Sample Of Banks Research Articles

Effect of artificial intelligence on the financial performance of Indian banking sector

Purpose: The purpose of this paper is to explore the impact of Artificial Intelligence on the performance of Indian Banks in terms of financial metrics. The study focused specifically on the NIFTY Bank Index. The paper also advocates that a greater transparency in disclosing AI related information in a Bank’s annual report is required even if it is voluntary. Design/Methodology/Approach: The paper uses a mixed method approach where quantitative and qualitative analysis is combined. A dynamic panel data model is used to understand the impact of AI of Return on Equity (RoE) of 12 Indian Banks in the NIFTY Bank Index over a five-year period. In addition to that, Content analysis of annual reports of banks was conducted to examine AI related disclosure and transparency. Findings: The paper highlights that the integration of Artificial Intelligence (AI) significantly influences the financial performance of sample banks of India. Return on Equity the specific parameter positively influenced with adoption of AI. The profitability of banks is positively impacted by reduced errors and improved operational efficiency. The content analysis of annual reports of the banks indicates different approach for AI disclosure where some banks give detailed information and some are not transparent about AI initiatives. The findings suggest that a higher level of transparency could enhance confidence of all stakeholders. Theoretical Implications: The positive relation between adoption of AI and financial performance, specifically ROE, gives a foundation for academic research to explore the dynamics of emerging technology and financial systems. The study can be extended to explore the impact on other performance indicators in different sectors. Practical Implications: The findings of this study emphasize the importance of transparent AI related disclosures. A detailed reporting about integration of AI helps in enhanced stakeholders’ confidence in case of banking industry. The regulatory framework of banks may also consider making mandatory AI disclosure practices to ensure due accountability to maximize the benefits of AI in banking.

Serum symmetric dimethylarginine concentrations in enalapril- or telmisartan-treated dogs with proteinuric chronic kidney disease

IntroductionRenin-angiotensin-aldosterone system inhibition (RAASi) reduces intraglomerular pressure and is a standard therapy for dogs with proteinuric chronic kidney disease (CKD). RAASi can acutely decrease glomerular filtration rate (GFR); however, its effects on the marker of GFR serum symmetric dimethylarginine (SDMA) concentration in dogs have not been specifically evaluated. The objective of this study was to evaluate changes, relative to pretreatment values, in serum SDMA concentrations in dogs with proteinuric CKD receiving RAASi therapy.MethodsThis retrospective study used banked samples from 29 dogs with proteinuric CKD treated with enalapril (0.5 mg/kg PO q12h; n = 16) or telmisartan (1 mg/kg PO q24h; n = 13) alone (n = 22) or in combination with amlodipine if severely hypertensive (n = 7). Serum SDMA, creatinine, and urea nitrogen (SUN) concentrations were measured before and 7 and 30 days after starting RAASi. Percentage and absolute changes in these biomarkers were calculated for each dog and time point. A linear mixed model was used to test whether changes significantly differed from zero (α < 0.05).ResultsOverall, mean ± SEM Day 7 and 30 percentage change in SDMA were − 4.8 ± 3.6% and − 3.2 ± 3.4%, respectively; in creatinine were 7.4 ± 3.3% and 3.0 ± 3.1%, respectively; and in SUN were 22.1 ± 6.8% and 16.7 ± 6.2%, respectively. Mean changes varied according to whether all dogs, those on RAASi alone, or those co-treated with amlodipine were evaluated. In dogs receiving RAASi alone, at day 7, there were significant mean percentual increases in creatinine (9%; p = 0.023) and SUN (23%; p = 0.005), but SDMA was unchanged. In dogs co-treated with amlodipine, a significant absolute decrease in mean SDMA (−2.29 μg/dL; p = 0.026) occurred at days 7 and 30, while mean creatinine was unchanged and mean SUN increased.DiscussionProteinuric dogs receiving RAASi had low-magnitude changes in serum SDMA and creatinine, and moderate-magnitude changes in SUN concentrations. The direction of change in SDMA did not consistently match that of creatinine and SUN.

The relationship between dividend policy and bank size: Evidence from Jordan

The growing need to comprehend how dividend policy affects bank size, particularly in emerging markets like Jordan, makes this study relevant. Bank size, often measured by total assets, is a key indicator of financial strength and stability. This study aims to examine the relationship between various measures of dividend policy – dividend per share, dividend yield, and dividend per share to earnings per share ratio – and bank size in Jordanian banks, using earnings per share as a control variable.The study employs ordinary least squares regression analysis to investigate the relationship between these variables over a sample of Jordanian banks. Three regression models were constructed to evaluate the impact of each dividend measure on bank size. The results indicate a significant positive relationship between dividend per share and bank size, and between the dividends per share to earnings per share ratio and bank size. The results show that approximately 43.9% of the variance in bank size is explained by the Dividends per share and Earnings per share, and a significant positive correlation is observed between total assets (bank size) and dividend per share, with a coefficient of 53%. Dividend yield, however, showed no significant impact on bank size.The results support that Jordanian banks with a sound dividend policy on dividend per share and its continuity with earnings exhibit higher asset growth. In this respect, bank growth appears to be highly dependent on a prudent dividend policy even from an emerging markets perspective.

Income smoothing in banks: Obfuscation or information?

AbstractDiscretionary income smoothing has been argued to increase bank opacity and degrade financial system stability by making banks more difficult to monitor. However, no direct empirical association between discretionary smoothing and opacity has been established to date. We argue that smoothing could reflect either the opportunistic exercise of discretion that disconnects loan loss provisions (LLPs) from changes in underlying credit quality, consistent with smoothing increasing opacity, or an informative exercise of discretion to communicate forward‐looking information about loan losses. We examine the association between discretionary smoothing and the informativeness of LLPs for a sample of banks from 1994 to 2019 and find that discretionary smoothing is, on average, associated with more informative LLPs. However, this association is nuanced, with cross‐sectional differences and changes over time. We find evidence that an intervention by the SEC into bank LLP practices in the late 1990s curbed opportunistic smoothing via provisioning for homogeneous loans. Subsequently, smoothing is associated with more informative provisions, including for banks with both more homogeneous and more heterogeneous loan portfolios. Our findings are inconsistent with the notion that smoothing may be associated with greater opacity.

Cryopreservation of Human Adult Ventricular Tissue for the Preparation of Viable Myocardial Slices.

Living myocardial slices (LMS) are ultrathin sections of adult myocardium that can be maintained in culture. These slices provide a unique platform for studying interactions between cardiomyocytes (CMs), other cardiac cell types, and the extracellular matrix while maintaining the cytoarchitecture and electrical phenotype of CMs over extended periods. Despite their advantages over other cardiac models, LMS have limitations, particularly their reliance on slice quality. The primary factor influencing the quality of the slices is the method used to process the cardiac tissue block. Current methods typically require immediate slice preparation following the excision of the tissue block, which restricts the timing of experiments. To address this limitation, we developed a simple procedure for cryopreserving human adult myocardium, allowing the preparation of LMS at a later stage. The protocol provides a list of required equipment and reagents, as well as a detailed description of the methodology for processing the myocardium and slice preparation. We present typical results demonstrating that cryopreserved human cardiac tissue retains biomass and structural integrity comparable to freshly obtained myocardium. Furthermore, we assessed the LMS derived from both fresh and cryopreserved samples. Histological analysis confirmed the preservation of viability, normal cytomorphology, and gap junctions between CMs in all LMS after 24 h and up to 5 days of culture in the absence of electrical stimulation. Cryopreservation extends the interval between tissue collection and LMS preparation, facilitating longer-term and more complex experiments. Further research into the impact of cryopreservation on various cardiac cell types will promote better donor organ management and efficient banking of cardiac samples from a multitude of donors and disease states. © 2024 The Author(s). Current Protocols published by Wiley Periodicals LLC. Basic Protocol 1: Preparation and preservation of human adult myocardium Basic Protocol 2: Preparation of adult living myocardial slices from cryopreserved blocks.

Stable spatial patterns of concentrations of antibiotic resistant bacteria in irrigation water

Irrigation waters serve as vectors for the spread of antibiotic-resistant bacteria which presents a worldwide health concern. Determining the concentrations of those bacteria in waters used for irrigation is therefore an important monitoring target. The objective of this work was to determine the existence of persistent spatial patterns in antibiotic-resistant bacteria in an irrigation waterbody and compare the patterns with patterns of water quality parameters. Escherichia coli, total coliforms, and total heterotrophic bacteria concentrations were measured in water samples collected from 20 sites across an irrigation waterbody on nine sampling dates. The Empirical Orthogonal Function (EOF) analysis was used to detect persistent spatial patterns of tetracycline- and cefotaxime-resistant bacteria as well as water quality parameters. The average concentrations of both generic and antibiotic-resistant bacteria were an order of magnitude higher in bank sampling sites than interior sites. From the EOF analysis results, sampling locations were identified which could provide the best estimates of the average concentrations for each bacterial group. Patterns in temperature (rs = -0.638 to -0.749), dissolved oxygen (rs = -0.173 to -0.675), and pH (rs = -0.483 to -0.770) showed the strongest negative correlations with patterns in bacteria concentrations while all other water quality patterns tended to be positively correlated. Results of this work show that the EOF analysis can be a powerful tool in the design of effective monitoring programs which assess antibiotic resistance in irrigation waters by identifying locations which are closest to the spatiotemporal average.

Inclusive FinTech, open banking, and bank performance: evidence from China

Open banking is an emerging business model that is representative of FinTech. To explore whether inclusive FinTech can improve bank performance and identify the underlying mechanisms by which this occurs, we investigate a sample of Chinese commercial banks involved in open banking during 2011–2020. The results show that inclusive FinTech can improve bank performance by improving the bank’s lending rate and liability structure, and that this positive effect is more pronounced in national and rural banks. The results indicate that inclusive FinTech has the greatest impact among banks serving the largest population and those who are excluded from the traditional financial system, and that financial inclusion does not detract from bank performance. However, the results do not provide evidence that inclusive FinTech improves bank performance by reducing risk-taking, suggesting a greater need for inclusive FinTech to focus on risk management. This study adds empirical evidence regarding the role of inclusive FinTech in banks. To promote inclusive FinTech and bank performance, developing economies like China should strengthen digital financial innovations, focus on risk management, and promote cooperation under the open finance framework.

The Impact of Applying International Accounting Standards on the Tax Base: An Applied Study of a Sample Of Banks Listed on the Iraq Stock Exchange

Objectives: The study aimed to examine how international accounting standards affect the taxable base of Iraqi banks listed on the Iraq Stock Exchange. Methods: A stratified purposeful sample of 33 participants was selected, including top management from financial departments of the National Bank of Iraq, Commercial Bank of Iraq, and Bank of Baghdad, as well as accountants and auditors. Data was collected using a questionnaire and analyzed through SPSS software. Results: The findings indicated that accounting information provides essential financial and accounting data necessary for calculating income, expenditure, and profits for tax purposes. This data enables government agencies to estimate the tax base more accurately. Furthermore, financial transparency and reporting include disclosing changes in tax rates compared to the previous accounting period. Specific international accounting standards, including Standards 9, 12, 15, 16, 21, and 36, were found to significantly influence the taxable base of the banks. Conclusion: The study concluded that banks should develop deferred tax asset and liability management strategies to reduce deferred tax impacts on financial statements and improve performance. Additionally, banks should periodically review and adjust their accounting and tax practices to comply with local legislation and international accounting standards, particularly in the areas of financial instruments, income tax, revenue recognition, fixed assets, and exchange rate changes.

The role of Sharia compliance in moderating the indirect influence of board diversity on roe mediated by Zakat disclosure

This study aims to examine the moderating role of Sharia compliance on the relationship between the diversity of the Board of Directors, Board of Commissioners, and Sharia Supervisory Board and Return on Equity (ROE), with Zakat Disclosure as a mediating factor. The research is grounded in agency theory, stakeholder theory, and legitimacy theory, focusing on how board diversity and Sharia compliance influence corporate governance and financial performance, specifically in the context of Islamic banking. The study utilizes a sample of Islamic commercial banks listed with Bank Indonesia. Data from the banks' annual reports and financial statements between 2013 and 2023 are analyzed using a panel data regression model. Multi-Group Analysis (MGA) is employed to test the moderating effects of Sharia compliance on the indirect relationships between board diversity and ROE, mediated by zakat disclosure. The results show that Sharia compliance moderates the relationship between the diversity of the Board of Directors and ROE, with zakat disclosure acting as a mediator. However, Sharia compliance does not moderate the relationship between the diversity of the Board of Commissioners and Sharia Supervisory Board with ROE, as mediated by zakat disclosure. The research provides insights for Islamic banks, highlighting the importance of Sharia compliance and board diversity in enhancing financial performance through zakat disclosure. The findings can inform regulators and practitioners in improving corporate governance practices within Islamic financial institutions. This study contributes to the literature by offering new evidence on the role of Sharia compliance in the governance-performance relationship, particularly the indirect effects through zakat disclosure, and how this dynamic operates within the unique framework of Islamic banking.

Role of the CIBMTR biorepository and registry in precision transplantation research.

Observational studies using registry-based data have become indispensable in our management of patients receiving hematopoietic cell transplantation (HCT) or cellular therapies (CT) for hematologic malignancies. These registries support studies that describe the natural history of disease, evaluate clinical effectiveness, or measure safety and quality of patient care. To complement registries, biobanks exist as an essential partner to provide insight on genetic, molecular, and cellular processes. In this review, we discuss and provide examples of several biobank and registry collaborations that have advanced our knowledge in the field of HCT and CT, using the Center for International Blood and Marrow Transplantation Research (CIBMTR) as a highlighted example. The CIBMTR has collected data on over 650,000 patients and has over 60,000 paired donor recipient banked samples available for research. Biospecimens and clinical data from the CIBMTR have led to advancements in our knowledge and care of conditions such as acute myeloid leukemia and myelodysplastic syndrome (MDS), as well as our understanding of the roles of HLA typing and social determinants of health. Despite the utility in advancing research, registries and biobanks do not exist without challenges which are briefly reviewed. Nevertheless, the contributions of these resources in supporting HCT/CT research are noteworthy.

THE IMPACT OF INTERNAL AUDIT ON THE EFFECTIVENESS OF BANKING RISK MANAGEMENT (APPLIED STUDY ON A SAMPLE OF IRAQI BANKS)

In light of the scientific and technical progress in all aspects of life, banks need a control and auditing system to protect them from the risks they are exposed to as a result of their diverse financial dealings, to reduce or avoid losses and maintain and support banks to carry out their work in a way that enables them to achieve a competitive advantage. The problem is embodied in the extent of the contribution of internal auditing in how to manage banking risks and demonstrate their effectiveness in banks. It aims to stand on the reality of internal auditing and the extent of its application in Iraqi banks, with the importance of identifying the functions of internal auditing in auditing, evaluating and following up on the efficiency and effectiveness of risk management procedures based on the risk-based auditing approach. In addition to the commitment to applying the standards, principles and guidelines issued by the Institute of Internal Auditors or issued by the International Organization for Banking Supervision that govern the performance of the internal auditor and help him identify obstacles and find solutions to support and succeed in risk management in the two banks. The research sample used the questionnaire in the practical aspect to show the effectiveness of internal auditing in managing banking risks and to come up with a number of recommendations, the most important of which are: Continuing work to enhance and develop the skills and knowledge of internal auditors by holding training courses on how to deal with banking risk management to enable them to perform their work effectively, and for banking institutions to support the components of the independence of the internal auditor to perform his work efficiently.

Digitalization and banks' efficiency: Evidence from a European analysis

This paper firstly investigates the impact of digitalisation on bank efficiency and then analyses potential non-linearities in this relationship, as well as the possible moderating role played by bank business models, covering a sample of European banks over the period 2006–2021. Our results suggest that IT investments improve bank efficiency - more on the profit side than on the cost side – but that this interplay has an inverted U-shape, which indicates that excessive investment in IT technologies may be detrimental to both profit and cost efficiency. Moreover, the empirical findings show that the digitalisation-efficiency linkage is sensitive to the business model adopted by banks; in particular, retail-oriented banks benefit more from digitalisation compared to those that are market-oriented. The overall results, including those countries where digitalisation is overall low, are consistent across different robustness tests and model specifications. This study could be helpful in guiding a cognisant digital transition for European banks.

Exploring Serum Ferritin's Connection to the Acute Phase Response in Zoo-Managed African Rhinoceroses.

Despite serum ferritin's potential as an iron status indicator, its concentrations vary significantly throughout a black rhinoceros's (Diceros bicornis) life, sometimes irrespective of iron load. We explored acute phase response-related biomarkers, serum amyloid A (SAA) and ceruloplasmin (Cp), to better understand the mechanisms influencing serum ferritin changes in managed black rhinoceroses. The objective was to evaluate the relationships between circulating levels of ferritin, SAA, and Cp in black and white rhinoceroses (Ceratotherium simum). We analyzed banked serum samples collected serially from 11 black (n = 222) and 7 white (n = 134), rhinoceroses (rhinos) and classified samples based on SAA values: clinically healthy (< 1 mg/L), subclinical (1-7 mg/L), or clinically abnormal (> 7 mg/L). In black rhinos, serum ferritin was not different between health status categories (p = 0.5292), nor was it correlated with SAA (p = 0.4164). However, Cp activity was significantly lower in clinically healthy sera (p < 0.0001) and had a moderate positive association with SAA (r = 0.477, p < 0.0001). Among the white rhino samples, only five had SAA values greater than 1 mg/L, limiting the assessment of ferritin and Cp activity in the health context. Minor, yet significant, relationships were observed between serum ferritin and Cp activity, negative in black rhinos (r = -0.206; p = 0.0022) and positive in white rhinos (r = 0.289, p = 0.0008). Cp activity may aid in diagnosing illness in black and white rhinos, based on values observed in sera collected near the time of death. However, acute inflammatory processes do not appear to be one of the primary drivers of the high ferritin concentrations detected in some black rhinos.

The Too-Big-to-Fail Premium in Tier-2 Capital Bonds and Additional Tier-1 Capital Bonds Primary Markets: Evidence from China

Abstract This study examines the too-big-to-fail expectations in the primary market issuance spreads of commercial bank tier-2 capital bonds and additional tier-1 capital bonds in China. Using a sample of 574 issuances with total amount of 4.76 trillion RMB (749 billion USD), we conduct median regressions with the issuance spreads as the dependent variable. The coefficients of DSIB and GSIB are negative and statistically significant at 1% and 5% levels respectively in the full sample, and are negative and statistically significant at 1% level in the subsample after the guidance on asset management businesses was announced. Ceteris paribus, the issuance spreads of capital bonds of systemically important banks are 15.2 bps to 19.7 bps lower than those issued by other banks. The too-big-to-fail expectations and implicit guarantee of systemically important banks in the Chinese bond market, which narrow the primary market spreads of capital bonds issued by systemically important banks, may account for the results. To address the potential endogeneity issues, we use 90% quantile and 95% quantile of sample bank consolidated assets as proxies of systemic importance, and use China Development Bank bond yields to calculate issuance spreads, and the results show that the conclusion is robust.

Determinant of Earnings Management Pre and Post PSAK 109 in Indonesian Banks

This study aims to determine the differences in Earnings Management and the effect of Institutional Ownership, Managerial Ownership, Audit Committee Competencies, Capital Adequacy Ratio (CAR), and Nonperforming Loan (NPL) on Earnings Management proxied by Discretionary Loan Loss Provision (DLLP) pre and post-PSAK 109 implementation in Indonesian bank listed on the Indonesian Stock Exchange (IDX). This study uses Ordinary Least Square (OLS) regression and Wilcoxon signed-rank test to test the hypothesis. The study used the period pre and post implementation of PSAK 109. We traced each bank's financial report listed on the IDX from 2017 to 2020 to anticipate early implementation. Using purposive sampling, we obtained 40 pre-PSAK 109 and 40 post-PSAK 109 bank samples. This study found no difference in earnings management pre and post-PSAK 109. Institutional Ownership, Managerial Ownership, and Audit Committee Competencies do not affect Earnings Management pre and post-PSAK 109. NPL is positively related to Earnings Management pre and post-PSAK 109, and CAR is positively related to Earnings Management pre-PSAK 109 but has no effect on Earnings Management post-PSAK 109. This study provides additional information for standard setters and OJK regarding monitoring earnings management practices in banking pre and post-PSAK 109.

The Role Of Emotional Intelligence in The Board Of Directors and Its Impact On The Performance and Value Of Institutions and Conservative Practices In Light Of Crises (Applied Research On a Sample Of Banks Listed On ISX)

This research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in improving women's leadership opportunities, especially in developing countries. The study utilizes statistical methods, including Pearson's correlation, to analyze the relationships between variables within a sample of banks listed on the Iraqi securities market, comparing periods before and during the COVID-19 pandemic (2019 and 2020). The goal is to measure the impact of female emotional intelligence on the Board of Directors' ability to manage crises, focusing on variables such as conservative accounting policies, Board compensation and benefits, meeting frequency, the ratio of external auditor fees to enterprise capital, enterprise capital, share profitability, and the market-to-share profitability ratio. Findings indicate that emotional intelligence (measured by the number of females on the Board) positively influences conservative accounting policies and meeting frequency during crisis periods. Conversely, the pre-crisis period showed a negative relationship, suggesting a proactive and risk-responsive stance by women during crisis. Additionally, the study observed an inverse relationship between crisis periods and both Board compensation and external auditor fee ratios, implying a cost-reduction strategy facilitated by female emotional intelligence. The crisis period also saw an increase in the profitability of individual shares and the market-to-share profitability ratio. The research recommends expanding the study to compare the role of emotional intelligence in Boards between developing and developed economies.

Increasing Commitment through the Effect of Green Training and Development and Green Behavior in State-Owned Bank Employees

The rising concern of global warming has spurred numerous organizations and companies worldwide to adopt green business strategies, which integrate environmental management with Human Resource Management (HRM), notably through implementing Green HRM (GHRM). The Indonesian government has also promoted eco-green applications in support of environmental sustainability in various government institutions, including state-owned banks, as a pioneer in the GHRM program. The research evaluated the influence of green training and development on organizational commitment among employees at a state-owned bank. The research raised the novelty by modifying indicators that were relevant to banking activity. Additionally, it examined the role of green behavior as a mediating factor in the relationship between green training and organizational commitment. The research involved 200 employees from the head office of a state-owned bank, using non-probability and convenience sampling methods. Then, data were analyzed using Structural Equation Modeling (SEM) and the Smart PLS 3.0 software. The findings indicate that green training and development significantly influence green behavior, substantially enhancing organizational commitment. A shift towards a more environmentally conscious work culture strengthens employees’ commitment. The management of the state-owned bank, particularly the HRM departments, is advised to focus on enhancing and implementing GHRM practices. The practices include integrating green training and development into their in-person and online programs to promote green behavior and positively impact employee organizational commitment. The research underscores the mediating role of green behavior in the relationship between green training and organizational commitment, although the direct effects are more pronounced than indirect ones.

The Impact of Types of Financial Decisions on Strategic Flexibility (Analytical Study of a Sample of Iraqi Commercial Banks)

The current research aims to study the impact of financial decisions represented by in its dimensions (Dividend Distribution Resolution decision Planning and forecasting) and its effect on Strategic flexibility represented by its dimensions(Resource flexibility, Flexibility of capabilities) Through an analytical study of a sample of Iraqi commercial banks, and for the purpose of identifying financial decisions and the extent of their impact on strategic flexibility, in addition to the tireless efforts made by the banks’ management, this research came as a contribution in this field, and the purpose was to test the research hypotheses, and the researcher distributed (150) questionnaires to a sample of employees who are at the level of (General Manager, Assistant General Manager, head of Department, head of Division, Head of Financial Unit) in the aforementioned field. (119) questionnaires were retrieved from them, and some of them were not Valid. (23) one Valid questionnaires represent (96) of the total distributed questionnaires, and they were analyzed using the statistical program (23. SPSS V). The study concluded with a set of conclusions, the most important of which are: Flexibility Strategy The characteristics of the commercial banks included in the study came at an average evaluation level for the variable as a whole, as well as for both dimensions that make up this variable, which explains that these banks are characterized by an average degree of flexibility. Strategy Regarding the two dimensions that make up this variable: Based on the recommendations presented by this study and its results, the researcher presented a set of studies proposed to be conducted in the future, such as conducting a study on the complementary relationship between financial decisions and flexibility. ....

Using Decision Tree Technique to Predict the Financial Collapse of Iraqi Private Banks: An Applied Study

Predicting the Financial Collapse (FC) using modern technologies and scientific methods for Iraqi private banks is considered an early warning to detect their failure in the future. Therefore, these proposals, represented by scientific methods and modern technologies, are submitted to the specialized bodies represented by (the Central Bank of Iraq) in order to present them to the banks in the research sample to raise their capacity through the use of modern technologies and in order to adopt them as a scientific basis for predicting the FC. The following will be followed: Evaluating the performance of banks and classifying them based on the Camels standard (CS) and predicting the FC based on modern technologies (by relying on the decision tree algorithm). The research relied on the deductive approach to complete the theoretical aspect and the applied (experimental) approach to complete the practical aspect. The researcher also processed and prepared the data and then evaluated the performance of banks and classified them based on the CS equations consisting of five indicators and on the averages of these results as inputs for prediction using DT. Different computer programs were also adopted, as the Excel program was used to unload the data, the (SPSS) program to apply the equations, and the (Matlab) program to predict modern technologies. The most prominent conclusions reached by the research are as follows: Modern technologies represented by decision trees are characterized by providing more accurate information

8524 Pituitary Hormone Dysregulation In Symptomatic Long COVID: A Multi-Center Observational Study

Abstract Disclosure: S.L. Sims: None. A. Labadzhyan: None. Z. Chen: None. S. Kim: None. J. Brathwaite: None. L. Cullen: None. M. Koga: None. U. Cheliadinova: None. V. Hwe: None. D. Gomez: None. C. Andriakos: None. T. Melnik: None. E. Puig-Wong: None. S. Whelan: None. S. Cheng: None. S. Joung: None. Z. Abelev: None. C. Le: None. R. Zabner: None. Y. Kawakami: None. T. Araki: Consulting Fee; Self; Chiesi. Objective: Pituitary hormone dysregulation has been reported in symptomatic long COVID, but it has not been rigorously studied. We conducted a multicenter observational cross-sectional study to assess pituitary hormone levels in long COVID patients and a longitudinal study to follow patients with abnormal results. Methods: Male and female adults with confirmed symptomatic long COVID were recruited from post COVID clinics at Mount Sinai in New York, Cedars-Sinai in Los Angeles, and the University of Minnesota, as well as nationwide physician referrals. Pituitary hormone levels were measured, and because fatigue is common in long COVID, patients completed the QoL-AGHDA survey. Those who exceeded pre-determined survey cutoffs or demonstrated any hormone abnormality were invited to the longitudinal study to repeat surveys and blood work every 3 months. A separate cohort with banked serum samples from before and 3, 6, and 9 months after subacute COVID was used as a comparator. Correlation analysis examined associations between QoL-AGHDA scores and pituitary hormone levels. Results: 246 patients were enrolled in the cross-sectional study after a median of 17.0 months (range, 1-39) since the most recent SARS-CoV2 infection prior to the onset of long COVID symptoms. 56% were enrolled in the longitudinal study due to a high questionnaire score and/or pituitary hormone abnormalities. Current mean follow-up period is 7.95 ± 3.2 months. Mildly elevated prolactin levels were most frequent, observed in 12.7% of patients (males 14.0%, females 12.2%). These patients presented post-COVID with galactorrhea, irregular menses, erectile dysfunction, and nonspecific symptoms of hyperprolactinemia. On follow-up, mild hyperprolactinemia tended to persist. Mildly low IGF1 levels (Z-score &amp;lt;-1.0) were observed in 9.0% of patients (males 6.3%, females 10.0%); on follow-up, IGF1 levels recovered in only 15% of these patients. 2.0% of the entire cohort showed transiently elevated IGF1 levels (Z-score &amp;gt;2.0). Low morning cortisol (&amp;lt;5.0 µg/dL) was observed in 3.3% of patients, but response to cosyntropin stimulation was normal. Mild secondary hypothyroidism was observed in 3.7% of all patients, and mild hypogonadism was observed in 7.8% of males. There was no correlation between QoL-AGHDA score and level of each pituitary hormone. After excluding pre-COVID hormone abnormalities in the post subacute COVID cohort, the rate of hyperprolactinemia was lower than that seen in the long COVID cohort (1% vs 12.7%). The rate of low IGF1 levels was higher in the subacute COVID cohort (22% vs 9.0), but unlike with long COVID, low IGF1 levels after subacute COVID recovered in 3-6 months. Conclusion: Abnormalities in pituitary hormone levels in symptomatic long COVID are frequent, with persistent hyperprolactinemia in &amp;gt;10%. Pituitary hormone screening may be important in patients with prolonged symptomatic long COVID. Presentation: 6/3/2024