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Accounting and capital market measures of risk: Evidence from Asian banks during 1998–2003
Journal article   Peer reviewed

Accounting and capital market measures of risk: Evidence from Asian banks during 1998–2003

A. Agusman, G.S. Monroe, D. Gasbarro and J.K. Zumwalt
Journal of Banking & Finance, Vol.32(4), pp.480-488
2008
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Abstract

This study examines the relation between accounting and capital market risk measures for a sample of 46 listed Asianbanks during the period 1998–2003. By applying a panel data analysis that includes a control for country-specific factors, the results show that the standard deviation of the return-on-assets and loan-loss-reserves-to-gross-loans are significantly related to total risk. Also gross-loans-to-total-assets and loan-loss-reserves-to-gross-loans are significantly related to non-systematic risk. These results indicate that in these Asian countries, firm-specific risk is more important than systematic risk and the results are robust even though significant differences exist across Asian countries in banking activities, capital adequacy requirements, and deposit insurance protection.

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Collaboration types
Domestic collaboration
International collaboration
Citation topics
6 Social Sciences
6.10 Economics
6.10.82 Finance-Growth Nexus
Web Of Science research areas
Business, Finance
Economics
ESI research areas
Economics & Business
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