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Usability of bank capital buffers : the role of market expectations
Abad, José M.; Garcia Pascual, Antonio - 2022
have been reluctant to do so. Provided the market expects a bank to rebuild its buffers, any draw-down will open up a … capital shortfall that will weigh on its share price. Therefore, a bank will only decide to use its buffers if the value …
Persistent link: https://www.econbiz.de/10013170551
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External audit arrangements at central banks
Arda, Atilla; Gororo, Martin; Grochalska, Joanna; … - 2018
bank financial statements, as well as legal and institutional measures that support audit quality and independence. The … audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on …
Persistent link: https://www.econbiz.de/10011932547
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Do audits deter or provoke future tax noncompliance? : evidence on self-employed taxpayers
Beer, Sebastian; Kasper, Matthias; Kirchler, Erich; … - 2019
This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial...
Persistent link: https://www.econbiz.de/10012122691
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International Versus Domestic Auditing of Bank Solvency
Feltenstein, Andrew - 2003
develop a model that compares two alternative institutions for bank auditing. Neither of these institutions would require as … these is a system of central bank auditing of national banks. The second type of auditing is carried out by an international …This paper examines alternative ways to prevent losses from bank insolvencies. It is widely viewed that transparency in …
Persistent link: https://www.econbiz.de/10014399980
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The economic impact of healthcare quality
Helsø, Anne-Line Koch; Pierri, Nicola; Wang, Adelina Yanyue - 2019
We study the costs of hospitalizations on patients' earnings and labor supply, using the universe of hospital admissions in Denmark and full-population tax data. We evaluate the quality of treatment based on its ability to mitigate the labor market consequences of a given diagnosis and propose a...
Persistent link: https://www.econbiz.de/10012103578
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Corruption and the Provision of Health Care and Education Services
Tiongson, Erwin - 2000
Government intervention to correct market failures is often accompanied by government failures and corruption. This is no more evident than in social sectors that are characterized by significant market failures and government intervention. However, the impact of corruption on the public...
Persistent link: https://www.econbiz.de/10014399897
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The Quality of Public Investment
Chakraborty, Shankha - 2009
This paper develops a growth model with specialized goods where inefficient and corrupt bureaucracies interact with the provision of public investment services in affecting the productivity of private capital, specialization, and growth. The model provides potential explanations for the...
Persistent link: https://www.econbiz.de/10014403182
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Cyber risk surveillance : a case study of Singapore
Goh, Joseph; Kang, Heedon; Koh, Zhi Xing; Lim, Jin Way; … - 2020
Cyber risk is an emerging source of systemic risk in the financial sector, and possibly a macro-critical risk too. It is therefore important to integrate it into financial sector surveillance. This paper offers a range of analytical approaches to assess and monitor cyber risk to the financial...
Persistent link: https://www.econbiz.de/10012170162
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Fiscal rules and fiscal councils : recent trends and performance during the COVID-19 pandemic
Davoodi, Hamid; Elger, Paul; Fotiou, Alexandra; … - 2022
Adoption of fiscal rules and fiscal councils continued to increase globally over the last decades based on two new global datasets. During the pandemic, fiscal frameworks were put to test. The widespread use of escape clauses was one of the novelties in this crisis, which helped provide policy...
Persistent link: https://www.econbiz.de/10013170563
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Independent fiscal councils : recent trends and performance
Beetsma, Roel; Debrun, Xavier; Fang, Xiangming; Kim, Young - 2018
Countries increasingly rely on independent fiscal councils to constrain policymakers' discretion and curb the bias towards excessive deficits and pro-cyclical policies. Since fiscal councils are often recent and heterogeneous across countries, assessing their impact is challenging. Using the...
Persistent link: https://www.econbiz.de/10012252768