Risk indicators and related aspects in insurance companies in Palestine
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Received June 2, 2021;Accepted July 14, 2021;Published August 4, 2021
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Author(s)Link to ORCID Index: https://orcid.org/0000-0003-0233-6758Link to ORCID Index: https://orcid.org/0000-0001-6356-9956
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DOIhttp://dx.doi.org/10.21511/ins.12(1).2021.04
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Article InfoVolume 12 2021, Issue #1, pp. 43-50
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Cited by2 articlesJournal title: Competitiveness Review: An International Business JournalArticle title: Challenges and obstacles to issuing Islamic Sukuk in Palestine: an analytical study of Islamic banks operating in PalestineDOI: 10.1108/CR-11-2022-0172Volume: 34 / Issue: 1 / First page: 163 / Year: 2024Contributors: Bahaa Subhi Awwad, Bahaa Subhi Razia, Alaa Subhi RaziaJournal title: Problems and Perspectives in ManagementArticle title: Strategy formulation activities with emphasis on strategic management tools and techniques in Slovak companiesDOI: 10.21511/ppm.21(3).2023.05Volume: 21 / Issue: 3 / First page: 54 / Year: 2023Contributors: Petra Lesnikova, Jarmila Schmidtova, Izabela Cichocka
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The purpose of this paper is to identify the impact of risk indicators of insurance companies listed on the Palestine Stock Exchange on earnings per share over the period 2010–2017. The sample consists of seven insurance companies listed on the Palestine Stock Exchange. The data was analyzed using the OLS regression technique. This helps to determine the relationship between the independent variable (earnings per share) and the dependent variables (liquidity risk, capital risk, rate of risky assets). The results show that the liquidity risk has a positive impact on earnings per share, while capital risk and rate of risky assets have a negative impact. This means that insurance companies listed on the Palestine Stock Exchange can achieve an acceptable balance between the liquidity risk index and the earnings per share in a way that does not prevent them from fulfilling their obligations. The findings of this study are demonstrated using figures and diagrams. The study recommends that insurance companies need to pay extra attention to risks and identify effective policies to deal with risks and reduce their impact, especially capital risk and the rate of risky assets. This is because these factors negatively affect earnings per share. The results of this study will be useful to relevant stakeholders in the sector.
Acknowledgment
We would like to thank the Palestine Technical University for their continuous and valuable support.
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JEL Classification (Paper profile tab)G22, R11
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References39
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Tables4
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Figures0
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- Table 1. Palestinian insurance companies listed on the Palestine Stock Exchange in 2010–2017
- Table 2. Variable concepts and measurements
- Table 3. Descriptive statistics
- Table 4. Regression results
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Data curation
Bahaa Razia, Bahaa Sobhi Awwad
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Conceptualization
Bahaa Razia
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Supervision
Bahaa Razia
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Writing – original draft
Bahaa Razia
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Writing – review & editing
Bahaa Razia
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Formal Analysis
Bahaa Sobhi Awwad
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Software
Bahaa Sobhi Awwad
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Validation
Bahaa Sobhi Awwad
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Visualization
Bahaa Sobhi Awwad
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Data curation
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Integrated reporting and financial performance of South African listed banks
Banks and Bank Systems Volume 14, 2019 Issue #2 pp. 128-139 Views: 2716 Downloads: 533 TO CITE АНОТАЦІЯThe recent development of integrated reporting intends to address the limitations associated with corporate reporting practices. This paper aims to examine whether a statistically significant relationship exists between integrated reporting quality and financial performance. Secondary data was used, namely the integrated reports and annual financial statements of South African banks listed on the Johannesburg Stock Exchange (JSE) for 2010–2014. For the period 2005–2009, only the financial statements were used, since integrated reporting was not yet mandatory. The research design was longitudinal and it combined qualitative and quantitative methods. Descriptive statistics and Feasible Generalized Least Square (FGLS) were used to explore the relationships between financial performance and integrated reporting quality. The results indicate that there is a positive relationship between integrated reporting quality (IRQ) and earnings per share (EPS). However, there is no significant relationship between IRQ and Tobin’s q (Q-Ratio), IRQ and return on equity (ROE), IRQ and return on assets (ROA) as well as IRQ and economic value added (EVA). Moreover, there are no significant differences on the financial performance of the listed banks before and after the introduction of integrated reporting.
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The determinants of liquidity risk of commercial banks in Vietnam
Tu T. T. Tran , Yen T. Nguyen , Thuy T.H. Nguyen , Long Tran doi: http://dx.doi.org/10.21511/bbs.14(1).2019.09Banks and Bank Systems Volume 14, 2019 Issue #1 pp. 94-110 Views: 1927 Downloads: 1183 TO CITE АНОТАЦІЯThis research identifies factors that explain the liquidity of commercial banks in the Vietnam banking system from 2010 to 2015. Using the OLS regression method for analysis, it was found that:
- the interbank market helps commercial banks improve their liquidity;
- the larger the loan size, the higher the liquidity risk;
- good credit risk management has a positive impact on liquidity risk management; and
- long-term interest rate is negatively related to the liquidity of commercial banks.
The research also makes recommendations on liquidity risk management policies to banks and policy-makers from the Government and the State Bank of Vietnam.
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The mitigation of liquidity risk in Islamic banking operations
Nabil Bello , Aznan Hasan , Buerhan Saiti doi: http://dx.doi.org/10.21511/bbs.12(3-1).2017.01Banks and Bank Systems Volume 12, 2017 Issue #3 pp. 154-165 Views: 1813 Downloads: 548 TO CITE АНОТАЦІЯThe purpose of this paper is to discuss the issues and challenges of liquidity risk management in Islamic banks. At the same time, the authors are going to identify the sources of liquidity risk in Islamic banks and the common instruments used to mitigate liquidity mismatches in both sides of their balance sheets. The study is a qualitative study that uses secondary sources of data to describe and analyze risk mitigation in the Islamic banking context. Data were collected from libraries by referring to books, journals from both online and offline sources. The research objectives were addressed by critically analysing various issues from both the Islamic principles and contemporary applications. The authors found that Islamic liquidity management is an important building block for stable and efficient banking. Even though there are several attempts, for example, i) organized tawarruq (commodity murabahah), ii) salam sukuk and iii) short-term ijarah sukuk, to find solutions to the incessant problems of liquidity faced by majority of Islamic banks, there are still several underlying problems such as i) in terms of deficiency in infrastructure especially in countries where Islamic finance is still at an early stage, ii) lack of hedging instruments and iii) Shariah restrictions on some instruments. Regulatory bodies should come up with more innovative practices of Islamic liquidity management to solve unresolved theoretical issues and also meeting market requirements for liquidity.