Journal of Financial Regulation and Compliance: Volume 31 Issue 5

COVID-19 and financial institution stability: stress testing the Eastern Caribbean currency union

Dalano DaSouza, Kareem Martin, Peter Abraham Jr, Godson Davis

This paper aims to simulate the potential impact of increasing non-performing loans (NPLs) on capital adequacy, interest income and firm value of banks and credit unions in the…

Bank risk exposures and bank stability in Africa: the role of regulations in a non-linear model

Daniel Ofori-Sasu, Benjamin Mekpor, Eunice Adu-Darko, Emmanuel Sarpong-Kumankoma

This paper aims to examine the interaction effect of regulations (monetary and macro-prudential) in explaining the possible non-linear effect of bank risk exposures (credit risk…

Bank risk and returns: did prompt corrective action make a difference?

Saibal Ghosh

The purpose of this paper is to assess the effects of prompt corrective action on bank risk and returns in an empirical framework.

Disclosing sales compensation and its impacts on misleading sales behaviors: some observations from Taiwan’s life insurance salespeople

Yu-Hsien Lu, Yue-Min Kang, Lu-Ming Tseng

The purpose of this paper is to explore how sales compensation disclosure, salespeople’s perception of corporate social responsibility (CSR) toward customers (i.e…

Insights into UK investment firms’ efforts to comply with MiFID II RTS 6 that governs the conduct of algorithmic trading

Alexander Conrad Culley

The purpose of this paper is to examine the effectiveness of UK investment firms’ implementation of the requirements in Commission Delegated Regulation 2017/589 (more commonly…

Solvency II post-Brexit: equivalence discussion in light of the UK solvency II review and the financial services and markets bill

Antonia Müller, Svend Reuse

Following the United Kingdom's (UK) withdrawal from the European Union (EU), there is uncertainty in the financial services industry on equivalence of regulatory regimes. This…

Capital buffers, business models and the probability of bank distress: a dynamic panel investigation

Zied Saadaoui, Salma Mokdadi

This paper aims to improve the debate linking the business models of banks to their riskiness by checking if diversification exerts different impacts on the probability of bank…

The impact of tighter banking regulation on bank loan loss provisioning: empirical evidence from a quasi-natural experiment

Hiep Ngoc Luu, Phuong-Tra Vu, Dung Thuy Thi Nguyen, Thinh Gia Hoang

The paper aims to examine the impact of tighter banking regulation on banks’ loan loss provisioning in an emerging market context.

Regulatory non-compliances in microfinance operations: a survey of Indian microfinance institutions

Sunil Sangwan, Narayan Chandra Nayak, Vikas Sangwan

Regulation is critical for sustainable microfinance sector growth. Under this premise, the study aims to examine the different regulatory noncompliance (RNC) practices prevalent…

Bank crisis resolution in India

Soumik Bhusan, Ajit Dayanandan, Naresh Gopal

The academic literature has examined why bank runs happen based on the work of 2022 Nobel Prize-winning economists Diamond and Dybvig. They have found the source of…

Evaluating the perceived usefulness and fairness of forensic accounting and investigation standards

Abinash Mandal, Amilan S.

This study aims to investigate the perceived willingness to adopt and use Forensic Accounting and Investigation Standards (FAIS) in Forensic Accounting and Investigation (FAI…

Societal trust and bank opacity

George Kladakis, Sotirios K. Bellos, Alexandros Skouralis

This paper aims to examine the relationship between societal trust and bank asset opacity using an international sample of banks.

Methods of regulatory impact assessment: critical analysis and alternative method

Driss El Kadiri Boutchich

This study aims to carry out a critical analysis of the methods used to deal with the regulatory impact assessment while proposing an alternative method to overcome some of the…