Brajovic Bratanovic, SonjaVan Greuning, Hennie2013-08-082013-08-082003-040-8213-5418-30-8213-5465-5https://hdl.handle.net/10986/14949This publication aims to complement existing methodologies by establishing a comprehensive framework for the assessment of banks, not only by using financial data, but also by considering corporate governance. It argues that each of the key players in the corporate governance process (such as shareholders, directors, executive managers, and internal and external auditors) is responsible for some component of financial and operational risk management. Following a holistic overview of bank analysis in Chapter 2, the importance of banking supervision in the context of corporate governance is discussed in Chapter 3. This chapter also considers the partnership approach and the emerging framework for corporate governance and risk management, as well as the identification and allocation of tasks as part of the risk management process. The framework for risk management is further discussed in Chapters 4 through 11.en-USCC BY 3.0 IGOBANKING RISK MANAGEMENTCORPORATE GOVERNANCERISK MANAGEMENTRISK ASSESSMENTBALANCE SHEETSPROFITABILITYCAPITAL ADEQUACYCREDIT RISK PREMIUMINTEREST RATE RISKINVESTMENT PORTFOLIOSINVESTMENT RISKSFINANCIAL STATEMENTSBANK SUPERVISIONEXTERNAL AUDITORSFINANCIAL SECTORBANK LIQUIDITYFOREIGN CURRENCY ACCOUNTABILITYACCOUNTING PRACTICESACCOUNTING STANDARDSACCOUNTING SYSTEMSALMARBITRAGEASSET CLASSIFICATIONASSET MANAGEMENTASSURANCEAUDITINGAUDITORSBALANCE SHEETBANK ACCOUNTINGBANK EXPOSUREBANK FAILURESBANK MANAGEMENTBANK RISKBANK SUPERVISIONBANKING RISKSBANKING SECTORBANKING SUPERVISIONBANKING SYSTEMBANKING SYSTEMSBANKSBORROWINGCAPITAL ADEQUACYCAPITAL ADEQUACY RATIOSCAPITAL REQUIREMENTCAPITAL REQUIREMENTSCENTRAL BANKSCONCEPTUAL FRAMEWORKCONNECTED LENDINGCONSOLIDATED SUPERVISIONCONTAGIONCORPORATE GOVERNANCECOVERAGECREDIT RISKCREDIT RISK MANAGEMENTDEBTDEPOSITSDEREGULATIONEMPLOYMENTEXTERNAL AUDITORSFEDERAL RESERVE SYSTEMFINANCIAL CRISESFINANCIAL DATAFINANCIAL INFORMATIONFINANCIAL INNOVATIONFINANCIAL MARKETSFINANCIAL RATIOSFINANCIAL RISKFINANCIAL SERVICESFINANCIAL STABILITYFINANCIAL STRUCTUREFINANCIAL SYSTEMSFOREIGN EXCHANGEFRAUDINCOME STATEMENTSINSTITUTIONAL DEVELOPMENTINTERNAL CONTROLSINTERNATIONAL ACCOUNTING STANDARDSLIABILITYLIABILITY MANAGEMENTLIBERALIZATIONLIQUID ASSETSLIQUIDITYLIQUIDITY RISK MANAGEMENTLOAN PORTFOLIO QUALITYLOANS TO CUSTOMERSMANAGEMENT INFORMATION SYSTEMSMARKET RISKMARKET RISK MANAGEMENTMARKETABLE SECURITIESMATURITIESMONETARY POLICYMORTGAGESOPERATING INCOMEOPERATIONAL RISKOPERATIONAL RISKSPORTFOLIO MANAGEMENTPORTFOLIOSPROFITABILITYPROFITABILITY RATIORATING AGENCIESREGULATORY FRAMEWORKRESERVESRETURN ON ASSETSRISK ANALYSISRISK ASSESSMENTRISK MANAGEMENTRISK MANAGEMENT POLICIESRISK MANAGEMENT PROCESSRISK MANAGERSRISK MEASUREMENTSAFETY NETSSOLVENCYSUBSIDIARIESSUPERVISORY AUTHORITIESTECHNICAL ASSISTANCETECHNOLOGICAL PROGRESSTRANSPARENCYTREASURY OPERATIONSWorld Bank10.1596/0-8213-5418-3