Measuring the Implications of Deception on Bank Efficiency: A Kosovo Case Study

Shpresim Vranovci1 & Ahmet Maloku2

https://doi.org/10.62271/pjc.16.3.451.465

Abstract
Banks greatly enhance an economy’s ability to move financial resources around. However, many deceitful events have interfered with the way Deposit Banks operate. The goal of the bris study was to use a quantitative research methodology based on the ex post facto technique and positivist research philosophy to examine the consequences of deceit in Kosovo. The impact of
deceit on Deposit banks was predicted by the study using Ordinary Least Square (OLS) and data from the Central Bank of Kosovo annual reports for 2012 to 2022. The results showed that the overall level of deceit had no discernible impact on the performance of Deposit Banks. In contrast, Bank Efficiency in Kosovo was positively influenced by the total number of reported incidents and the total number of staff members implicated in deceit. As a result, the study found that deceit in the banking industry negatively impacted Bank Efficiency and suggested that the Central Banks of Kosovo enact more regulation and oversight to curb the
growing rate of deceit.

Keywords: Central Bank; Banks, Deception, Fraud; Bank efficiency