Journal of Financial Economic Policy: Volume 12 Issue 3

Federal aggregate personal income tax evasion/unreported income and its real interest rate yield effects on longer-term treasury debt issues

Richard Cebula

The purpose of this study is to empirically investigate the impact of aggregate federal personal income tax evasion on the real interest rate yield on 10-year Treasury notes…

Reputational risk management in conditions of credibility gap in the banking system

Karyna Trostianska, Ilona Semencha

This paper aims to provide appropriate and effective methods for diagnosing and managing the reputational risk of a bank.

Pattern of public debt and debt overhang among BRICS nations: an empirical analysis

Justin Joy, Prasant Kumar Panda

This paper aims to analyze the pattern of public debt in Brazil, Russian Federation, India, China and South Africa (BRICS) in a comparative perspective. Besides, an attempt is…

The effect of changing fiscal year-ends on audit fees and audit quality

Angel Arturo Pacheco Paredes, Clark Wheatley

This study aims to extend recent research analyzing the effect of auditor busyness on audit quality. Specifically, this study explores the effect on audit quality of a change of…

Dynamics of income diversification and bank performance in India

Harishankar Vidyarthi

The purpose of this paper is to examine the dynamics between income diversification and performance (cost, profit, revenue, technical, pure technical and scale efficiency) for 38…

Non-performing loans in European systemic and non-systemic banks

Peterson K. Ozili

The distinction between systemic banks (GSIBs) and non-systemic banks (non-GSIBs) is driven by policy reasons. This study aims to examine the behaviour of non-performing loans in…

Subsidiary ownership decisions by bank holding companies: Similar or different than other institutional investors?

Wenling Lu, Wan-Jiun Paul Chiou

This study aims to examine the intertemporal changes in the institutional ownership of publicly traded bank holding companies (BHCs) in the USA. The role of owned-subsidiary…