Analysis of Capital and Income Management Based on the Theory of Alternative Banking Business Models
- سال انتشار: 1403
- محل انتشار: چهارمین کنفرانس بین المللی تحقیقات پیشرفته در مدیریت و علوم انسانی
- کد COI اختصاصی: HUCONF04_123
- زبان مقاله: انگلیسی
- تعداد مشاهده: 151
نویسندگان
Department of Accounting, Faculty of Administrative sciences and Economics, Al MahdiMehr Isfahan Institute of Higher Education, Isfahan, Iran
چکیده
This article investigates whether the institutional characteristics distinguishing Islamic banks from their conventional types lead to distinctive capital and income management behavior through loan loss reserves. In our sample countries, the two banking sectors operate under different regulatory frameworks: conventional banks currently use an "incurred" loan loss model until ۲۰۱۸, while Islamic banks must use an "incurred" loan loss model. They adopt "expectation". Our results provide significant evidence of capital and income management practices through loan loss reserves in conventional banks. This finding is more significant for large and unprofitable banks. In contrast, Islamic banks are reluctant to use loan loss reserves, regardless of the bank's size, revenue status, or loan loss model structure. This difference can be attributed to Islamic banking's limited business model, strict supervision, and ethical orientation.کلیدواژه ها
International Financial Reporting Standards (IFRS); Regulatory Capital Management; Revenue Management; Expected Loan Losses, Incurred Loan Losses.اطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.