The Journal of Bank Cost & Management Accounting

Articles from Vol. 6, No. 3, 1993

Incentive Compensation Plans: An Application to a Financial Institution
INTRODUCTIONPerformance evaluation is an extremely important part of an organization's control system. Performance evaluation provides the key ingredient to a number of elements impacting employers in an organization. Some of these elements are professional...
Quantifying the Potential Credit Risk Exposure of an Interest Rate Swap
A commercial bank's participation in the interest rate swaps market is a natural outgrowth of its role as an intermediary in financial markets and its intimate relationship with the concept of interest rate risk. Some banks offer interest rate swaps...
Regression Analysis for Unit Cost and Budgeting
INTRODUCTIONUnderstanding and analyzing costs is an essential element of bank cost accounting. With the increasing pressure from non-bank competitors that don't have the immense cost structure of traditional banks along with other market conditions imposed...
Suboptimizing the Total Return on Mortgages: Are Borrowers Allowed to Pay Their Own Property Taxes?
ABSTRACTThe current research investigates cash flows to a bank making mortgage loans to determine the effects on revenue of policy decisions involving escrow accounts. The analysis indicates that loan officers may be making suboptimal decisions by adhering...
Understanding the FASB's New Standard for Impaired Loans
Perhaps the hottest topic facing bank accountants, auditors, and regulators is accounting for loan losses. Fueled by the S&L debacle and the onslaught of bank failures in recent years, government agencies have criticized accounting for problem loans...