Bank Accounting & Finance articles

Recent articles from Bank Accounting & Finance

Credit union financial performance: the impact of asset size: bigness clearly gives a credit union advantages.
April 1, 2009... As competitors in consumer financial markets, credit unions are often grouped as a monolith one-size-fits-all player. Yes, credit unions are member owned and are often smaller than their commercial bank competitors. Historically, they had field-of-membership limits that restricted...

Case study: improving branch profitability and service with data envelopment analysis: data envelopment analysis makes it possible to balance branch expenses with service quality.
April 1, 2009... How do you manage and improve the profitability and service quality of a network of hundreds or thousands of bank branches disbursed over several states and countries? This article describes a very powerful technique that helps improve service performance, data envelopment analysis (DEA). DEA...

The Sarbanes-Oxley Act and the U.S. banking industry: the increasing divergence of return on assets and return on equity between registered and nonregistered banks began significantly in 2002.
April 1, 2009... Can the effect on the U.S. banking industry of the Sarbanes-Oxley Act of 2002 (SOX) be measured? Many U.S. banks fall under the mandates of the Securities and Exchange Commission (SEC). Some do not. By comparing the operating results of these two classes of banks during the period that SOX...

Litigation related to subprime mortgages: a review of accounting concepts; subsequent events do not necessarily provide evidence regarding fair-value measurements and assumptions as of the balance-sheet date.(Lender Liability)
April 1, 2009... Of the top 10 subprime originators in 2006, all are facing borrower class actions, four are facing securities lawsuits, five are facing contract claims, and seven are facing employee class actions, bankruptcy-related filings or other litigation. These include the biggest names in the...

Using customer analytics to improve customer retention: how much should a bank invest in a customer who is unlikely to leave?(Credit Cards)
April 1, 2009... The conventional wisdom throughout retail-industry circles is that it costs significantly more to acquire new customers than to retain old ones. In fact, among financial-services companies, there is reliable evidence that it costs five times more to acquire a new customer than to retain an...