical and horizontal relationships to reduce the risk of…

Abstract

Purpose

The purpose of this paper is to examine how first-tier suppliers in multi-tier supply chains adapt their vertical and horizontal relationships to reduce the risk of slavery-like practices.

Design/methodology/approach

Using Archer’s morphogenetic theory as an analytical lens, this paper presents case analyses adduced from primary and secondary data related to the development of relational anti-slavery supply capabilities in Brazilian–UK beef and timber supply chains.

Findings

Four distinct types of adaptation were found among first-tier suppliers: horizontal systemisation, vertical systemisation, horizontal transformation and vertical differentiation.

Research limitations/implications

This study draws attention to the socially situated nature of corporate action, moving beyond the rationalistic discourse that underpins existing research studies of multi-tier, socially sustainable, supply chain management. Cross-sector comparison highlights sub-country and intra-sectoral differences in both institutional setting and the approaches and outcomes of individual corporate actors’ initiatives. Sustainable supply chain management theorists would do well to seek out those institutional entrepreneurs who actively reshape the institutional conditions within which they find themselves situated.

Practical implications

Practitioners may benefit from adopting a structured approach to the analysis of the necessary or contingent complementarities between their, primarily economic, objectives and the social sustainability goals of other, potential, organizational partners.

Social implications

A range of interventions that may serve to reduce the risk of slavery-like practices in global commodity chains are presented.

Originality/value

This paper presents a novel analysis of qualitative empirical data and extends understanding of the agential role played by first-tier suppliers in global, multi-tier, commodity, supply chains.

Details

Supply Chain Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-8546

Keywords

Abstract

Details

Strategic Management in Emerging Markets
Type: Book
ISBN: 978-1-78754-166-5

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Book part
Publication date: 11 January 2016

William D. Brink and Linda A. Quick

To provide potential accounting doctoral students with relevant information on various doctoral program characteristics.

Abstract

Purpose

To provide potential accounting doctoral students with relevant information on various doctoral program characteristics.

Methodology/approach

Current doctoral students in accounting, representing 60 different programs in the United States, completed a survey concerning various doctoral program characteristics at their respective doctoral institutions. We examine the survey responses along with program rankings and job placement data.

Findings

Doctoral programs in accounting differ on many dimensions such as the structure of the courses and deliverables required, the student cohort profile, student research support, and teaching expectations. In addition, top tier programs differ on a variety of these characteristics from lower tiered programs.

Research limitations/implications

A single student at each doctoral program completed the survey. Doctoral students’ experiences may differ between each other and programs may change. However, we asked students to respond to the survey questions as a “typical student” and as a whole, doctoral programs appear to have remained similar over the past half of century.

Originality/value

The intended audience for this chapter is potential accounting doctoral students. Providing them with an awareness of the different program characteristics should prove to be useful in finding a program with the appropriate fit.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78560-767-7

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Book part
Publication date: 28 April 2021

Stephen P. Kilgus and David A. Klingbeil

Tier 2 intervention is defined by the application of brief, efficient, and accessible supports for students who are at risk for social-emotional and behavioral concerns…

Abstract

Tier 2 intervention is defined by the application of brief, efficient, and accessible supports for students who are at risk for social-emotional and behavioral concerns. Historically, Tier 2 interventions have been delivered in accordance with a standard protocol, with each student receiving the same general strategy in an undifferentiated manner. Yet, research has suggested the potential value of an adaptive Tier 2 approach, wherein brief assessments are conducted to determine which intervention (or adapted version of one particular intervention) is best suited to a student's individual needs. Within this chapter, we provide an overview of procedures related to adaptive Tier 2 intervention and discuss different approaches one might take to this practice. We conclude with a discussion of directions for future research in this area if adaptive Tier 2 intervention is to be widely adopted, implemented, and sustained within schools.

Details

The Next Big Thing in Learning and Behavioral Disabilities
Type: Book
ISBN: 978-1-80071-749-7

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Book part
Publication date: 1 October 2014

Guoxiang Song

To raise the quality of regulatory capital, Basel III capital rules recognize unrealized gains and losses on all available-for-sale (AFS) securities in Common Equity Tier

Abstract

To raise the quality of regulatory capital, Basel III capital rules recognize unrealized gains and losses on all available-for-sale (AFS) securities in Common Equity Tier 1 Capital (CET1). However, by examining the correlations between U.S. GDP growth rate, interest rates and regulatory capital ratios computed using Basel III regulatory capital definition for six U.S. global systemically important banks (G-SIBs) since 2007, this chapter finds that Basel III regulatory capital will enhance the pro-cyclicality of Basel III leverage ratio and Tier 1 capital ratio and their sensitivity to long-term interest rates. Therefore, Basel III capital standards may have significant implications for bank supervision and bank capital risk management in the near future. As banks will hold more high-quality liquid assets (HQLAs) as required by Basel III Liquidity Coverage Ratio (LCR), the weight of unrealized gains and losses arising from fair value accounting will increase in Basel III Tier 1 capital base, the consequent increase of pro-cyclicality in a bank’s regulatory capital ratios may distort the true picture of bank capital adequacy. If an expected loss approach (EL) is used as the provisioning model, such capital risk may be increased further. Moreover, as U.S. monetary policy has started tapering quantitative easing, long-term interest rates will increase inevitably. This may increase the negative impact of unrealized gains and losses on AFS securities on bank capital. As a result, it may be difficult for banks to maintain appropriate capital ratios to meet regulatory requirements and support business activities.

Details

Risk Management Post Financial Crisis: A Period of Monetary Easing
Type: Book
ISBN: 978-1-78441-027-8

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Book part
Publication date: 4 June 2005

John Markert

The desire to be part of the new global economy is prompting many countries to challenge long-standing patriarchal assumptions and addresses the issue of sexual harassment…

Abstract

The desire to be part of the new global economy is prompting many countries to challenge long-standing patriarchal assumptions and addresses the issue of sexual harassment in the workplace. The state of sexual harassment policy in any country allows them to be classified into tiers, depending on the degree to which the country is confronting the issue of sexual harassment. Tier I countries are simply not dealing with sexual harassment. The primary distinction between Tier II, III and IV countries is the degree to which they are addressing the issue. The non-inhabited Tier X classification would represent an idealized, gender-egalitarian workplace.

Details

Gender Realities: Local and Global
Type: Book
ISBN: 978-0-76231-214-6

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Book part
Publication date: 4 January 2012

James M. Kauffman, Andrew Bruce and John Wills Lloyd

We review the concept of response to intervention (RtI) as it is being applied to emotional and behavioral disorders (EDB) in the early part of the 21st century, examining…

Abstract

We review the concept of response to intervention (RtI) as it is being applied to emotional and behavioral disorders (EDB) in the early part of the 21st century, examining how it differs from and incorporates features of other approaches to addressing those problems, including pre-referral interventions, applied behavior analysis, functional behavioral assessment, curriculum-based measurement, positive behavioral interventions and supports, and special education. After discussing alternative concepts about how RtI might be applied to students with EBD, we note that our search of the literature revealed very few studies examining the application of RtI with students having EBD. We found both substantive and methodological problems in the studies we reviewed. For example, researchers did not describe adequately how students were selected for tiers, what dependent measures were chosen and why, what independent variables were manipulated, what criteria led to moving a child to a different tier, and how RtI addressed (or failed to address) the need for special education services. We conclude that, although some of the components of RtI have solid evidentiary bases, little evidence supports common claims of the benefits of RtI, especially as applied to students with EBD.

Details

Behavioral Disorders: Practice Concerns and Students with EBD
Type: Book
ISBN: 978-1-78052-507-5

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Article
Publication date: 1 December 2020

Camillo Lento and Wing Him Yeung

This study aims to explore the audit quality supplied by the Big 4, large indigenous Chinese (LIC) and five largest second-tier international network (Tier 2) audit firms…

Abstract

Purpose

This study aims to explore the audit quality supplied by the Big 4, large indigenous Chinese (LIC) and five largest second-tier international network (Tier 2) audit firms in China during the second phase of their audit market development.

Design/methodology/approach

Ordinary least squares regression is used on an archival sample of firm-year observations. Endogeneity and self-selection bias are addressed by creating a propensity score matched sample and using two-stage regression with the inverse Mills’ ratio.

Findings

Strong evidence is found for higher levels of actual audit quality for the Big 4 relative to both LIC and Tier 2 audit firms. Weak evidence is found regarding the audit quality superiority of Tier 2 relative to LIC audit firms. Furthermore, the actual audit quality differential between the Big 4 relative to the LIC and Tier 2 firms widens after adopting International Financial Reporting Standards, which is contrary to the intention of Chinese regulators.

Originality/value

To the best of the authors’ knowledge, this is the first known empirical study to trisect Big N and non-Big N audit firm proxies into the Big 4, LIC and Tier 2. Currently, only qualitative studies have fully appreciated the unique regulatory roles of these three firm structures in developing China’s audit market, which reflect tensions between reliance on foreign expertise and self-determination. In addition, this study adds to the ongoing global dialogue on Tier 2 as an alternative to the Big 4 and the benefits of international accounting network membership.

Details

Managerial Auditing Journal, vol. 36 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

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