| 1. |
- Baros, Aleksandra, et al.
(författare)
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Bank liquidity and capital shocks in unconventional times
- 2023
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Ingår i: European Journal of Finance. - : Taylor & Francis Group. - 1351-847X .- 1466-4364. ; 29:14, s. 1678-1703
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Tidskriftsartikel (refereegranskat)abstract
- This paper examines bank liquidity management following capital shocks under capital and liquidity regulation in a period of unconventional monetary policies. Studying European banks between 2010 and 2018, we find that bank liquidity is generally not affected by a negative capital shock. Capital shocks are nevertheless transmitted into liquidity positions through balance sheet adjustments. Addressing bank-level balance sheet policies, we find that the banks de-risk assets by replacing corporate loans with financial securities, especially if the shock takes place during periods of heightened central bank interventions. Moreover, asset-side-dominant risk-reducing behavior goes against regulatory intent and indicates that regulatory arbitrage considerations affect banks’ responses to shocks. Finally, we document heterogeneous responses by banks depending on their size, type, and country. These findings imply that compliance with regulation may lead to partial shortages in corporate lending, with banks prioritizing investment in government securities in event of a capital shock.
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| 2. |
- Basu Bal, Abhinayan, 1980, et al.
(författare)
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Different Perspectives on Supply Chain Finance – In search of a holistic approach
- 2017
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Ingår i: PLAN’s Research and Application Conference, 25-26 October, Gothenburg.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper discusses from a logistics services, financial and legal standpoint the possibility to deliver SCF solutions to the entire supply chain. Particularly the potential new role of LSPs as independent third parties that can assist in verification and risk assessment for trade financiers or add supply chain finance to the service portfolio. Based on a conceptual model defining supply chain finance and financial supply chain management, the research approach includes conceptual development complemented by financial and legal analysis. The findings in the areas of information asymmetry, visibility, working capital and division of roles can foster innovation in the financial technology arena for greater financial inclusion in international trade.
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| 3. |
- Basu Bal, Abhinayan, 1980, et al.
(författare)
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Different Perspectives on Supply Chain Finance – In search of a holistic approach
- 2018
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Ingår i: Gong, S., Cullinane, K., (Eds.) Finance and Risk Management for International Logistics and the Supply Chain, 1st Edition. - Oxford : Elsevier. - 9780128138304 ; , s. 35-54
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Bokkapitel (refereegranskat)abstract
- This chapter discusses from a logistics services, financial and legal standpoint the possibility to deliver Supply Chain Finance (SCF) solutions to the entire supply chain. Particularly the potential new role of Logistics Service Providers (LSPs) as independent third parties that can assist in verification and risk assessment for trade financiers or add SCF to the service portfolio. Based on a conceptual model defining SCF and financial supply chain management, the research approach includes conceptual development complemented by financial and legal analysis. The findings in the areas of information asymmetry, visibility, working capital and division of roles can foster innovation in the financial technology arena for greater financial inclusion in international trade.
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| 4. |
- Basu Bal, Abhinayan, 1980, et al.
(författare)
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THE ROLE OF LOGISTICS SERVICE PROVIDERS IN ADVANCING SUPPLY CHAIN FINANCE
- 2017
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Ingår i: NOFOMA 2017 Conference, 7-9th of June, Lund.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper investigates from a financial, logistics and legal standpoint the possibility to deliver enhanced supply chain finance (SCF) solutions to small and medium-sized enterprises (SMEs) through logistics service providers (LSPs) who act as validators and increase visibility of supply chains.
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| 5. |
- Beccalli, Elena, et al.
(författare)
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Artificial Intelligence and Ethics in Portfolio Management
- 2020
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Ingår i: Agrifoglio R., Lamboglia R., Mancini D., Ricciardi F. (eds) Digital Business Transformation. Lecture Notes in Information Systems and Organisation, vol 38.. - Cham : Springer. - 9783030473556 ; , s. 19-30
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Bokkapitel (refereegranskat)abstract
- This work in progress aims to explore ethical dilemmas connected to the use of Artificial Intelligence (AI) in financial portfolio management, and their managerial implications. In old school quantitative investing, portfolio allocation decisions are typically based on a well-defined investment strategy. Financial portfolio managers devise and apply investment strategies to maximize expected returns for customers’ portfolios. The introduction of AI-enhanced algorithms enables smart machines to automatically revise and update investment strategies, learning from the past. AI itself might produce significant effects on the gains and losses of the portfolio management strategies, raising ethical dilemmas connected with human versus machine responsibility, accountability, and risk. From the managerial point of view, a new dimension of performance measuring, competence evaluation and incentive allocation is required for managing AI software developers in this area. To explore such dilemmas, empirical evidence is drawn here from MDOTM, an innovative and successful young enterprise developing AI-driven investment strategies for financial markets.
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| 6. |
- Black, Melissa H., et al.
(författare)
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Preventing suicide in post-secondary students : a scoping review of suicide prevention programs
- 2023
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Ingår i: European Child and Adolescent Psychiatry. - : Springer Science and Business Media LLC. - 1018-8827 .- 1435-165X. ; 32:5, s. 735-771
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Forskningsöversikt (refereegranskat)abstract
- Suicide among students enrolled in post-secondary education, including university or college, is a major public health concern. Previous research has examined the effectiveness of suicide prevention programs for this population. However, the effective elements of these interventions remain unknown. This study reviewed the literature on suicide prevention programs for post-secondary students, exploring and identifying those elements likely contributing to their effectiveness. A scoping review process was undertaken exploring suicide prevention programs for post-secondary students. Methodological quality of the articles was assessed, and content analysis was used to explore the programs and their effective elements. Twenty seven articles were included in this review, covering a variety of approaches. Gatekeeper training programs were the most common type of suicide prevention program. Programs for post-secondary students may be effective in improving student rates of engagement with mental health services and were associated with greater knowledge, and help-seeking attitudes and behaviors, and gatekeeper-related outcomes. While evidence was found supporting the effectiveness of some interventions such as gatekeeper programs to influence suicide-related knowledge, attitudes and behaviour, further and more rigorous research surrounding suicide prevention programs for post-secondary students is required, with a particular emphasis on student outcomes.
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| 7. |
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| 8. |
- Cäker, Mikael, 1972, et al.
(författare)
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Diverse Banks, One Regulation
- 2014
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Ingår i: Management Accounting and Control – Perspectives on Public Sector Government, workshop, Trondheim, 14-16 oktober.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)
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| 9. |
- Elliot, Viktor, et al.
(författare)
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Anti-Money Laundering Regulation and Supply Chain Trade Finance
- 2020
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Ingår i: International Trade Law & Regulation. - 1357-3136. ; 26:4, s. 246-261
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Tidskriftsartikel (refereegranskat)abstract
- New, and stricter, Anti-Money Laundering (AML) and Counter the Financing of Terrorism (CFT) regulations are under progress. This article discusses potential unintended consequences for supply chain trade finance. We elaborate on how banks in the Nordic region have adapted in light of the recent AML scandals and the new regulatory regime.
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| 10. |
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| 11. |
- Elliot, Viktor, et al.
(författare)
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Artificial Intelligence for Decision Makers
- 2020
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Ingår i: Journal of Emerging Technologies in Accounting. - : American Accounting Association. - 1554-1908 .- 1558-7940. ; 17:1, s. 51-55
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Tidskriftsartikel (refereegranskat)abstract
- We propose an exercise with the purpose of providing a basic understanding of key concepts within AI and extending the understanding of AI beyond mathematics. The exercise allows participants to carry out analysis based on accounting data using visualization tools as well as to develop their own machine learning algorithms that can mimic their decisions. Finally, we also problematize the use of AI in decision-making, with such aspects as biases in data and/or ethical concerns.
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| 12. |
- Elliot, Viktor, et al.
(författare)
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Bankboken: hur banker fungerar, drivs och regleras
- 2019
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Att kanalisera pengar mellan de som har pengar att avvara och de som behöver låna har varit en nyckelfunktion för banker i många hundra år och kommer sannolikt att förbli så under en överskådlig framtid. I Bankboken behandlas hur moderna banker styrs och regleras, vilka rapportkrav de omfattas av och hur riskhanteringen organiseras och utformas. Boken innehåller utförliga beskrivningar av de många bankspecifika begrepp som förekommer inom bankbranschen och sätter dem i sitt sammanhang. Med avstamp i bankens historia åskådliggörs hur banker omformats från små, enkla företag till stora finansiella varuhus som idag utmanas av digitalisering och en allt striktare reglering. Andra områden som diskuteras är bland annat: • hur den tekniska utvecklingen inverkar på banker och vilka effekter den kan tänkas ha på bankernas roll i framtiden • vikten av att särskilja mellan banker och de människor som arbetar där • bankernas roll i samhället och varför de behövs som ett smörjmedel i ekonomin. Bankboken är avsedd för dig som vill skaffa dig en bättre förståelse för varför banker finns, hur de fungerar och hur modern bankverksamhet organiseras, styrs och regleras.
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| 13. |
- Elliot, Viktor, et al.
(författare)
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Basel III, Liquidity Risk and Regulatory Arbitrage
- 2016
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Ingår i: Liquidity Risk, Efficiency and New Bank Business Models. - Cham : Springer International Publishing. - 9783319308180 ; , s. 35-55
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Bokkapitel (refereegranskat)abstract
- This chapter discusses and analyses the incentives for banks to behave opportunistically in order to bypass liquidity constraints and even benefit from regulatory arbitrage. The chapter specifically focuses on the new liquidity constraints introduced by Basel III and provides a number of examples from both on- and off-balance sheet perspectives of how banks are transferring risk to other parts of the economy that might be less well equipped to handle these risks. The chapter concludes by discussing the potential implications of such behaviours for the role banks will play in a liquidity-constrained economy.
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| 14. |
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| 15. |
- Elliot, Viktor, et al.
(författare)
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Business and Biodiversity
- 2024
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Ingår i: Bruncevic, M., Fellman, S. Soderbom, M. and Styhre, A. (Eds) Sustainable World: 100 year Jubileum of School of Business, Economics and Law, University of Gothenburg. - Göteborg : School of Business, Economics and Law, University of Gothenburg. - 9789189838277 ; , s. 85-103
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 16. |
- Elliot, Viktor, et al.
(författare)
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CEOs’ understanding of blockchain technology and its adoption in export-oriented companies in West Sweden: a survey
- 2021
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Ingår i: Journal of Global Operations and Strategic Sourcing. - 2398-5364.
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to study current practices in adopting blockchain technology amongst export companies in West Sweden and to capture their CEOs’ knowledge of and attitudes towards blockchains. Design/methodology/approach – Factors enabling or hindering the adoption of blockchains were identified from a comprehensive literature review and a survey of 72 chief executive officers (CEOs) of exportoriented firms in West Sweden, all with turnovers exceeding e2m, regarding their knowledge of and attitudes towards blockchains. Findings – Blockchain technology is not currently perceived to provide benefits that would outweigh the costs of introducing it into West Sweden’s export firms. Nevertheless, the findings suggest that such technology, though currently too immature to meet today’s industrial requirements, could experience more widespread use if certain key factors (i.e. lower cost, traceability, improved security or trustworthiness and new blockchain-enabled business models) are prioritised. Research limitations/implications – Answered by 72 CEOs, the survey achieved a response rate of 6%, meaning that the findings are only exploratory. Even so, they offer new insights into CEOs’ attitudes towards blockchain technology. Practical implications – The CEOs reported comparatively limited knowledge of and experience with implementing blockchains, the lack of which has hampered their large-scale implementation in multi-actor supply chains. Social implications – Negative sentiment amongst CEOs towards blockchain technology may lower onthe-job satisfaction amongst tech personnel aspiring to develop and implement blockchain applications in their firms. Originality/value – Knowledge of and attitudes towards blockchain technology amongst top-level managers, as well as about factors enabling or hindering its adoption, guide managers in crafting strategies for implementing blockchains in their organisations and maximising the benefits therein. Unlike past studies focussing on technological aspects or views of experts and middle-management, the study was designed to capture the views of CEOs.
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| 17. |
- Elliot, Viktor, et al.
(författare)
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Does bank regulation spill over to firm financing? : SME financing, bank monitoring, and the efficiency of the bank lending channel
- 2018
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Ingår i: Contemporary issues in banking. - Basingstoke : Palgrave Macmillan. - 9783319902944 - 9783319902937 ; , s. 279-302
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Bokkapitel (refereegranskat)abstract
- This chapter analyses spill over between banks and firms when required bank capital is regulated. We contribute to the existing literature by addressing different regulatory responses with an impact on the supply and demand of bank lending. The chapter contributes to the growing literature addressing the unintended consequences of regulatory policy development. The study empirically compares the regulatory responses of Swedish banks and how these responses affect lending to Swedish SMEs. The theoretical framework and methodology employed in this chapter make it possible to study theories related to bank monitoring, regulatory arbitrage opportunities, and the risk-return trade off. The main results indicate that banks’ regulatory responses are associated with increasing lending margins, either by (1) increasing the margin on the loan portfolios, spilling over the regulatory costs through higher prices, (2) lower acceptance of lower return customers, or (3) regulatory arbitrage through balance sheet adjustments.
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| 18. |
- Elliot, Viktor, et al.
(författare)
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Does bank regulation spill-over to firm financing? SME financing, bank monitoring and the efficiency of the bank lending channel
- 2017
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Ingår i: 2017 Wolpertinger Conference, 31 August - 2 September, Santander.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper analyses spill over between banks and firms when capital is regulated. The current empirical findings and theories observe effects (positive or negative) mainly on SME’s. We contribute to the existing literature by combining determinants of demand and supply of bank credits with respect to both bank and firm options of alternative, or no funding. The study empirically compares Swedish banks and Swedish SME funding with respect to capital regulation in banking. This makes it possible to simultaneously study theories regarding bank monitoring, competition and regulatory arbitrage opportunities with respect to regulations. The main results indicate that there are no effects to the volume of loans from banks, but a significant impact on the loan prices, which we can explain by racing for yield and regulatory arbitrages by the banks.
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| 19. |
- Elliot, Viktor, et al.
(författare)
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Does bank regulation spill-over to firm financing? SME financing, bank monitoring and the efficiency of the bank lending channel.
- 2018
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Ingår i: Contemporary Issues in Banking: Regulation, Governance and Performance. - Basingstoke : Palgrave Macmillan. - 2523-336X. - 9783319902937 ; , s. 279-302
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Bokkapitel (refereegranskat)abstract
- This chapter analyses spill over between banks and firms when required bank capital is regulated. We contribute to the existing literature by addressing different regulatory responses with an impact on the supply and demand of bank lending. The chapter contributes to the growing literature addressing the unintended consequences of regulatory policy development. The study empirically compares the regulatory responses of Swedish banks and how these responses affect lending to Swedish SMEs. The theoretical framework and methodology employed in this chapter make it possible to study theories related to bank monitoring, regulatory arbitrage opportunities, and the risk-return trade off. The main results indicate that banks’ regulatory responses are associated with increasing lending margins, either by (1) increasing the margin on the loan portfolios, spilling over the regulatory costs through higher prices, (2) lower acceptance of lower return customers, or (3) regulatory arbitrage through balance sheet adjustments.
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| 20. |
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| 21. |
- Elliot, Viktor, et al.
(författare)
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Funds Transfer Pricing in Banks: Implications of Basel III
- 2015
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Ingår i: Elliot, V. Essays On Performance Management Systems, Regulation and Change in Swedish Banks. - Göteborg : BAS. - 9789172463370
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Funds transfer pricing (FTP) is widely acknowledged as an important part of banks’ performance management systems. This paper analyses the implications of Basel III on efficient FTP practices in banks. We report the empirical findings related to the current adaptation process in two large Swedish banks. The case findings lead us to consider the theoretical implications for efficient FTP practices in banks operating on oligopolistic and oligopsonistic markets, respectively.
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| 22. |
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| 23. |
- Elliot, Viktor, et al.
(författare)
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Indebtedness, Over-Indebtedness and Wellbeing
- 2019
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Ingår i: Indebtedness in early adulthood : causes and remedies / Jeanette Carlsson Hauff, Tommy Gärling, Ted Lindblom, editors.. - Cham Schweiz : Palgrave MacMillan. - 9783030139957 ; , s. 21-48
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 24. |
- Elliot, Viktor
(författare)
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Institutional entrepreneurship and change A contemporary history of the Swedish banking industry and its performance management systems
- 2016
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Ingår i: Journal of Accounting and Organizational Change. - : Emerald. - 1832-5912. ; 12:2, s. 223-251
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - Using Arroyo's (2012) institutional entrepreneurship (IE) framework, the purpose of this paper is to enhance our understanding of how top managers interpret change in the macro-political and economic environment and integrate it into their performance management systems (PMSs). Design/methodology/approach - The paper combines multiple data sources to study PMS change in the big four Swedish banks over the deregulations' first quarter of a century. Findings - The findings support previous research by identifying IE as a collective phenomenon. Moreover, it points to the importance of distinguishing between different types of field-level events, when investigating change initiated by such events. Finally, the findings also indicate that change at different levels of analysis have separate timings, advising future research on change to pay closer attention to the aspect of time. Social implications - The paper tests Arroyo's (2012) multi-level framework in an accounting setting and specifically focuses on top managers' interpretation and integration of field-level events. It does so in the specific context of banks and thereby contributes to our understanding of how different field-level events affect banks' PMS. In the post-financial crisis era, organizational and accounting scholars should engage time and effort to better understand this complex industry, not least to advice policymakers and regulators in the ongoing re-regulation of the financial markets. Originality/value - Inspired by organizational studies of IE, this paper uses a longer time-frame and includes more organizations, than conventional management accounting case studies. By studying a field, rather than a single organization, the paper opens up to a "wider perspective" on PMS change.
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| 25. |
- Elliot, Viktor, et al.
(författare)
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Internprissättning
- 2018. - 11
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Ingår i: Controllerhandboken. - Stockholm : Liber. - 9789147127016 ; , s. 343-365
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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