Brajovic Bratanovic, SonjaVan Greuning, Hennie2012-03-192012-03-192009-04-01978-0-8213-7728-4https://hdl.handle.net/10986/2618This 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 two, the importance of banking supervision in the context of corporate governance is discussed in chapter three. 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 four through eleven.CC BY 3.0 IGOACCESS TO FUNDSACCOUNTABILITYACCOUNTINGACCOUNTING PRACTICESACCOUNTING PRINCIPLESACCOUNTING STANDARDSACCOUNTING SYSTEMSADEQUATE DISCLOSUREALMARBITRAGEASSET CLASSIFICATIONASSET GROWTHASSET-LIABILITY MANAGEMENTAUDITINGAUDITORSAUTONOMYBALANCE SHEETBALANCE SHEET GROWTHBALANCE SHEETSBANK EXPOSUREBANK FAILURESBANK LIQUIDITYBANK MANAGEMENTBANK OPERATIONSBANK SUPERVISORSBANKING INDUSTRYBANKING LAWBANKING LEGISLATIONBANKING RISKSBANKING SECTORBANKING SERVICESBANKING SUPERVISIONBANKING SYSTEMBANKING SYSTEMSBANKSBOARDS OF DIRECTORSBUSINESS ENVIRONMENTCAPITAL ADEQUACYCAPITAL ALLOCATIONCAPITAL MARKETSCAPITAL PLANNINGCAPITAL REQUIREMENTCAPITAL REQUIREMENTSCAPITAL STRUCTURECASH FLOWCASH FLOW ANALYSISCASH FLOWSCENTRAL BANKINGCENTRAL BANKING POLICYCENTRAL BANKSCOMMERCIAL BANKSCONNECTED LENDINGCONSOLIDATED SUPERVISIONCOPYRIGHT CLEARANCECOPYRIGHT CLEARANCE CENTERCORPORATE GOVERNANCECORPORATE GOVERNANCE FRAMEWORKCOST OF CAPITALCREDIT RISKCREDIT RISK ASSESSMENTCREDIT RISK MANAGEMENTCURRENCYCURRENCY RISKCURRENT ASSETSCUSTOMER ACQUISITIONDEBTDEPOSITDEPOSIT INSURANCEDEPOSITSDEREGULATIONDERIVATIVE INSTRUMENTSDISCLOSURE REQUIREMENTSDIVIDEND PAYOUTDUE DILIGENCEECONOMIC CONDITIONSEMPLOYMENTENFORCEMENT POWERSENVIRONMENTAL RISKSEQUITY INSTRUMENTSETHICAL BEHAVIOREXPOSURE TO RISKEXPOSURESEXTERNAL AUDITORSFAILURE RESOLUTIONFINANCIAL ANALYSESFINANCIAL ASSETSFINANCIAL CRISESFINANCIAL DATAFINANCIAL DERIVATIVESFINANCIAL ENGINEERINGFINANCIAL FLOWSFINANCIAL INFRASTRUCTUREFINANCIAL INNOVATIONFINANCIAL INSTITUTIONSFINANCIAL INSTRUMENTSFINANCIAL MANAGEMENTFINANCIAL MARKETSFINANCIAL PERFORMANCEFINANCIAL PLANNINGFINANCIAL RATIOSFINANCIAL RISKFINANCIAL RISKSFINANCIAL SECTORFINANCIAL SECTOR DEVELOPMENTFINANCIAL SECTOR INFRASTRUCTUREFINANCIAL SERVICESFINANCIAL STABILITYFINANCIAL STATEMENT ANALYSISFINANCIAL STATEMENTSFINANCIAL STRUCTUREFINANCIAL SYSTEMFINANCIAL SYSTEMSFOREIGN BANKSFOREIGN CURRENCYFOREIGN EXCHANGEFRAUDFULL DISCLOSUREFUTURESINCOME STATEMENTSINSTITUTIONAL DEVELOPMENTINSURANCEINTEREST INCOMEINTEREST RATEINTEREST RATE RISKINTEREST RATESINTERNAL CONTROLINTERNAL CONTROLSINTERNATIONAL ACCOUNTING STANDARDSINTERNATIONAL FINANCIAL MARKETSINTERNATIONAL SUPERVISORY STANDARDSINVESTMENT DECISIONSINVESTMENT POLICYINVESTMENT PORTFOLIOSJURISDICTIONSKNOWLEDGE DEVELOPMENTLAWSLEGAL FRAMEWORKLEGAL INFRASTRUCTURELIABILITY MANAGEMENTLIBERALIZATIONLIQUID ASSETSLIQUIDATIONLIQUIDITY RISKLOAN LOSS PROVISIONSLOAN PORTFOLIO QUALITYLOANS TO CUSTOMERSMACROECONOMIC CONDITIONSMACROECONOMIC POLICYMANAGEMENT INFORMATION SYSTEMSMANDATESMARKET DISCIPLINEMARKET INDICESMARKET PARTICIPANTSMARKET PERFORMANCEMARKET RISKMARKET VALUEMARKET VOLATILITYMARKETABLE SECURITIESMATURITIESMATURITY OF LOANSMISMANAGEMENTMONETARY AUTHORITIESMONETARY POLICYMORAL HAZARDNEW PRODUCTSNONBANKSOPERATING INCOMEOPERATIONAL RISKOPERATIONAL RISKSPAYMENT SYSTEMSPOLITICAL RISKSPORTFOLIOPRICE MOVEMENTSPROFITABILITYPRUDENTIAL REGULATIONSRATING AGENCIESREGULATORSREGULATORY AUTHORITIESREGULATORY CAPITALREGULATORY ENVIRONMENTREGULATORY FRAMEWORKRETURN ON ASSETSRETURN ON EQUITYRISK EXPOSURERISK EXPOSURESRISK FACTORSRISK MANAGEMENTRISK MANAGEMENT POLICIESRISK MANAGEMENT POLICYRISK MANAGERRISK MANAGERSRISK MEASUREMENTRISK WEIGHTSSAFETY NETSSHAREHOLDERSHAREHOLDERSSUBSIDIARIESSUPERVISORY AUTHORITIESSYSTEMIC RISKTECHNICAL ASSISTANCETIER 2 CAPITALTRADITIONAL BANKINGTRANSPARENCYTREASURYUNIVERSAL BANKINGVOLATILITYWORKING CAPITALWorld Bank10.1596/978-0-8213-7728-4