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This paper considers components of the Liquidity Coverage Ratio – as well as certain prevailing gaps which may necessitate the introduction of a complementary liquidity ratio. The definitions and objectives accorded to the Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR)...
Persistent link: https://www.econbiz.de/10011259211
The Basel III Leverage Ratio, as originally agreed upon in December 2010, has recently undergone revisions and updates – both in relation to those proposed by the Basel Committee on Banking Supervision – as well as proposals introduced in the United States. Whilst recent proposals have been...
Persistent link: https://www.econbiz.de/10011260689
effective corporate governance systems are essential in facilitating high levels of monitoring, accountability and disclosure …
Persistent link: https://www.econbiz.de/10008805896
As well as incorporating and exploring the role of formal analytical methods as a means of highlighting and discovering foundational and fundamental strategy issues, such as the determinants/causes of performance differences between banking institutions and other corporate structures across...
Persistent link: https://www.econbiz.de/10011156981
As well as highlighting the importance of cost benefit analyses in decision- making processes where (expected) outcomes are very difficult to predict – given the degree of prevailing and potential risks and uncertainties, as well as the unquantifiable nature of such risks and uncertainties,...
Persistent link: https://www.econbiz.de/10011259011
Whilst some valid and justified arguments have been put forward in favour of ring fencing, that is, constructing a fire-wall between consumer and investment banks, and that such activities can be achieved without re structuring banks into separate legal entities, the Liikanen Report highlights...
Persistent link: https://www.econbiz.de/10011259246
The Capital Requirements Directive (CRD) IV, which constitutes the Capital Requirements Regulation (CRR), as well as the Capital Requirements Directive (CRD), is aimed at implementing Basel III in the European Union. Consequently, this CRD package, replaces Directives 2006/48 and 2006/49 with a...
Persistent link: https://www.econbiz.de/10011206875
The primary argument of this paper is, namely, that the International Accounting Standards Board (IASB), is in need of an enforcement mechanism. In drawing attention to this argument, the paper not only proposes considerations which are to be taken into account if such a mechanism is to be...
Persistent link: https://www.econbiz.de/10008623486
The main argument of this paper is, namely, the need for greater emphasis on disclosure requirements and measures … corporate governance, contribute to the disclosure process and towards engaging market participants in the process. This paper … will however consider other means whereby transparency and disclosure of financial information within the securities …
Persistent link: https://www.econbiz.de/10008543531
regulations and disclosure requirements to impact risk taking levels is not only dependent on certain factors such as the …
Persistent link: https://www.econbiz.de/10009203633