This paper explores the advantages of a new financial charter for large, complex, internationally active financial institutions that would address the corporate governance challenges of such organizations, including incentive problems in risk decisions and the complicated corporate and...

Analysis of the financial crisis has revealed not only major market and regulatory failures, but also shortcomings in supervisory approaches and in banks' systems of internal and external controls. These failures and shortcomings played a significant role in the origin and evolution of the...

For everyone taking part in a development community, endeavoring to bring democracy through ameliorating economic situations and political structures, overcoming poverty, infrastructure decay, limited access to basic resources, and lack of private-sector jobs are sensitive concerns in fragile...

Banks around the globe are implementing IFRS 9 which is a considerable effort. A key element of IFRS 9 is a forward-looking “expected loss” impairment model, which is a significant shift from the current incurred loss model. In this paper, we examine how we may use A-IRB models in the...

This paper analyses banking governance by taking into account both company's interests and prudential regulation. The focus on European regulatory framework and Italian rules allows us to understand the peculiar role of financial intermediaries. This is the reason why this regulation is aimed to...

This report provides an assessment of Senegal's corporate governance policy framework, enforcement, and compliance practices. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure...

This report assesses Nepal's corporate governance policy framework, enforcement, and compliance practices. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in...