The main purpose of this study is to empirically analyse key internal factors influencing loan risk management Kosovo’s commercial banks. This research adopts parametric statistics and employs a multilinear regression model. data used for the analysis covers 7 banks 12 years from 2008 2019. dependent variable credit measured by dividing total debt assets. independent variables are size bank, ra...

optimal level of regulation and regulatory reform seem to be an undisputed objective . however, in the context of financial regulation there are differences and disagreements over the optimal level of disclosure of information and capital adequacy standards. in this paper, instead of offering a substantive solution , we argue for a competitive process through which the optimal level of disclosu...

This paper proposes a balance sheet metamodel using Model Driven Architecture (MDA) methodology. In order to do that, we use the international financial reporting standard (IFRS) as a good starting point owing to its wider adoption across countries in preparing balance sheet. The balance sheet is summary of financial position of a financial entity such as credit institutions. The reason for app...

Abstract This study examines the explanatory power of capital adequacy, asset quality, management soundness, earnings liquidity and sensitivity to market risk (CAMELS) framework as well a number other variables on financial soundness (measured by regulatory adequacy ratios) banks in Nigeria. The findings, using ordinary least squared (OLS) regression subsequent establishment no panel effects am...

Contingent capital in the form of debt that converts to equity when a bank faces financial distress has been proposed as a mechanism to enhance financial stability and avoid costly government rescues. Specific proposals vary in their choice of conversion trigger and conversion mechanism. We analyze the case of contingent capital with a capital-ratio trigger and partial and on-going conversion. ...