Autor: Olszak, Małgorzata Anna - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: The Impact of IFRS 9 on the Link Between Lending and the Capital Ratio in Publicly Traded Banks in Poland
Autorzy:: Bojar, Paweł
Olszak, Małgorzata Anna
Powiązania:: https://bibliotekanauki.pl/articles/2162651.pdf
Data publikacji:: 2022-07-31
Wydawca:: Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:: loans growth rate
capital ratio
expected credit loss
IRFS 9
Opis:: This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland. To resolve this problem, we apply semi-annual data of individual banks in 2012–2018. Using several estimation techniques, we find that in the period of implementation of the expected credit loss approach, the links between loans growth and the capital ratio were enhanced. In particular, lending growth is more sensitive to levels of the capital ratio. These results are important with respect to the goal of bank financial stability and have implications for the conduct of macroprudential policy.
Źródło:: Journal of Banking and Financial Economics; 2022, 1(17); 60-73
2353-6845
Pojawia się w:: Journal of Banking and Financial Economics
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Do institutional and political factors matter for the efficiency of banking sectors?
Autorzy:: Olszak, Małgorzata Anna
Chodnicka, Patrycja
Powiązania:: https://bibliotekanauki.pl/articles/2054545.pdf
Data publikacji:: 2014-05-19
Wydawca:: Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:: banking sector
efficiency
business cycle
risk
Opis:: This paper investigates the relevance of banking- sector- specific and macroeconomic determinants of profitability of 21 banking sectors over the years 1995-2009. In the analysis we apply the Arellano and Bond GMM-estimator to aggregated data collected in a harmonized way by the OECD, to find out whether banking-sector-specific and macroeconomic determinants which significantly affect the efficiency of individual banks, are also of great importance to the profitability (proxied by ROA and ROE ratios) of banking sectors. Our results suggest that banking-sector-specific determinants affect the efficiency of banks in the anticipated way. Macroeconomic variables have a statistically-significant impact on both ROA and ROE. The sensitivity of efficiency to both groups of determinants depends on institutional and political criteria.
Źródło:: Journal of Banking and Financial Economics; 2014, 1(1); 40-58
2353-6845
Pojawia się w:: Journal of Banking and Financial Economics
Dostawca treści:: Biblioteka Nauki

Artykuł

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