摘要：The sample data of 66 banks of Australia, Norway, and Pakistan is used from the year 2010 to 2017. Based on the model of Pooled Ordinary Least Square (POLS) we aim to find the cost and benefits of cost of intermediation for commercial banks of developed countries with enlightenment on the emerging economy. The empirical findings are: the cost of intermediation is significant for the developed and emerging country. Liquidity maintained in banks are beneficial in financial crises for the cost of intermediation, management efficiency is profitable for developed economy, an example for developing financial sector for the cost of intermediation. Liquidity standards are maintained after the Basel Accord. Small size banks of Pakistan need to improve economies of scale same as the large size banks in Australia and Norway..
关键词：Basel Accord; commercial bank; cost of intermediation; panel data; POLS; bank risk;taking behavior.
