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Auswirkungen von Eigenkapitalregulierung auf optimale Bankkreditzinsniveaus (Effect of capital regulation on optimal bank loan interest rate levels)
Szüle, Borbála - Közgazdaságtudományi Kar, Budapesti Corvinus Egyetem - 2014
Die Vielfalt von möglichen wirtschaftlichen Konsequenzen von Banksolvenzproblemen trägt auch dazu bei, dass wissenschaftliche Fragen über die Eigenkapitalregulierung im Bankensektor schon seit einigen Jahren ziemlich intensiv diskutiert werden. Die Effekte von Eigenkapitalregulierung können...
Persistent link: https://www.econbiz.de/10011082600
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Measuring a Bank’s Financial Health: A Case Study for the Greek Banking Sector
Thalassinos, John; Liapis, Konstantinos - In: European Research Studies Journal XIV (2011) 3, pp. 135-172
The main aim of this article is to demonstrate a holistic framework for measuring a bank’s financial health by … qualitative and quantitative components, with the banks’ ratings. The dependent variable is the bank’s financial health score …, represented by a dummy variable based on the bank’s rating by the rating agencies and from the relevant value of each bank that …
Persistent link: https://www.econbiz.de/10010663686
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New Dimensions of Country Risk in the Context of the Current Crisis: A Case Study for Romania and Greece
Deceanu, Liviu; Pintea, Mirela; Thalassinos, El; … - In: European Research Studies Journal XIII (2010) 3, pp. 225-236
The attractiveness of a state regarding foreign investors, multinational banks and creditors, is closely related to country risk assessment. Most of the financial and economic rating agencies such as Standard & Poor's, Fitch, Moody's, etc., are in a position to analyze, more or less...
Persistent link: https://www.econbiz.de/10009143673
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Rethinking the Principles of Bank Regulation: A Review of Admati and Hellwig's The Bankers' New Clothes
Myerson, Roger B. - In: Journal of Economic Literature 52 (2014) 1, pp. 197-210
In an important new book, Anat Admati and Martin Hellwig raise broad critical questions about bank regulation. These …
Persistent link: https://www.econbiz.de/10010751917
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Le lissage du résultat : enjeux spécifiques au secteur bancaire français
Thuelin, Elisabeth - Université Paris-Dauphine (Paris IX) - 2001
L'existence d'une réglementation prudentielle assise sur les fonds propres influence les choix comptables des banques. Les positions restrictives de l'IASC sur les montages déconsolidants et le recours croissant au marché pour évaluer les actifs sont susceptibles de remettre en cause leurs...
Persistent link: https://www.econbiz.de/10010742273
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Did Fair-Value Accounting Contribute to the Financial Crisis?
Laux, Christian; Leuz, Christian - In: Journal of Economic Perspectives 24 (2010) 1, pp. 93-118
evidence to date points in the opposite direction, that is, toward the overvaluation of bank assets during the crisis. …
Persistent link: https://www.econbiz.de/10008622132
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Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
Demerjian, Peter R. - In: Journal of Accounting and Economics 52 (2011) 2, pp. 178-202
Recent years have seen a sharp decline in the use of balance sheet-based covenants in private debt contracts. I hypothesize that changes in accounting standards can explain part of this decline. Standard setting has shifted towards a “balance sheet approach”, which I predict has made the...
Persistent link: https://www.econbiz.de/10011043062
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Performance et juste valeur : la communication financière des établissements de crédit
Escaffre, Lionel; Thuelin, Elisabeth - Université Paris-Dauphine (Paris IX) - 2004
Dès le 1er janvier 2005, les normes comptables applicables aux établissements de crédit cotés membres de l'Union européenne seront celles produites par l'IASB. Ces normes accordent une part croissante à la juste valeur. L'objectif de ce papier consiste en l'étude des caractéristiques de...
Persistent link: https://www.econbiz.de/10011073082
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Principles of a Two-Tier European Deposit (Re-)Insurance System
Gros, Daniel - In: Credit and Capital Markets 45 (2012) 4, pp. 489-499
There is general agreement that banking supervision and resolution have to be organised at the same level. It is often argued, however, that there is no need to tackle deposit insurance because it is politically too sensitive. This note proposes to apply the principles of subsidiarity and...
Persistent link: https://www.econbiz.de/10010927996
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Macroeconomic Impact of Basel III
Slovik, Patrick; Cournède, Boris - Economics Department, Organisation de Coopération et … - 2011
point per annum. Economic output is mainly affected by an increase in bank lending spreads as banks pass a rise in bank … Tier 1 capital ratio) could increase bank lending spreads by about 50 basis points. The estimated effects on GDP growth …
Persistent link: https://www.econbiz.de/10008838314