Similar Search Results

Does monetary policy affect bank risk-taking?

Altunbas, Yener; Gambacorta, Leonardo; Marques-Ibanez, David - Bank for International Settlements (BIS) - 2010

This paper investigates the relationship between short-term interest rates and bank risk. Using a unique database that includes quarterly balance sheet information for listed banks operating in the European Union and the United States in the last decade, we find evidence that unusually low...

Persistent link: https://www.econbiz.de/10008609838

Regulatory discretion and banks' pursuit of "safety in similarity"

Stever, Ryan; Wilcox, James A - Bank for International Settlements (BIS) - 2007

We propose that individual banks' reported loan losses and provisions for future loan losses are lower, all else equal (including their own financial statements), when the banking industry is weaker. We further hypothesize that this option of underreporting charge-offs and provisions provides...

Persistent link: https://www.econbiz.de/10005121421

Should banks be diversified? Evidence from individual bank loan portfolios

Hasan, Iftekhar; Saunders, Anthony; Acharya, Viral V. - Bank for International Settlements (BIS) - 2002

We study empirically the effect of focus (specialization) vs. diversification on the return and the risk of banks using data from 105 Italian banks over the period 1993-1999. Specifically, we analyze the tradeoffs between (loan portfolio) focus and diversification using a unique data set that is...

Persistent link: https://www.econbiz.de/10005063334

Foreign exchange intervention and the banking system balance sheet in emerging market economies

Gadanecz, Blaise; Mehrotra, Aaron; Mohanty, Madhusudan S - Bank for International Settlements (BIS) - 2014

Large-scale forex intervention in emerging market economies (EMEs) aimed at resisting currency appreciation has major implications for the composition of banking system balance sheets. The domestic monetary consequences depend on the nature of central bank liabilities that are the counterpart of...

Persistent link: https://www.econbiz.de/10010754140

The financial turmoil of 2007-?: a preliminary assessment and some policy considerations

Borio, Claudio - Bank for International Settlements (BIS) - 2008

reinforcing steps in three areas: accounting, disclosure and risk management; the architecture of prudential regulation; and …

Persistent link: https://www.econbiz.de/10005127685

Accounting, prudential regulation and financial stability: elements of a synthesis

Borio, Claudio E. V.; Tsatsaronis, Kostas - Bank for International Settlements (BIS) - 2005

regards micro information, significant differences in perspective between accounting standard setters and prudential … accounting standard setters and supervisory authorities is called for both in developing the final set of information and in …

Persistent link: https://www.econbiz.de/10005187748

Risk in financial reporting: status, challenges and suggested directions

Borio, Claudio E. V.; Tsatsaronis, Kostas - Bank for International Settlements (BIS) - 2006

differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …

Persistent link: https://www.econbiz.de/10005063372

Consumer credit scoring: do situational circumstances matter?

Avery, Robert B.; Calem, Paul S.; Canner, Glenn B. - Bank for International Settlements (BIS) - 2004

Although credit history scoring offers benefits to lenders and borrowers, failure to consider situational circumstances raises important statistical issues that may affect the ability of scoring systems to accurately quantify an individual's credit risk. Evidence from a national sample of credit...

Persistent link: https://www.econbiz.de/10005063345

Are credit ratings procyclical?

Furfine, C. H.; Amato, Jeffery D. - Bank for International Settlements (BIS) - 2003

This paper studies the influence of the state of the business cycle on credit ratings. In particular, we assess whether rating agencies are excessively procyclical in their assignment of ratings. Our analysis is based on a model of ratings determination that takes into account factors that...

Persistent link: https://www.econbiz.de/10005063364

Global imbalances and the financial crisis: Link or no link?

Borio, Claudio; Disyatat, Piti - Bank for International Settlements (BIS) - 2011

Global current account imbalances have been at the forefront of policy debates over the past few years. Many observers have recently singled them out as a key factor contributing to the global financial crisis. Current account surpluses in several emerging market economies are said to have...

Persistent link: https://www.econbiz.de/10009024810