current Basel I capital framework does not require banks to hold sufficient amounts of capital to support their mortgage … lending activities. The new Basel II capital rules are intended to correct this problem. However, Basel II models could become … default and loss estimated and, thus, could affect the amount of capital that banks are required to hold. This paper finds …

The purpose of this paper is to examine empirically the impact of intellectual capital disclosure (IC) on cost of … Equity capital. The empirical research is based on companies listed in the French SBF 120 stock market index. The findings … confirm our hypotheses that stipulate the existence of a significant and negative association between intellectual capital …

institution’s credit worthiness and the return on its market value, and importantly, on the level and quality of capital … steps taken to increase resilience, notably higher capitalization. Our results suggest increased capital buffers may …