On financial system, Bank is the most important financial intermediaries in economy. It has played a central role to the entire financial system. The bank’s capital also has played an important role on the bank risk management and governance. This study issued the function of the financial capital adequacy ratio on Bank supervision system. The article establish the multiple regression model ana...

Financial development is the important driving force of economic and social development. Based on the overall situation of the financial development of the six provinces in central China, we measured the level of financial development in Hubei province, through choosing two financial efficiency indicators – loan-to-deposit ratio and the banking concentration, and three financial scale indicator...

The main purpose of this research is the study on effect of Financial and Operating Leverage and Venture Capital on Tobin's Q ratio amongst companies listed in Tehran Stock Exchange. In this research, the Holdings and Investment companies are used as statistical samples and 73 enterprises that are listed in Tehran Stock Exchange within 2001 to 2016 have been studied. The results driven by this ...

Solvency margin standards for Insurers were introduced to Japan for application from the end of fiscal 1996, referring to the Risk-based capital system already used in the United States, etc. However, during the financial crisis period, 1997-2000, 7 life insurance companies became bankrupt in spite of the their sufficient level of solvency margin ratios, the critisism has been growing that the ...

Grammatical Evolution (GE) is a novel data-driven, model-induction tool, inspired by the biological gene-to-protein mapping process. This study provides an introduction to GE, and demonstrates the methodology by applying it to construct a series of models for the prediction of bankruptcy, employing information drawn from financial statements. Unlike prior studies in this domain, the raw financi...

The Basel Committee on Banking Supervision (BCBS), in response to the recent financial crisis, has developed new stability rules aimed at preventing financial crises in the future. This paper uses the new Liquidity Ratio (LCR) and attempts to determine the impact of this ratio on the stability of the banking system. The objective of the LCR is to promote the short-term resilience of the liquidi...

The purpose of this research is to predict stock returns and the purpose of the least squares regression and neural network approach is used. The potential financial ratios based on the historical cost and financial ratios based on Adjusted Cost predict stock returns are investigated. Independent variables and the dependent variable in this study and financial ratios and stock returns is for th...

Fraud is a common phenomenon in business, and according to Section 24 of the Iranian Auditing Standards, it is the fraudulent act of one or more managers, employees, or third parties to derive unfair advantage and any intentional or unlawful conduct. Financial statements are a means of transmitting confidential management information about the<br ...