Bank Management

This presentation examines the complete qualification framework for SBA 7(a) loans in 2026, covering current interest rate ranges, minimum down payment requirements, eligibility criteria, credit score thresholds, and the step-by-step approval process. It compares the SBA 7(a) program against SBA 504, DSCR, and conventional commercial loan alternatives to help small business owners and owner-occupied commercial real estate buyers identify the right financing path. Designed for borrowers, brokers, and lending professionals, this visual guide translates complex SBA Standard Operating Procedure guidelines into clear, actionable decision-making frameworks backed by active market data and current lender underwriting standards.

This study aimed to find a practical way to build a model for evaluating the performance of Syrian private banks, by creating a scoring system based on the CAMELS system, that consists of quantitative factors correlated with financial performance and qualitative factors, to achieve evaluating and form the final scoring for banks. Also، the study discussed the importance of creating and applying a scoring system as a tool of banking supervision authorities, also the study aimed to describe the challenges and difficulties of applying a scoring system. The study has suggested a simple rating model for a sample of 5 Syrian private banks (3 Islamic banks-and 2 traditional banks), the study uses annual reports issued from the banks for the year 2022, the study found that the bank that achieved first place was SHAM Bank with a total score of (92.5), followed by Syria gulf Bank with a score of (81.5), then BEMO Bank with a score of (81), followed by ALBARAKAH Bank with a score of (80) and the Syrian international Islamic bank with a score of (76.5) in last place, and study recommended that the supervisory authorities must adopt a comprehensive bank rating model for the Syrian banking sector, with wide factors correlated to bank performance.

The article considers modern approaches to assessing the creditworthiness of borrowers in order to minimize bank losses. The growth of lending, including refinancing trends, is analyzed. The method of AI-stress-scoring is proposed, which allows predicting the future solvency of the client taking into account behavioral, social and digital parameters. Apply new solvency indicators for the enterprise, improving the work with guarantors and collateral. Recommendations for improving the system of borrower assessment, including the introduction of multi-level scoring and automated monitoring of borrowers are presented.

تكشف هذه الورقة معل وآ لية تقدير فرضية العجز الثاليث يف ضوء تكل التطورات اليت طرآأت يف الاقتصاد العاملي، وتبحث هذه ادلراسة جتري
). وقد 2017-2009 ) اقتصادا ً لبدلان منظمة التعاون الاقتصادي للمدة ( 21 ر الرصف ودرجة الانفتاح التجاري لز ( والفجوة الادخارية مع بعض حمددات آأخرى، واليت تؤثر يف املتغري التابع واملمتثةل بأأسعا
دخاريززة. اسزز تخدمت لت قطاعززات آأخززرى ملززل الفجززوة الا جرت يف الأدبيات الاقتصادية قياس العالقة بني حلز اجلسا  اجلاري واملوازنة العامة عىل نطاق واسع، وقد تطورت هذه العالقة ا ىل آأن مش
) يف التقدير، ومنززوذج تصززحي  Generalized Method of Moment GMM )، وابالعامتد عىل طريقة العزوم املعم ّ مة ( dynamic panel model هذه ادلراسة آأسلو  مناذج ابنل ادليناميكية (
دلراسة ا ىل آأن وجود التفاعززل بززني حلززز املوازنززة العامززة والفجززوة الادخاريززة وحلززز اجلسززا  ). وتوصّ لت ا Mean Group MG Pooled Mean Group( )PMG اخلطأأ القامئ عىل تقدير لك من (
ثززل ) يف الس نة. وهذا بعد اختيززار ا لذززوذج املززالمئ واملمت 0.51% اجلاري يف الأمدين القصري والبعيد، فضال ً عن رسعة التعديل عىل املدى القصري للوصول ا ىل مس توى التوازن عىل املدى الطويل ويه (
كام آأشارت نتاجئ ادلراسززة ا ىل وجززود ا م نيززة زایدة حلز اجلسا  اجلاري،  ).  ابال ضافة ا ىل ذكل، فقد وجدت ادلراسة بأأن هناك دور ً ا للس ياسة املالية والفجوة الادخارية يف PMG ابلذوذج الأول وهو (
املاز والفجوة الادخارية يف اجلسا  اجلاري؛ ا ذ يؤدي تزايد العجز يف املوازنة والفجوة الادخاريززة ا ىل ارتفززاع العجززز ا جراء فرضية "العجز الثاليث" لبدلان موضوع ادلراسة، وذكل من خالل آأثر العجز
  ). Eviews-10 من خالل اس تخدام الربامج ( الكً من التحليل الوصفي فضالً عن التحليل القيايس لتحليل متغريات ادلراسة  ادلراسة  خدمت اس ت يف اج

الغرض من هذا البحث هو حتليل وتوضيح دور املوازنة العامة يف تع
قت املوضوع بكثري من ادلراسات عىل مس توايت خمتلفة. ومع ذكل، فاإن غالبية هذه ادلراسات تطر من متغريات الاقتصاد اللكي ابملوازنة العامة، وهذا ما أأدى اإىل أأن حيظى هذا
  دولٍ أأخرى، (ومل يكن هناك مقارنة بني املوازانت عىل املس توى ادلويل من أأجل  اإىل مس توى دوةل واحدة، أأي دراسة موازنة لك دوةل عىل حدة، ومن دون مقارنة بيهنا وبني
جديدة اإىل حد ما، فاإن تاكمل أأو دمج موازانت بعض ادلول  ك من النقاط بني تكل املوازانت). ومن مث تسعى هذه ادلراسة اإىل تسليط الضوء عىل طريقة معرفة أ أ كرث ما تشرت
ءة والاحرتاف.  استندت ادلراسة اإىل البياانت  مدى تأأثري تكل املوازانت عىل املتغريات الاقتصادية وا إ ماكنية تعديل الأسلوب فامي بيهنا من الكفا  العربية والأجنبية من أأجل معرفة
اإىل القياس والتحليل بني املوازنة العامة ومزيان املدفوعات من خالل التحليل القيايس ابس تخدام البياانت  ؛ فقد مت اللجوء ). فضال ً عن ذكل ٢٠١٧-٢٠٠٥ الس نوية للمدة (
ط وبرامج  ).  وخلصت ادلراسة اإىل رضورة الاهامتم ابملوازنة العامة ومزيان املدفوعات من خالل وضع خط Eviews-10 )، من خالل اس تخدام برانمج ( panel data اجملمعية (
عىل اقعية؛ حبيث تؤثر عىل الاس تقرار والتوازن ادلاخيل واخلاريج وتنعكس أ اثرها اإجيااب ً لتطويرها واخلروج من اإطارها التقليدي لتحضريها وارتباطها ابلأهداف والنتاجئ الو
  . التطورات

In Bangladesh, state-owned commercial banks are the main employers and economic engine. Employee satisfaction and motivation are crucial for boosting the banking industry's sustainability and productivity. The purpose of this study was to look into how employee happiness in Bangladesh's state-owned commercial banks was affected by HRM policies. The three state-owned commercial banks in Bangladesh, named Sonali Bank PLC, Janata Bank PLC, and Rupali Bank PLC, made up the study domain. Data was gathered from 202 samples out of the 30,000 total population using the stratified random sampling approach and a structured questionnaire based on a 5-point Likert scale. To gather sample data, only high-and mid-level personnel are taken into consideration. Given the descriptive and analytical character of the study, statistical methods including simple regressions, Cronbach's alpha, Skewness and Kurtosis test, and descriptive statistics were employed to assess the study hypotheses. According to the study, employee satisfaction at the State-owned Commercial Banks in Bangladesh is significantly impacted by HRM practices (HRM planning and recruitment, training and development, compensation, and performance appraisal at the α≤0.05 level. The findings also demonstrated that the factor that affects employee satisfaction the most is remuneration.

The purpose of this research is to analyze and clarify the role of public budgeting in mobilizing various economic activities both internally and externally for some countries of the world. Given that many macroeconomic variables are affected by general budgeting, public budgeting has been the subject of different studies at different levels. However, the majority of these studies examined pubic budgeting on the level of single country the study of which the study is about, without comparing it with other countries. Therefore, this study adopts a different approach, it examines the integration of the budgets of some Arab and foreign countries in order to know the extent to which these budgets affect economic variables and the possibility of modifying them to make them efficient and professional.  The study was based on annual data for the duration (2005-2017). In addition, measurement and analysis between the public budgeting and the balance of payments were used through standard analysis using panel data, through the use of software (Eviews-10).  The study concluded the need to consider the public budget and the balance of payments through the development of plans and programs to develop them and get out of their traditional framework to prepare them and link them to realistic goals and results, so as to affect the stability of internal and external balance and reflect their positive effects on economic developments in the country.

This study examined working capital management and financial distress risk. The specific objectives were to investigate whether cash conversion cycle, current ratio, payable days and inventory days have significant effect on financial distress risk of listed manufacturing firms in Nigeria. The secondary source of data collection was adopted in the study where the purposive sampling technique was used to select a sample size of forty-six (46) of listed manufacturing firms for the study. Least Square regression analysis was used in this study and the findings revealed that cash conversion cycle, current ratio and payable days has significant effect while inventory days has no significant effect on financial distress risk of listed manufacturing firms in Nigeria. It was concluded that working capital management decision is core to financial management as it is essential to the survival of any organization; it impacts on the firm's profitability and liquidity risk, and consequently its value. Finally, it recommended that optimal cash conversion cycle with respect to working capital, liquidity, and trade credits for firms based on sectorial analysis should be developed to enhance their performance of firms in Nigeria.

This paper examines the relationship between treasury management and profitability of selected deposit money banks in Nigeria. The objective was to ascertain whether prudent treasury management practices have a direct bearing on the financial performance of Nigerian banks. Data was sourced from the annual reports of selected banks, regulatory filings, and other relevant financial documents from 2013-2022. The findings of the study indicate that current ratio (CR) of DMBs has a positive influence on their profitability, cash to deposit ratio (CDR) has a positive and statistically significant relationship between CDR and profitability, loan to deposit ratio (LDR) reports a negative and statistically significant correlation between LDR and profitability, whereas loan to asset ratio estimation reveals a negative effect of LAR on profitability. The study recommends that bank management should increase the levels of CR, CDR, and FS as these factors are positively correlated with profitability. An increase in these variables is expected to enhance profitability. Conversely, management should not prioritize LDR and LAR in their efforts to boost profitability, as these factors have a negative correlation with profitability. An increase in LDR and LAR is likely to result in reduced profitability.

Avant de commencer le développement, nous tenons tout d'abord à remercier toutes les personnes qui nous ont aidés à réaliser ce stage. Nos remerciements s'adressent en premier à M. Ayadi Nizar et M. Nadir Boukhris pour nous avoir accueillis au sein Siege Social à Tunis 70-72, Avenue Habib Bourguiba et Agence Zaghouan. Nos remerciements vont à tout le personnel que nous avons contacté durant notre stage au sein de la BIAT, auprès duquel nous avons trouvé un accueil chaleureux, une aide précieuse et une assistance constante. Nous souhaitons remercier tout le personnel de la BIAT, qui nous a véritablement aidés à passer notre stage dans les meilleures conditions, grâce à son savoir, son savoir-faire et sa générosité à nous offrir l'information nécessaire, rendant ainsi notre expérience enrichissante et motivante. Nous tenons également à exprimer notre gratitude à notre encadrant académique, M. Ben Mrayed Chedly, pour son suivi tout au long de ce semestre, son professionnalisme, son sérieux et son implication dans notre encadrement, ainsi que pour ses précieux conseils. Enfin, nous adressons nos remerciements à nos familles, et plus particulièrement à nos parents, qui nous ont soutenus et encouragés tout au long de ces années et qui continueront à le faire. Notre dernier mot s'adresse à tous les membres du jury, que nous remercions chaleureusement pour l'honneur qu'ils nous font en participant à l'évaluation de notre projet de fin d'études. Listes des abréviations .

Il denaro come lo conosciamo sta cambiando pelle: da un lato, criptovalute come Bitcoin ed Ethereum; dall'altro, stable coin come Tether ed USDC, fino alle divise digitali delle banche centrali, come l'e-yuan e, a tendere, l'euro digitale che la BCE si appresta ad emettere nel 2029…

In this article, the author examines the specific features of loan portfolio and non-performing loan management in commercial banks in Moldova. The author conducted a terminological analysis based on the perspectives (definitions) of various authors regarding the following terms: loan portfolio and non-performing loan. The author examined the volume of loans issued by commercial banks in Moldova over the 2020–2024 period, as well as an analysis of non-performing loans for the 2023–2024 period. Based on the analysis, the author drew conclusions regarding potential areas for improving the management of non-performing loans.

"Place where we live" is a performance art project and curatorial in the form of documentation, video, photography, and text. I am locating the idea of the historicity of place and space, and how to take plays a role in India, where different fake narratives are created to manipulate history. this is the visual and artistic research through Photography, video, performance, and text, to create a new artistic interpretation of a place, architecture, and monument in a particular phase in history. with the collaborative and collective practices in India.
This curatorial work understands the new perspective of place in time, which is the core research query and hypothesis, I am proposing. This research includes the ideas of" Henri Lefebvre" and "Jürgen Habermas" theory of public space and the product of space through the Body Image, text, and History.. Observing and relocating the idea of a Public place in South Asian performance art practice as a case study with "in process live art practice".
Key Words: Space, Public space, Performance art, South Asia,

This study examines the financial stability and risk profile of wine-producing enterprises using accounting-based financial indicators. The analysis focuses on liquidity, leverage, and solvency measures derived from financial statements of 56 enterprises for the period 2022-2024. Descriptive statistical analysis reveals substantial heterogeneity in financial structures across firms, with significant differences in liquidity coverage, debt levels, and equity buffers. A cluster analysis further identifies three distinct financial risk profiles, ranging from relatively stable enterprises with strong liquidity and moderate leverage to highly vulnerable firms characterized by weak liquidity and excessive indebtedness. The findings indicate that financial risk in the sector is concentrated among a limited number of enterprises rather than being uniformly distributed. The results highlight the importance of prudent working capital management, balanced capital structures, and adequate equity capitalization in enhancing financial resilience in capital-intensive agri-food industries. The study contributes to the literature on firm-level financial stability by providing sector-specific empirical evidence and practical implications for financial risk management in wine-producing enterprises.

This study examines the impact of Fintech on Banking Sector Performance in Oman towards
Vision 2040. The Mediating Role of Competitiveness. The study's main aim of the study is to
examine the impact of Fintech on Bank sector performance in Oman. The specific objectives
of the study are: (1) To identify the factors effecting the Fintech adoption in banking industry
in Oman. (2) To study the relationship between Fintech and banking and financial services
provided in banks. (3) To evaluate the relationship between Fintech and competitive strength
among banks. (4) To evaluate the relationship between Fintech and banking performance in
Oman. For gathering reliable and accurate data, the study relied on primary sources. Whereas
well-crafted questionnaires that given to different bank employees in the Al Dahira helped,
collect the primary data. The quantitative approach is the foundation of this study.
Additionally, the study employed a causal research design, and a convenient sampling
strategy used for the sample. In addition, the Regression Technique in Excel sheet used to
analyze the data obtained from the questionnaires. The research findings indicated that there
is a direct effect between the independent variable, FinTech adoption, and the dependent
variable, the Performance. There is also an indirect effect between the Performance and
mediating variable, which is Competitiveness

Buku Bank dan Lembaga Keuangan Edisi 2 ini merupakan perbaikan dan penyempurnaan dari edisi sebelumnya. Di dalam buku ini dibahas mengenai materi yang mencakup konsep dasar mengenai lembaga keuangan secara lebih mendalam. Materi dalam buku ini disajikan secara singkat dan jelas agar pembaca baik itu mahasiwa, pengajar, maupun khalayak umum lebih mudah memahaminya. Buku ini tepat untuk dijadikan rujukan sebagai bahan ajar bagi mahasiswa yang berhubungan dengan mata kuliah manajemen keuangan. Materi yang dibahas dalam buku ini mencakup:

This study investigates the effects of public investment in transportation infrastructure on economic growth in Nigeria over the period 2000–2024. The dataset is sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin, National Bureau of Statistics (NBS), and the World Development Indicators (WDI, World Bank) Real Gross Domestic Product (RGDP) is employed as the dependent variable, while public investment in transportation infrastructure (PITI), road construction expenditure (RCE), total capital expenditure (TCE), and inflation (INF) serve as the explanatory variables. Anchored on the Keynesian multiplier theory, the study adopts the Autoregressive Distributed Lag (ARDL) model, following preliminary descriptive, correlation, and unit root tests. The empirical findings reveal that public investment in transportation infrastructure has a positive and statistically significant long-run effect on economic growth, while road construction expenditure and total capital expenditure exert positive but statistically insignificant effects. Inflation shows a negative but insignificant relationship with growth. The short-run results indicate delayed adjustment effects, with the error-correction term confirming a stable convergence to long-run equilibrium. Diagnostic tests show no evidence of serial correlation, heteroskedasticity, misspecification, or model instability. The study concludes that sustained and efficient investment in transportation infrastructure is crucial for long-term economic growth in Nigeria. It recommends improved project execution, macroeconomic stability, diversification of transport infrastructure, and stronger governance mechanisms to enhance the growth impact of public spending.

Since the advent of the global financial crisis of 2007-08, major central banks in advanced economies -the US Fed, the Bank of England, the Bank of Japan and the ECB -have undertaken monetary policies with a view to keep interest rates low. They have also significantly expanded the monetary base (and their balance sheets) through the adoption of unconventional monetary policies, although at different times and in different forms. Several years of unconventional monetary policies and exceptionally low interest have improved banks' health, eased credit conditions and, ultimately, helped supporting the economy. However, these policies may have undesirable sideeffects that could put financial stability at risk the longer they are in place. Against this background, this paper discusses the main threats to financial stability potentially triggered by unconventional monetary policies, especially in an environment of low interest rates, analyse the interrelation between financial stability and monetary policy at the current juncture and briefly assess the viability of specific measures that could prove helpful to contain such risks, given the current institutional framework.

This present paper suggests a systematic review via the "PRISMA Statement" method aboutthe relationship between the Covid-19 pandemic and the exchange rate. The implementation ofthis systematic review technic resulted in 37 empirical scientific articles published between2020-2022 and analyzing directly and clearly the Covid-19 pandemic effect on the exchangerate. In this sense, a qualitative synthesis has been established exposing the results of the studiescarried out, the econometric techniques used, the periodicities and the period of study. Thesestudies relate the said pandemic effect on the exchange rate of a single currency or severalcurrencies at the same time, namely a panel of currencies, or also a comparison between thehealth crisis effect compared to another crisis, in particular the 2008 one, on the exchange rate.This present work traces the scientific research evolution in this sense and possibly raisesresearch perspectives in the future.

This paper explores the theoretical foundations of phenomenological sociology, examining how subjective experiences and intersubjective relationships construct social reality. Drawing on the works of Alfred Schutz, Peter Berger, Thomas Luckmann, and Hermann Schmitz, it synthesizes key concepts such as the lifeworld, social construction of reality, and embodied phenomenology. Using Qualitative Content Analysis (QCA), this study systematically interprets and compares foundational texts, demonstrating the role of human agency in shaping societal norms and meanings. By integrating multiple theoretical perspectives, it critically engages with contemporary sociological challenges, particularly in digital communication and evolving social structures. This theoretical analysis contributes to the existing literature by offering a structured synthesis of phenomenological thought and its continued relevance in modern sociological discourse.

In this study, we attempt to determine the bank-specific and macroeconomic determinants of commercial banks in Turkey over the period 2005-2015. A balanced panel data set has been formed covering 43 periods between the dates of January 2005 and September 2015. Each period is of 1-year length. According to the empirical results, bank-specific characteristics such as, the ratio of interest on loans to the interest on deposits (ILID), used as a proxy for net interest margin, the ratio of net fees and commissions revenues to total operating expenses (FCE), and relative size (SIZE) have positive and significant impact on profitability represented by return on assets and return on equity. On the other hand, the ratio of nonperforming loans to total loans (NPL) used as a proxy for credit risk, and capital adequacy (ESA) and the ratio of other operating expenses to total operating revenues (OEI), are negatively related to profitability. The most striking result is the fact that among all th...

Rezime: Stabilan finansijski sistem, koji kapital ĉini dostupnim bilo finansiranjem iz bankarskih kredita ili preko trţišta kapitala, je neophodan svakoj drţavi koja teţi u nekom segmentu da bude konkurentna. Novim globalnim indeksom konkurentnosti osmišljenost finansijskog trţišta i stabilnost bankarskog sistema su svrstali Srbiju na veoma nisku poziciju po rangu konkurentnosti -lošiju nego prethodnih godina. TakoĊe, se istiĉe da je obezbeĊivanje finansiranja jedan od najproblematiĉnijih faktora obavljanja delatnosti u Srbiji. Uslovi poslovanja u bankarskom sektoru imaju brojne konkurentske nedostatke i znaĉajno odstupaju od odomaćenog gledišta po kome je taj sistem kvalitetan. Jedina svetla taĉka u rangiranju Srbije je odliĉna ocena u oblasti registracije kreditnih informacija, odnosno, za rad Kreditnog biroa Udruţenja banaka Srbije. To je još jedna potvrda efikasnog, svrsishodnog i savremeno organizovanog Kreditnog biroa koji već više godina od svih znaĉajnihih svetskih insitucija dobija pohvale i ocene da je jedan od najbolje organizovanih u Evropi. Kljuĉne reĉi: konkurentnost, efikasnost upravljanja, zadovoljstvo, motivacija, kvalitet, klijenti Summary: Stable financial system, which makes easy access to loans through the capital market, is necessary to any country which would like to be competitive. The New Global Competitiveness Index financial market sophistification and stability of banking division listed Serbia on very low position in terms of competitivenessworsted comparing to previous years. At the same time access to financing is one of the most problematic factors for doing business in Serbia.Factor conditions in banking sector have numerous competitiveness disadvantages which are different from the common opinion that this sector has quality. The highest grade in Serbia"s ranking achieved the Credit Bureau of the Association of Serbian banks, in the category of Credit Information Services. This is another acknowledgment of the efficient, purposeful and modern organized Credit Bureau, which has been receiving praise for years from all significant worldwide institutions, along with the appraisal that it is one of the best organized credit bureaus in Europe

The purpose of this article is to determine to what extent the positioning strategy is an effective and reliable tool for effective sales management of commercial banks when offering agricultural loans and financial products. The findings of this study provide compelling evidence that the adoption and consistent implementation of a well-defined positioning strategy is a reliable and effective tool for sales management in commercial banks. Through statistical testing using the t-criterion and multiple comparisons across three distinct groups of banks, the analysis revealed that nine out of eighteen hypotheses were confirmed, demonstrating significant differences in financial performance linked to the degree of strategic implementation. In summary, this study demonstrates that positioning strategies are not merely abstract management tools but constitute practical, results-oriented mechanisms that strengthen sales management, sustain competitive advantage, and support the long-term growth of commercial banks-particularly in financing the agricultural sector.

This study analyzes financial products offered by commercial banks to agricultural producers in Bulgaria, focusing on farmers' preferences and banks' positioning strategies. Survey data from 33 farmers and 23 banks reveal that the most valued attributes are loan repayment term, possibility of loan guarantee, type of collateral, initial loan amount, and availability of business consulting. Banks that allow subsidies from the State Fund for Agriculture as collateral and provide immediate liquidity are considered most attractive. Four banks-DSK Bank AD, Eurobank AD, UniCredit Bulbank AD, and Investbank ADemerge as leaders in offering financial products aligned with farmers' needs. The findings indicate that targeted segmentation of agricultural producers enhances banks' profitability and market competitiveness, while large banks with dedicated marketing teams achieve more effective product positioning. The study highlights the importance of strategic positioning in achieving sustainable success in the agricultural financial services market.

This research work investigated the effect of electronic fraud on the financial performance of banks in Nigeria. The specific objectives were: to investigate the effect of wire fraud on the financial performance of banks in Nigeria, to evaluate the effect of securities fraud on the financial performance of banks in Nigeria, and to determine the effect of credit card fraud on the financial performance of banks in Nigeria. The study adopted the ex post facto research method with panel data. The analytical technique adopted was the panel least squares regression method. The summary of the major findings of the study are: the study found that amounts lost to fraud through wire transfer has significant negative effect on financial performance of selected deposit money banks in Nigeria. [coefficient = -3.015834, with p-value of 0.0003]; the study found that amount lost to fraud through securities transaction has significant negative effect on financial performance of selected deposit money banks in Nigeria. [coefficient =-8.010412, with a p-value of 0.0417], and the study found that that amount lost to fraud through credit card transactions has negative insignificant effect on financial performance of selected deposit money banks in Nigeria. [coefficient = -1.380107 with a p-value of 0.3041]. The study concluded that electronic fraud has significant negative effect on the financial performance of banks especially with regards to the total assets. Based on the findings, the study recommended that: the banks should take steps to strictly monitor wire transactions to be able to detect fraudulent wire calls, the banks should place a hold on securities transactions that are traceable to Ponzi schemes; and the banks should make efforts to help customers protect their credit cards.

Credit restrictions, such as those happening in the current context shaped by the crisis derived from COVID-19, make working capital management (WCM) a driving force behind SME performance. This paper analyses whether WCM policies affect the economic and financial profitability of Spanish companies in the fish canning industry. Spain leads the EU's production of canned seafood and the seafood industry is a key sector for the Spanish economy. To assess the WCM-profitability relationship, we applied a dynamic panel data methodology in a sample consisting of 377 companies during the period 2010-2018. We can conclude that the economic profitability of fish canning companies is related to the collection period (Days Sales Outstanding or DSO) and the inventory conversion period (Days Inventory Outstanding or DIO). Moreover, empirical evidence reveals the existence of an optimal level of receivables that balances the benefits of increasing sales and the opportunity costs of customer funding. The findings also identify a convex relationship between investment in inventory and economic profitability.