Banks' off-balance sheet manipulations
Author
Abstract
Suggested Citation
DOI: 10.1016/j.qref.2022.07.011
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Segura, Anatoli & Zeng, Jing, 2020. "Off-balance sheet funding, voluntary support and investment efficiency," Journal of Financial Economics, Elsevier, vol. 137(1), pages 90-107.
- Pietronero, L. & Tosatti, E. & Tosatti, V. & Vespignani, A., 2001. "Explaining the uneven distribution of numbers in nature: the laws of Benford and Zipf," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 293(1), pages 297-304.
- Andreas Diekmann, 2007. "Not the First Digit! Using Benford's Law to Detect Fraudulent Scientif ic Data," Journal of Applied Statistics, Taylor & Francis Journals, vol. 34(3), pages 321-329.
- Hassan, M. Kabir, 1993. "The off-balance sheet banking risk of large U.S. commercial banks," The Quarterly Review of Economics and Finance, Elsevier, vol. 33(1), pages 51-69.
- De Ceuster, Marc J. K. & Dhaene, Geert & Schatteman, Tom, 1998. "On the hypothesis of psychological barriers in stock markets and Benford's Law," Journal of Empirical Finance, Elsevier, vol. 5(3), pages 263-279, September.
- James, Christopher, 1988. "The use of loan sales and standby letters of credit by commercial banks," Journal of Monetary Economics, Elsevier, vol. 22(3), pages 395-422.
- Papanikolaou, Nikolaos I. & Wolff, Christian C.P., 2014.
"The role of on- and off-balance-sheet leverage of banks in the late 2000s crisis,"
Journal of Financial Stability, Elsevier, vol. 14(C), pages 3-22.
- Christian C.P. Wolff, & Nikolaos I. Papanikolaou, 2013. "The role of on- and off-balance-sheet leverage of banks in the late 2000s crisis," LSF Research Working Paper Series 13-13, Luxembourg School of Finance, University of Luxembourg.
- Tam Cho, Wendy K. & Gaines, Brian J., 2007. "Breaking the (Benford) Law: Statistical Fraud Detection in Campaign Finance," The American Statistician, American Statistical Association, vol. 61, pages 218-223, August.
- Jagtiani, Julapa & Nathan, Alli & Sick, Gordon, 1995. "Scale economies and cost complementarities in commercial banks: On-and off-balance-sheet activities," Journal of Banking & Finance, Elsevier, vol. 19(7), pages 1175-1189, October.
- David Giles, 2007.
"Benford's law and naturally occurring prices in certain ebaY auctions,"
Applied Economics Letters, Taylor & Francis Journals, vol. 14(3), pages 157-161.
- David E. Giles, 2005. "Benford’s Law and Naturally Occurring Prices in Certain ebaY Auctions," Econometrics Working Papers 0505, Department of Economics, University of Victoria.
- repec:eme:sef000:sef-05-2017-0109 is not listed on IDEAS
- Gregory Mckee & Albert Kagan, 2018. "Managerial implications of off-balance sheet items in community banks," Studies in Economics and Finance, Emerald Group Publishing Limited, vol. 35(1), pages 178-195, March.
- Jagtiani, Julapa & Saunders, Anthony & Udell, Gregory, 1995. "The effect of bank capital requirements on bank off-balance sheet financial innovations," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 647-658, June.
- George Judge & Laura Schechter, 2009. "Detecting Problems in Survey Data Using Benford’s Law," Journal of Human Resources, University of Wisconsin Press, vol. 44(1).
- Boot, Arnoud W. A. & Thakor, Anjan V., 1991. "Off-balance sheet liabilities, deposit insurance and capital regulation," Journal of Banking & Finance, Elsevier, vol. 15(4-5), pages 825-846, September.
- Jagtiani, Julapa & Khanthavit, Anya, 1996. "Scale and scope economies at large banks: Including off-balance sheet products and regulatory effects (1984-1991)," Journal of Banking & Finance, Elsevier, vol. 20(7), pages 1271-1287, August.
- Christine A. Pavel & David Phillis, 1987. "Why commercial banks sell loans: an empirical analysis," Proceedings 152, Federal Reserve Bank of Chicago.
- Stiroh, Kevin J., 2000. "How did bank holding companies prosper in the 1990s?," Journal of Banking & Finance, Elsevier, vol. 24(11), pages 1703-1745, November.
- Hassan, M. Kabir & Karels, Gordon V. & Peterson, Manfred O., 1994. "Deposit insurance, market discipline and off-balance sheet banking risk of large U.S. commercial banks," Journal of Banking & Finance, Elsevier, vol. 18(3), pages 575-593, May.
- Breuer, Peter, 2002. "Measuring off-balance-sheet leverage," Journal of Banking & Finance, Elsevier, vol. 26(2-3), pages 223-242, March.
- Herbert L. Baer & Christine A. Pavel, 1988. "Does regulation drive innovation?," Economic Perspectives, Federal Reserve Bank of Chicago, vol. 12(Mar), pages 3-15.
- Christine A. Pavel & David Phillis, 1987. "Why commercial banks sell loans: an empirical analysis," Economic Perspectives, Federal Reserve Bank of Chicago, vol. 11(May), pages 3-14.
- M Lesperance & W J Reed & M A Stephens & C Tsao & B Wilton, 2016. "Assessing Conformance with Benford’s Law: Goodness-Of-Fit Tests and Simultaneous Confidence Intervals," PLOS ONE, Public Library of Science, vol. 11(3), pages 1-20, March.
- Angbazo, Lazarus, 1997. "Commercial bank net interest margins, default risk, interest-rate risk, and off-balance sheet banking," Journal of Banking & Finance, Elsevier, vol. 21(1), pages 55-87, January.
- Clark, Jeffrey A & Siems, Thomas F, 2002. "X-Efficiency in Banking: Looking beyond the Balance Sheet," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 34(4), pages 987-1013, November.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Parnes, Dror & Gormus, Alper, 2024. "Prescreening bank failures with K-means clustering: Pros and cons," International Review of Financial Analysis, Elsevier, vol. 93(C).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- An, Ping & Yu, Mengxuan, 2018. "Neglected part of shadow banking in China," International Review of Economics & Finance, Elsevier, vol. 57(C), pages 211-236.
- Hou, Xiaohui & Wang, Qing & Li, Cheng, 2015. "Role of off-balance sheet operations on bank scale economies: Evidence from China's banking sector," Emerging Markets Review, Elsevier, vol. 22(C), pages 140-153.
- Duran, Miguel A. & Lozano-Vivas, Ana, 2013. "Off-balance-sheet activity under adverse selection: The European experience," Journal of Economic Behavior & Organization, Elsevier, vol. 85(C), pages 176-190.
- Tortosa-Ausina, Emili, 2003. "Nontraditional activities and bank efficiency revisited: a distributional analysis for Spanish financial institutions," Journal of Economics and Business, Elsevier, vol. 55(4), pages 371-395.
- Zhang, Jingfang & Malikov, Emir, 2022.
"Off-balance sheet activities and scope economies in U.S. banking,"
Journal of Banking & Finance, Elsevier, vol. 141(C).
- Jingfang Zhang & Emir Malikov, 2023. "Off-Balance Sheet Activities and Scope Economies in U.S. Banking," Papers 2302.14603, arXiv.org.
- Haq, Mamiza & Tripe, David & Seth, Rama, 2022. "Do traditional off-balance sheet exposures increase bank risk?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 80(C).
- D.M. Nachane & Saibal Ghosh, 2007.
"An Empirical Analysis of the Off-Balance Sheet Activities of Indian Banks,"
Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 6(1), pages 39-59, January.
- Nachane, D M & Ghosh, Saibal, 2007. "An empirical analysis of the off-balance sheet activities of Indian banks," MPRA Paper 17304, University Library of Munich, Germany.
- Robert Inklaar & J. Christina Wang, 2013.
"Real Output of Bank Services: What Counts is What Banks Do, Not What They Own,"
Economica, London School of Economics and Political Science, vol. 80(317), pages 96-117, January.
- Robert Inklaar & J. Christina Wang, 2011. "Real output of bank services: what counts is what banks do, not what they own," Working Papers 11-1, Federal Reserve Bank of Boston.
- Wang, J. Christina & Inklaar, Robert Christiaan, 2011. "Real Output of Bank Services: What Counts Is What Banks Do, Not What They Own," GGDC Research Memorandum GD-119, Groningen Growth and Development Centre, University of Groningen.
- Matthew A. Cole & David J. Maddison & Liyun Zhang, 2020. "Testing the emission reduction claims of CDM projects using the Benford’s Law," Climatic Change, Springer, vol. 160(3), pages 407-426, June.
- Russell D. Kashian & Ran Tao, 2014. "Off-balance sheet activities and community bank performance," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 41(6), pages 789-807, November.
- Mir, T.A., 2014. "The Benford law behavior of the religious activity data," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 408(C), pages 1-9.
- Bernhard Rauch & Max G�ttsche & Stephan Langenegger, 2014. "Detecting Problems in Military Expenditure Data Using Digital Analysis," Defence and Peace Economics, Taylor & Francis Journals, vol. 25(2), pages 97-111, April.
- Prasad Krishnamurthy, 2014. "Rules, Standards, and Complexity in Capital Regulation," The Journal of Legal Studies, University of Chicago Press, vol. 43(S2), pages 273-296.
- Vadim S. Balashov & Yuxing Yan & Xiaodi Zhu, 2020. "Who Manipulates Data During Pandemics? Evidence from Newcomb-Benford Law," Papers 2007.14841, arXiv.org, revised Jan 2021.
- Allen N. Berger & Anil K. Kashyap & Joseph M. Scalise, 1995.
"The Transformation of the U.S. Banking Industry: What a Long, Strange Trips It's Been,"
Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 26(2), pages 55-218.
- Allen N. Berger & Anil K. Kashyap & Joseph Scalise, 1995. "The Transformation of the U.S. Banking Industry: What a Long, Strange Trip It's Been," Center for Financial Institutions Working Papers 96-06, Wharton School Center for Financial Institutions, University of Pennsylvania.
- Jones, David, 2000. "Emerging problems with the Basel Capital Accord: Regulatory capital arbitrage and related issues," Journal of Banking & Finance, Elsevier, vol. 24(1-2), pages 35-58, January.
- Saoussen Ben Gamra & Dominique Plihon, 2011. "Revenue diversification in emerging market banks: implications for financial performance," Papers 1107.0170, arXiv.org.
- Carbo Valverde, Santiago & Fernandez, Francisco Rodriguez, 2005.
"New evidence of scope economies among lending, deposit-taking, loan commitments and mutual fund activities,"
Journal of Economics and Business, Elsevier, vol. 57(3), pages 187-207.
- Santiago Carbó Valverde & Francisco Rodríguez Fernández, 2005. "New evidence of scope economies among lending,deposit-taking, loan commitments and mutual fund activities," ThE Papers 05/01, Department of Economic Theory and Economic History of the University of Granada..
- Pamela P. Peterson & Larry D. Wall, 1996. "Banks' responses to binding regulatory capital requirements," Economic Review, Federal Reserve Bank of Atlanta, vol. 80(Mar), pages 1-17.
- Lozano-Vivas, Ana & Pasiouras, Fotios, 2010. "The impact of non-traditional activities on the estimation of bank efficiency: International evidence," Journal of Banking & Finance, Elsevier, vol. 34(7), pages 1436-1449, July.
More about this item
Keywords
Commercial banks; Off-balance sheet items; Benford’s law; Analyses of digits;All these keywords.
JEL classification:
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:quaeco:v:86:y:2022:i:c:p:314-331. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620167 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.