{"results":[{"id":"arxiv_2601.20285","title":"Bank Runs With and Without Bank Failure","authors":[{"name":"Sergio Correia"},{"name":"Stephan Luck"},{"name":"Emil Verner"}],"abstract":"We study the causes and consequences of bank runs using a novel dataset of bank runs in the United States from 1863 to 1934. Applying large language models to historical newspapers, we identify 3,421 runs on individual banks. The resulting series aligns closely with narrative chronologies of U.S. banking crises and provides rich new micro-level information on runs. Runs are considerably more likely in weak banks but also occur in strong banks, especially in response to negative news about the real economy or the broader banking system. However, runs typically result in failure only for banks with poor fundamentals. Strong banks survive runs through various mechanisms, including interbank cooperation and suspension of convertibility. At the local level, runs on banks with poor fundamentals translate into substantially larger declines in deposits, lending, and manufacturing activity than runs on strong banks. Our findings imply that poor fundamentals are central to explaining both when runs occur and when they have severe economic effects, tempering the view that small shocks can generate discontinuous jumps to bad equilibria through self-fulfilling run dynamics.","source":"arXiv","year":2026,"language":"en","subjects":["econ.GN"],"url":"https://arxiv.org/abs/2601.20285","pdf_url":"https://arxiv.org/pdf/2601.20285","is_open_access":true,"published_at":"2026-01-28T05:59:57Z","score":70},{"id":"doaj_10.59091/2460-9196.2145","title":"Green Banking Disclosure and Financial Trade-Offs: Evidence from Indonesia’s Banking Sector","authors":[{"name":"Nafis Dwi Kartiko"},{"name":"Amrie Firmansyah"}],"abstract":"This study explores the relationship between green banking disclosure, firm performance, and firm value, with firm size and age as moderating variables. The study analyzed 578 observations from 43 banking companies in Indonesia. The findings reveal that green banking disclosure significantly negatively impacts firm performance and value, suggesting that green banking efforts may not always yield positive shortterm financial outcomes. However, firm size and age were found to moderate these relationships. Based on these findings, the study highlights the importance of carefully designed green banking strategies and a deeper understanding of their financial impacts by banking management. It also emphasizes the need for sustained commitment to learning and adapting to integrate sustainability into banking operations.","source":"DOAJ","year":2026,"language":"","subjects":["Finance"],"doi":"10.59091/2460-9196.2145","url":"https://bulletin.bmeb-bi.org/bmeb/vol29/iss1/6","is_open_access":true,"published_at":"","score":70},{"id":"doaj_10.55643/fcaptp.1.66.2026.5050","title":"NONLINEAR BANK RISK APPETITE UNDER ECONOMIC POLICY UNCERTAINTY: THE ROLE OF REGULATORY QUALITY AND DEPOSIT INSURANCE","authors":[{"name":"Халіл Улла Мохаммад"},{"name":"Мухаммад Кашір"},{"name":"Нур-Уль-Хая Аднан"}],"abstract":"\nEconomic policy uncertainty has been increasing globally, with consequences for financial sector stability. This paper investigates its influence on the risk-taking behavior of banks. The study examines the functional form of responses of banks to economic policy uncertainty and explores how regulatory quality and safety nets change bank behavior in periods of high uncertainty.\nWe utilize data from 1999 to 2023 of 796 banks in 21 countries, employing a quadratic two-step system GMM estimation technique to evaluate the impact of economic policy uncertainty on banks' risk-taking. Using the U-test, we confirm the nonlinear relationship and identify its threshold point. Finally, we show the consistency of the estimates by controlling for multiple major crisis periods during the sample period.\nWe find that economic policy uncertainty generally increases risk-taking among banks. However, beyond a certain point, further increases in economic policy uncertainty could lead to diminishing returns and heightened risk aversion, resulting in decreased risk-taking behavior. Stronger regulatory quality mitigates this effect; however, the reduction in risk-taking is less pronounced when economic policy uncertainty increases. Safetynets moderate the relationship by impacting bank risk-taking sensitivity. Additionally, we find cross-country heterogeneity in the size of economic policy uncertainty and risk-taking. Lastly, we find that the nonlinear effects are robust after controlling for major events like the global financial crisis, the eurozone crisis, COVID-19, and the Ukraine war.\nWe provide evidence of nonlinearity in the nexus of economic policy uncertainty, regulatory frameworks, safety nets, and bank risk-taking behavior. The findings underscore the significance of robust regulatory quality and safety nets in moderating banks' risk-taking behavior during economic policy uncertainty.\n","source":"DOAJ","year":2026,"language":"","subjects":["Economics as a science","Business"],"doi":"10.55643/fcaptp.1.66.2026.5050","url":"https://fkd.net.ua/index.php/fkd/article/view/5050","is_open_access":true,"published_at":"","score":70},{"id":"arxiv_2507.12620","title":"Funding advantage and market discipline in the Canadian banking sector","authors":[{"name":"Mehdi Beyhaghi"},{"name":"Chris D'Souza"},{"name":"Gordon S. Roberts"}],"abstract":"We employ a comprehensive data set and a variety of methods to provide evidence on the magnitude of large banks' funding advantage in Canada in addition to the extent to which market discipline exists across different securities issued by the Canadian banks. The banking sector in Canada provides a unique setting in which to examine market discipline along with the prospects of proposed reforms because Canada has no history of government bailouts, and an implicit government guarantee has been in effect consistently since the 1920s. We find that large banks have a funding advantage over small banks after controlling for bank-specific and market risk factors. Large banks on average pay 80 basis points and 70 basis points less, respectively, on their deposits and subordinated debt. Working with hand-collected market data on debt issues by large banks, we also find that market discipline exists for subordinated debt and not for senior debt.","source":"arXiv","year":2025,"language":"en","subjects":["econ.GN"],"doi":"10.1016/j.jbankfin.2013.08.006","url":"https://arxiv.org/abs/2507.12620","pdf_url":"https://arxiv.org/pdf/2507.12620","is_open_access":true,"published_at":"2025-07-16T20:33:42Z","score":69},{"id":"arxiv_2511.00061","title":"Adoption of AI-Driven Fraud Detection System in the Nigerian Banking Sector: An Analysis of Cost, Compliance, and Competency","authors":[{"name":"Stephen Alaba John"},{"name":"Joye Ahmed Shonubi"},{"name":"Patience Farida Azuikpe"},{"name":"Victor Oluwatosin Ologun"}],"abstract":"The inception of AI-based fraud detection systems has presented the banking sector across the globe the opportunity to enhance fraud prevention mechanisms. However, the extent of adoption in Nigeria has been slow, fragmented, and inconsistent due to high cost of implementation and lack of technical expertise. This study seeks to investigate extent of adoption and determinants of AI-driven fraud detection systems in Nigerian banks. This study adopted a cross-sectional survey research design. Data were extracted from primary sources through structured questionnaire based on 5-point Likert scale. The population of the study consist of 24 licensed banks in Nigeria. A purposive sampling technique was used to select 5 biggest banks based on market capitalization and customer base. The Ordered Logistic Regression (OLR) model was used to estimate the data. The results showed that top management support, IT infrastructure, regulatory compliance, staff competency and perceived effectiveness accelerate the uptake of AI-driven fraud detection systems adoption. However, high implementation cost discourages it. Therefore, the study recommended that banks should invest in modern and scalable IT systems that support the integration of AI tools; adopt open-source or cloud-based AI platforms that are cost-effective; embrace continuous professional development in AI, and fraud analytics for IT, fraud investigation, and risk management staff.","source":"arXiv","year":2025,"language":"en","subjects":["cs.CY"],"url":"https://arxiv.org/abs/2511.00061","pdf_url":"https://arxiv.org/pdf/2511.00061","is_open_access":true,"published_at":"2025-10-28T21:30:20Z","score":69},{"id":"arxiv_2512.23124","title":"SecureBank: A Financially-Aware Zero Trust Architecture for High-Assurance Banking Systems","authors":[{"name":"Paulo Fernandes Biao"}],"abstract":"Financial institutions increasingly rely on distributed architectures, open banking APIs, cloud native infrastructures, and high frequency digital transactions. These transformations expand the attack surface and expose limitations in traditional perimeter based security models. While Zero Trust architectures provide essential security principles, most existing frameworks do not explicitly incorporate transactional semantics, financial risk modeling, adaptive identity trust, or automation weighted by economic impact.   This paper introduces SecureBank, a financially aware and context adaptive Zero Trust architecture designed specifically for high assurance banking systems. The proposed framework integrates Financial Zero Trust, Adaptive Identity Scoring, Contextual Micro Segmentation, and Impact Driven Security Automation. A Monte Carlo simulation evaluates SecureBank against a representative rule based baseline architecture using metrics such as the Transactional Integrity Index (TII), Identity Trust Adaptation Level (ITAL), and Security Automation Efficiency (SAE).   The results demonstrate that SecureBank significantly improves automated attack handling and accelerates identity trust adaptation while preserving conservative and regulator aligned levels of transactional integrity. Beyond experimental validation, SecureBank is intended to serve as a reference architecture and evaluation baseline for financially aware Zero Trust systems in regulated financial environments.","source":"arXiv","year":2025,"language":"en","subjects":["cs.CR"],"url":"https://arxiv.org/abs/2512.23124","pdf_url":"https://arxiv.org/pdf/2512.23124","is_open_access":true,"published_at":"2025-12-29T00:53:18Z","score":69},{"id":"arxiv_2506.04384","title":"The Determinants of Net Interest Margin in the Turkish Banking Sector: Does Bank Ownership Matter?","authors":[{"name":"Fatih Kansoy"}],"abstract":"This research presented an empirical investigation of the determinants of the net interest margin in Turkish Banking sector with a particular emphasis on the bank ownership structure. This study employed a unique bank-level dataset covering Turkey`s commercial banking sector for the 2001-2012. Our main results are as follows. Operation diversity, credit risk and operating costs are important determinants of margin in Turkey. More efficient banks exhibit lower margin and also price stability contributes to lower margin. The effect of principal determinants such as credit risk, bank size, market concentration and inflation vary across foreign-owned, state-controlled and private banks. At the same time, the impacts of implicit interest payment, operation diversity and operating cost are homogeneous across all banks","source":"arXiv","year":2025,"language":"en","subjects":["econ.GN"],"url":"https://arxiv.org/abs/2506.04384","pdf_url":"https://arxiv.org/pdf/2506.04384","is_open_access":true,"published_at":"2025-06-04T18:56:19Z","score":69},{"id":"doaj_10.1186/s43093-025-00491-0","title":"Does ownership concentration have an impact on financial performance of firms?","authors":[{"name":"Prodip Chandra Bishwas"},{"name":"Mohammed Sawkat Hossain"}],"abstract":"Abstract Ownership concentration is widely recognized as a crucial corporate governance technique. It enables owners with significant shareholdings to exert a notable impact on how an organization operates and manages. This study investigates the effects of ownership concentration on corporate financial performance of publicly traded non-financial corporations for an emerging market perspective. The current investigation utilized system GMM to analyze the correlation between ownership concentration and firm performance. The study used a sample size of 741 observations obtained from 84 publicly listed companies having nine years data set between January 2013 and December 2021. The overall test results document that there was a statistically significant negative relationship between ownership concentration and firm performance. In the same view, the alternative measures of concentration, such as the percentage of shares held by the top two, three, and five entities, negatively impact firm performance. The study's results have substantial implications for regulatory bodies in the market, because they assist in protecting the welfare of investors and encouraging the expansion of investors' investment portfolios.","source":"DOAJ","year":2025,"language":"","subjects":["Business","Finance"],"doi":"10.1186/s43093-025-00491-0","url":"https://doi.org/10.1186/s43093-025-00491-0","is_open_access":true,"published_at":"","score":69},{"id":"doaj_10.31942/iq.v12i1.13003","title":"The Role of Islamic Finance in Confronting Natural Disasters through Collective Financing: A Case Study","authors":[{"name":"Mohammed Er-Riyad Er-Riyad"},{"name":"Maroua El-Jihaoui"},{"name":"Ibrahim Bamohammed"}],"abstract":"Crowdfunding platforms are considered valuable tools within Islamic finance due to their potential compliance with Islamic Sharia principles and their absence of any suspicion related to usury (Riba). These platforms are new financing mechanisms based on raising funds from potential contributors to finance specific projects. This research aims to shed light on crowdfunding as a form of financing that can be classified within Islamic finance. The research also explores crowdfunding's role in financing disaster relief efforts and aiding disaster-stricken regions by providing financial solutions managed via digital platforms launched specifically for this purpose. As an example of crowdfunding to mitigate the aftermath of natural disasters, the research examines the \"Tasharuky\" platform. The platform primarily funds operations that mitigate the effects of certain natural disasters in accordance with Islamic Sharia rulings in regions across the Middle East, Indonesia and Africa.","source":"DOAJ","year":2025,"language":"","subjects":["Islam","Economics as a science","Banking"],"doi":"10.31942/iq.v12i1.13003","url":"https://publikasiilmiah.unwahas.ac.id/IQTISAD/article/view/13003","is_open_access":true,"published_at":"","score":69},{"id":"arxiv_2407.09487","title":"IT Enabling Factors in a new Industry Design: Open Banking and Digital Economy","authors":[{"name":"Carlos Alberto Durigan Junior"},{"name":"Kumiko Oshio Kissimoto"},{"name":"Fernando Jose Barbin Laurindo"}],"abstract":"The fourth industrial revolution promotes the integration of Information Technology (IT) and strategic resources. New IT demands and uses have been leading to changes in business processes and corporate governance. Lately, the financial industry has adopted a new integrated banking model known as Open Banking (OB) and the advent of cryptocurrencies has led to the Digital Economy (DE) materialization. Considering these facts, this paper expects to point out through literature review some IT enabling factors that allow the conception of a new industry design (or governance) specifically in the financial industry illustrated by the cases of the Open Banking and Digital Economy. This paper is structured mostly on literature review, accompanied by results, discussions, and finally, conclusions are presented. It was found five potential enabling factors. Keywords: Digital Economy, Information Technology (IT), Open Banking.","source":"arXiv","year":2024,"language":"en","subjects":["cs.CY","econ.GN"],"url":"https://arxiv.org/abs/2407.09487","pdf_url":"https://arxiv.org/pdf/2407.09487","is_open_access":true,"published_at":"2024-05-17T10:07:41Z","score":68},{"id":"doaj_10.26425/2658-3445-2023-6-4-64-71","title":"Formation of China’s Capital Market","authors":[{"name":"A. Yu. Mikhaylov"}],"abstract":"The article presents an in-depth analysis of the formation and development of the capital market (stocks and bonds segment) in China. The factors determining the valuation of shares that are in circulation are highlighted. While the first factor identifies an assessment based on the company’s financial statements, the second factor considers current market conditions and investor sentiment. Examining historical data, it is interesting to note that from 2000 to 2006, the total market capitalization of stocks remained stable and amounted to a substantial 4 trillion yuan. However, in 2007 There was a significant shift when the market capitalization grew significantly and reached as much as 30 trillion yuan. This sudden growth can be explained by various reasons, such as increased investor confidence, favorable economic conditions and the introduction of progressive financial regulation. In addition, it is important to note that in the same year, the Shanghai Composite index (a key indicator of the Chinese stock market) reached an unprecedented value of 6,123.04 points. This indicator demonstrated the stability and potential of the Chinese capital market, and attracted both domestic and international investors. Thus, the analysis presented in the article reveals the intricacies of the Chinese capital market and the mechanisms of its assessment. This analysis establishes the importance of both book value and market value in determining the valuation of outstanding shares. In addition, historical trends have highlighted the resilience and vulnerability of the market to external shocks, as evidenced by significant fluctuations in market capitalization. In general, this study helps to understand the Chinese capital market and its evolution over time.","source":"DOAJ","year":2024,"language":"","subjects":["Electronics","Management information systems"],"doi":"10.26425/2658-3445-2023-6-4-64-71","url":"https://e-management.guu.ru/jour/article/view/410","is_open_access":true,"published_at":"","score":68},{"id":"doaj_10.31538/iijse.v8i1.6010","title":"The Effect of Capital Intensity, Audit Quality, Thin Capitalization, and Gender Diversity on Tax Aggressiveness","authors":[{"name":"Yoga Adi Pratama"},{"name":"Muhammad Abdul Aris"}],"abstract":"\nThis study aims to analyze the effects of capital intensity, audit quality, thin capitalization, and gender diversity on tax aggressiveness in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. This research adopts a quantitative approach with an associative method, and the sample is selected using purposive sampling based on criteria such as SOEs listed on IDX, financial reports expressed in Indonesian Rupiah, and excluding the banking sector. The dependent variable is tax aggressiveness, measured using the Effective Tax Rate (ETR), while the independent variables are capital intensity, audit quality, thin capitalization, and gender diversity. Data analysis is performed using multiple linear regression and classical assumption tests to ensure the validity of the regression model. The findings indicate that capital intensity, audit quality, thin capitalization, and gender diversity significantly affect tax aggressiveness. This research has limitations, such as the restriction to SOEs and a three-year observation period. Future research is suggested to expand the scope by using the IDX-IC classification and extending the study period, as well as considering additional variables such as firm size and ownership structure.\n","source":"DOAJ","year":2024,"language":"","subjects":["Islam","Economics as a science"],"doi":"10.31538/iijse.v8i1.6010","url":"https://e-journal.uac.ac.id/index.php/iijse/article/view/6010","is_open_access":true,"published_at":"","score":68},{"id":"doaj_10.22077/jgdms.2024.7118.1091","title":"Presenting the Sustainable Development Model of the Saderat Bank of Iran Based on Professional Ethics","authors":[{"name":"Freydoun Sabziani"},{"name":"AbdulKhalegh Gholami Chenarestan Olia"},{"name":"Mohammad Tamimi"}],"abstract":"This research has been done with the aim of providing a sustainable development model for the Saderat Bank of Iran based on professional ethics. The current research is of the type of mixed exploratory research projects; based on this, first, using the qualitative approach, the dimensions, components, and indicators of the factors involved in the model of sustainable development based on professional ethics in the field of human resources management have been identified, and the initial research model has been designed. Next, based on the information obtained from the previous step, the model was validated (quantitative approach). The participants in the qualitative section included experts, managers, and senior experts in the development of sustainability and professional ethics in the Iran Export Bank network. The analysis of the data obtained from each in-depth interview continued using cluster and stratified random sampling and continued until the level of theoretical saturation and data sufficiency. In this way, a sample of 17 experts was invited for an interview. The population studied in the quantitative research, that is, to measure and confirm the fit of the model, their managers and deputies, and their senior experts who have years of experience, knowledge, and skills in various matters in the field of banking services, from which a sample of 400 was selected, Data collection has been done in two qualitative and quantitative parts, respectively, using semi-structured interviews and questionnaires. Data analysis has been done in the qualitative part with thematic analysis methods and MAXQUDA software, and in the quantitative part with interpretive structural modeling methods, partial least squares, and Smart PLS software. Factors including economic factors, social factors, environmental factors, strategic factors, professional ethics factors, sustainability disclosure, green human resource management, supply chain management, sustainable value creation, and psychological factors as the main themes of the sustainability development model with a professional ethics approach in the bank Exports were identified. The findings of the quantitative section, while confirming the research hypotheses, showed that the proposed model has good validity.","source":"DOAJ","year":2024,"language":"","subjects":["Business","Economic growth, development, planning"],"doi":"10.22077/jgdms.2024.7118.1091","url":"https://gmd.birjand.ac.ir/article_2854_37ade5f4ff05e699fb8fa285a933327c.pdf","pdf_url":"https://gmd.birjand.ac.ir/article_2854_37ade5f4ff05e699fb8fa285a933327c.pdf","is_open_access":true,"published_at":"","score":68},{"id":"arxiv_2302.07586","title":"Vulnerability Analysis of Digital Banks' Mobile Applications","authors":[{"name":"Polra Victor Falade"},{"name":"Grace Bunmi Ogundele"}],"abstract":"There is a rapid increase in the number of mobile banking applications' users due to an increase in smart mobile devices. Mobile banking is a financial transaction and service offered through mobile devices. Almost all financial institutions now provide mobile banking services to their customers. However, the security of mobile banking applications is of huge concern because of the amount of personal data and information they collect. If an attacker gets hold of personal information, they can access bank payment or card accounts. This research aims to analyze the vulnerability of the UK digital banks' applications to identify vulnerabilities in the apps and proffer countermeasures that can help improve the security of the bank applications. Androbugs, a vulnerability scanner, was used to analyze the vulnerability of six digital banks' android applications. Starling, Monese, Atom bank, Transferwise, Monzo, and Revolut were scanned. All the scanned digital banks' applications have vulnerabilities; however, some have more vulnerabilities than others. For example, Revolut's mobile application has the highest number of identified vulnerabilities. Therefore, there is need for more security in the digital banks' applications as well as other mobile banking applications.","source":"arXiv","year":2023,"language":"en","subjects":["cs.CR"],"url":"https://arxiv.org/abs/2302.07586","pdf_url":"https://arxiv.org/pdf/2302.07586","is_open_access":true,"published_at":"2023-02-15T10:58:37Z","score":67},{"id":"doaj_10.1016/j.ijis.2022.12.005","title":"An exploratory examination of the barriers to innovation and change as perceived by senior management","authors":[{"name":"Dana Alshwayat"},{"name":"Hamzah Elrehail"},{"name":"Esam Shehadeh"},{"name":"Nidal Alsalhi"},{"name":"Mohamed Dawood Shamout"},{"name":"Shafique Ur Rehman"}],"abstract":"The banking industry has undergone significant shifts as innovations have enabled new banking services and created new customer requirements. While banks strive to incorporate innovation and change systems, they also face various obstacles. The primary aim of this qualitative exploratory case study is to determine the key perceived barriers to change and innovation in a Jordanian commercial case bank from the perspective of senior management. Nuanced interpretations were investigated, resulting in new insights that have not been previously obtained from research in this field. The analysis used a qualitative systematic approach to grounded theory articulation that inductively generated new concepts while adhering to highly rigorous standards. The methodology was based on interviews with eight senior managers. The emergent findings revealed that high bureaucracy, lack of communication, lack of employee involvement, middle managers' resistance, and risk aversion were major barriers to innovation and change. Overall, this study contributes to developing a thorough understanding of top managers' perceptions of barriers to innovation and change and offers managers and practitioners guidance on improving organizational conditions to support innovation and change in the banking industry. Finally, this study provides avenues for future research in this area.","source":"DOAJ","year":2023,"language":"","subjects":["Business"],"doi":"10.1016/j.ijis.2022.12.005","url":"http://www.sciencedirect.com/science/article/pii/S2096248722000613","is_open_access":true,"published_at":"","score":67},{"id":"doaj_https://doi.org/10.52326/jss.utm.2023.06(1).03","title":"THE IMPACT OF ADVANCED MANAGEMENT ACCOUNTING METHODS ON THE QUALITY OF FINANCIAL REPORTING: THE CASE OF THE JORDANIAN BANKING SYSTEM","authors":[{"name":"FILALI, Tarek"}],"abstract":"This study aims to investigate the degree of application of advanced management accounting methods within Jordanian banks. The researcher tries also to assess the effect of the degree of application of advanced management accounting methods on the quality of financial reports issued by Jordanian banks. In order to achieve this objective data was collected through the distribution of 45 questionnaires to the financial managers and chief accountants of ten commercial banks operating in Jordan. Only 40 questionnaires have been subjected to the process of statistical analysis in order to construct the model of the study, In addition to the use of descriptive statistical techniques of analysis of variance. The results showed that the level of use of the targeted management accounting methods represented in activity based costing, target costing, total quality management respectively within the subjected banks was acceptable. The study also found that there was a significant relationship between the degree of application of our targeted management accounting methods and the quality of financial reports issued by Jordanian banks. Therefore, the paper recommended that management of the subjected banks should improve their usage of advanced management accounting methods which is presently fair but not sufficient and involve accountants and financial managers in the decision making process.","source":"DOAJ","year":2023,"language":"","subjects":["Social Sciences"],"doi":"https://doi.org/10.52326/jss.utm.2023.06(1).03","url":"https://press.utm.md/index.php/jss/article/view/2023-6-1-03/03-pdf","is_open_access":true,"published_at":"","score":67},{"id":"doaj_10.51461/issn.2309-3072/77.2192","title":"Tatsuno architectural style in Manchuria","authors":[{"name":"Дмитрий Целуйко "},{"name":"Татьяна Смольянинова "}],"abstract":"\nThe main goal of the article is to study the transformation of the style of banking and consular institutions in Manchuria in comparison with its Japanese counterparts. The first part of the work provides an introduction and indicates the relevance of the topic. The author of the architectural style of tatsuno is the architect Kingo Tatsuno. The article carries out an analysis of his creative path and identifies his main buildings, which later formed into a separate style. The continuity of tatsuno to the German Renaissance is shown, the main elements of the style are revealed. Most of the Japanese buildings were concentrated in the southeast of the region, in the cities of Dalian, Yingkou, Shenyang, Tieling and Changchun. Five banks and four tatsuno-style consulates have been identified. The work shows a detailed architectural analysis with the identification of classical and non-traditional elements within the style. The conclusion section summarizes the data obtained and shows the Russian influence on some Japanese buildings.\n","source":"DOAJ","year":2023,"language":"","subjects":["Architecture"],"doi":"10.51461/issn.2309-3072/77.2192","url":"https://projectbaikal.com/index.php/pb/article/view/2192","is_open_access":true,"published_at":"","score":67},{"id":"doaj_10.3390/risks11020031","title":"Designing Stress Tests for UK Fast-Growing Firms and Fintech","authors":[{"name":"Stavros Pantos"}],"abstract":"This paper captures advances in prudential regulation and supervision for challenger banks and fintech in the UK. It presents a critical analysis of the prudential supervisory approaches towards fintech. The focus is placed on fast-growing firms (FGFs), building on the review performed by the Prudential Regulation Authority (PRA) of the Bank of England (BoE) in 2019. Specifically, it comprises a critical examination of the underlying regulatory framework in relation to the robustness of stress testing practices, as part of the review of FGF risk management practices and the weakness identified in the Internal Capital Adequacy Assessment Process (ICAAP). The economic analysis of law comprises the underlying methodology, using economic theory to analyse regulation and its effectiveness regarding fintech regulation and supervision. Recommendations for enhancements towards supervisory practices about the prudential governance and management of FGFs and fintech are included, with advances to the underlying regulatory framework in the UK. Overall, this critical legal research examines the supervisory practices of FGFs and fintech in the UK, under the lens of prudential regulation and risk management approaches, focusing on the design, development and implementation of the stress testing tool and scenario practices.","source":"DOAJ","year":2023,"language":"","subjects":["Insurance"],"doi":"10.3390/risks11020031","url":"https://www.mdpi.com/2227-9091/11/2/31","is_open_access":true,"published_at":"","score":67},{"id":"arxiv_2205.03259","title":"Decentralized Digital Currency System using Merkle Hash Trees","authors":[{"name":"Shreekanth M Prabhu"},{"name":"Natarajan Subramanyam"},{"name":"Ms. Shreya P Krishnan"},{"name":"Ms. Brindavana Sachidananda"}],"abstract":"In India, post the demonetization exercise in 2016, digital payments have become extremely popular. Among them, the volume of transactions using Paytm wallets and UPI (Unified Payment Interface) have grown manifold. The lockdowns due to COVID-19 Pandemic have furthered this trend. Side by side, crypto-currencies such as bitcoin are also gaining traction. Many countries are considering issuing a Digital Currency via their Central Banks. In this paper, we propose a novel Decentralized Digital Currency System (DDCS) that makes use of Merkle Hash-Trees as Authenticated Data Structures. DDCS uses a Ledger-less, distributed, peer-to-peer architecture. We name the proposed currency $δ$-Money. $δ$-Money is intended as a replacement for physical currency and has in-built security features that rival crypto-currencies. Transactions using $δ$-Money happen in a disintermediated manner but with post-facto reconciliation. In place of Central Bank-issued Digital Currency (CBDC), we envisage a scenario where multiple Payment Banks issue digital currencies that have stable valuations without being subject to either volatility or perennial devaluation.","source":"arXiv","year":2022,"language":"en","subjects":["cs.CY","cs.CR"],"doi":"10.1007/s42786-025-00059-0","url":"https://arxiv.org/abs/2205.03259","pdf_url":"https://arxiv.org/pdf/2205.03259","is_open_access":true,"published_at":"2022-05-06T14:31:18Z","score":66},{"id":"doaj_+The+Funding+Liquidity+Risk+and+Bank+Risk%3A+A+Review+on+the+Islamic+and+Conventional+Banks+in+Pakistan","title":" The Funding Liquidity Risk and Bank Risk: A Review on the Islamic and Conventional Banks in Pakistan","authors":[{"name":"SAIRA GHULAM HASSAN"}],"abstract":"\nThe Prime objective of the current study is to discuss the link between the funding liquidity risk and bank risk for Islamic and conventional of Pakistan. The international financial system has been implemented in the banking system of Pakistan. Irrespective of some unique aspects of the market, significant influence has been received from the internal banking system. Two systems are being used in the banking sector of Pakistan, which includes Islamic banking and traditional banking system. The traditional system of banking involves interest on money. The depositor receives a specific amount over his/her deposits. However, the Islamic banking system is based on Shariah rules and policies. A major gap on liquidity research is that there is inconsistency in the relationship between funding liquidity risk and bank risk. This has resulted in different researchers giving conflicting views on the significance of various factors that influence liquidity risk or affected by the liquidty risk. The author has used the Scopus database to find the literature on the relationship between the funding liquidity risk and bank risk. The study is among the pioneer studies on the issues related to funding liquidity risk and liquidity risk, and will be helpful for the policy makers, bankers and practitioners.\n","source":"DOAJ","year":2021,"language":"","subjects":["Islam"],"url":"https://www.hamdardislamicus.com.pk/index.php/hi/article/view/38","is_open_access":true,"published_at":"","score":65}],"total":154626,"page":1,"page_size":20,"sources":["arXiv","DOAJ","CrossRef"],"query":"Banking"}