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Does greater transparency discipline the loan loss provisioning of privately held banks?
Bischof, Jannis; Foos, Daniel; Riepe, Jan - 2020
We investigate the relationship between the transparency of loan loss provision disclosures and the provisioning … mandatory disclosures of loan loss provisions. Using proprietary data provided by the national supervisor, we are able to … loss provisions to a lesser extent for income smoothing once they are required to disclose their accounting choice. At the …
Persistent link: https://www.econbiz.de/10012256499
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Loan loss provisioning and procyclicality : evidence from an expected loss model
Domikowsky, Christian; Bornemann, Sven; Düllmann, Klaus; … - 2014
Several studies have addressed, with conflicting results, the issue of procyclical effects of loan loss provisions in … the past. More recently, the weak performance of incurred loss models in the financial crisis has given rise to a new … expected loss model in IFRS 9. This study contributes to the extant literature by separately analyzing the cyclical effects of …
Persistent link: https://www.econbiz.de/10010465580
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Implications of bank regulation for loan supply and bank stability : a dynamic perspective
Bucher, Monika; Dietrich, Diemo; Hauck, Achim - 2018
A bank's decision on loan supply and capital structure determines its immediate bankruptcy risk as well as the future availability of internal funds. These internal funds in turn determine a bank's future costs of external finance and future vulnerability to bankruptcy risks. We study these...
Persistent link: https://www.econbiz.de/10011918996
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Financial stability committees and the countercyclical capital buffer
Edge, Rochelle M.; Liang, Jean Nellie - 2020
Multi-agency financial stability committees (FSCs) have grown dramatically since the global financial crisis. However, most cannot direct actions or recommend to other agencies that they take actions, and most would influence policy actions only through convening and discussing risks. We...
Persistent link: https://www.econbiz.de/10012170614
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A comprehensive view on risk reporting : evidence from supervisory data
Abbassi, Puriya; Schmidt, Michael - 2018
We show that banks' risk exposure in one asset category affects how they report regulatory risk weights for another asset category. Specifically, banks report lower credit risk weights for their loan portfolio when they face higher risk exposure in their trading book. This relationship is...
Persistent link: https://www.econbiz.de/10011826077
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Effects of bank capital requirements on lending by banks and non-bank financial institutions
Bednarek, Peter; Briukhova, Olga; Ongena, Steven; … - 2023
What is the impact of a sudden and sizeable increase in bank capital requirements on the lending activity by directly affected banks and by non-affected non-bank financial institutions (NBFIs)? To answer this question, we apply a difference-in-differences methodology around the capital exercise...
Persistent link: https://www.econbiz.de/10014384399
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Regulation, credit risk transfer with CDS, and bank lending
Pausch, Thilo; Welzel, Peter - 2012
We integrate Basel II (and III) regulations into the industrial organization approach to banking and analyze the interaction between capital adequacy regulation and credit risk transfer with credit default swaps (CDS) including its effect on lending behavior and risk sensitivity of a...
Persistent link: https://www.econbiz.de/10009509090
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Stressed banks? : evidence from the largest-ever supervisory review
Abbassi, Puriya; Iyer, Rajkamal; Peydró, José-Luis; … - 2020
Regulation needs effective supervision; but regulated entities may deviate with unobserved actions. For identification, we analyze banks, exploiting ECB’s asset-quality-review (AQR) and supervisory security and credit registers. After AQR announcement, reviewed banks reduce riskier securities...
Persistent link: https://www.econbiz.de/10012214740
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Regulatory competition in capital standards with selection effects among banks
Haufler, Andreas; Maier, Ulf - 2017
Several countries have recently introduced national capital standards exceeding the internationally coordinated Basel III rules, which is inconsistent with the 'race to the bottom' in capital standards found in the literature. We study regulatory competition when banks are heterogeneous and give...
Persistent link: https://www.econbiz.de/10011591503
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Credit risk interconnectedness : what does the market really know?
Abbassi, Puriya; Brownlees, Christian; Hans, Christina; … - 2016
We analyze the relation between market-based credit risk interconnectedness among banks during the crisis and the associated balance sheet linkages via funding and securities holdings. For identification, we use a proprietary dataset that has the funding positions of banks at the bank-to-bank...
Persistent link: https://www.econbiz.de/10011456511