Ghafar b. Ismail, Abd.; Shah Shaharudin, Roselee; … - In: Journal of Financial Reporting and Accounting 3 (2005) 1, pp. 41-47
The 1988 Basle regulations are meant to synchronise banking regulations worldwide and add to the stability of the global banking system. Basle II, due to be released in 2006, addresses some of the flaws in the 1988 accord. However, both versions do not close a loophole for managing earnings...