Determinants of off-balance sheet (OBS) activities: a case of selected retail banks in Malaysia / Nafiu Olaniyi Oladokun, Shamsul Kamariah Abdullah and Charmele Ayadurai.

• Main Authors: Oladokun, Nafiu Olaniyi, Abdullah, Shamsul Kamariah, Ayadurai, Charmele
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2019
• Subjects: Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• Online Access: http://ir.uitm.edu.my/id/eprint/29366/1/29366.pdf; http://ir.uitm.edu.my/id/eprint/29366/

The present paper examines factors influencing the Off-Balance Sheet activities of selected commercial banks in Malaysia for the period 2004-2014. OBS activities are an integral part of financial institutions in response to the needs of businesses for different types of guarantee that have conflicti...