Similar Search Results

A lost game of bank gargains : West Germany and international banking regulation between Bretton Woods and Basel I (1972-1988)

Kemmerer, Matthias - In: Jahrbuch für Wirtschaftsgeschichte 64 (2023) 2, pp. 339-375

Current theories of financial regulation suggest expanding rules-based formal state intervention to promote …-based informal co- and self-regulation through domestic (gentlemen's) agreements underpinned West German bank internationalisation … regulation, drawing on unused primary sources: Coalitions between the German regulating and regulated actors were bolstered by a …

Persistent link: https://www.econbiz.de/10014436557

The economic consequences of including fair value adjustments to shareholders' equity in regulatory capital calculations

Chircop, Justin; Novotny-Farkas, Zoltán - 2014 - First draft: April 10, 2014, This draft: September 18, 2014

We investigate the economic consequences of the implementation of a particular aspect of Basel III in the U.S. Specifically, the Basel III proposal and the corresponding U.S. rule (hereafter referred to as the removal of the AOCI filter) to make the inclusion of unrealized fair value gains and...

Persistent link: https://www.econbiz.de/10010429138

A Primer on Regulatory Bank Capital Adjustments

Lubberink, Martien Jan Peter - 2014

To calculate regulatory capital ratios, banks have to apply adjustments to book equity. These adjustments vary with a bank's solvency position: Low solvency banks report values of Tier 1 regulatory capital that exceed book equity. These banks benefit from regulatory adjustments to inflate...

Persistent link: https://www.econbiz.de/10013063353

Bank audit regulations and reporting quality

Khurana, Inder K.; Zhong, Rong - In: Journal of international accounting research 20 (2021) 3, pp. 81-116

Persistent link: https://www.econbiz.de/10012806042

Bank Earnings and Regulatory Capital Management Using Available for Sale Securities

Barth, Mary E. - 2017

Based on a large sample of publicly listed and non-listed US commercial banks from 1996 to 2011, we find robust evidence consistent with banks using realized available for sale (AFS) securities gains and losses to smooth earnings and increase low regulatory capital. We also find (i) banks with...

Persistent link: https://www.econbiz.de/10012973127

Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord

Lim, Chu Yeong; Yong, Kevin Ow - In: China journal of accounting research : CJAR 10 (2017) 1, pp. 9-32

We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior, specifically income smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking, we predict corporate bank managers to reduce...

Persistent link: https://www.econbiz.de/10011844692

Accounting Changes and Enforcement of Bank Capital Requirements in a Crisis

Kostic, Natalija; Laux, Christian; Muthsam, Viktoria - 2023

A common response to systemic shocks are accounting changes that reduce the impact of losses on banks’ regulatory capital. We show that these accounting changes can increase banks' incentive to raise capital. Banks trade off the cost of raising equity and the cost of violating regulatory...

Persistent link: https://www.econbiz.de/10014255094

Does IFRS 9 increase banks' resilience?

Kund, Arndt-Gerrit; Rugilo, Daniel - 2023

IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects. First, the "cliff-effect", which refers to sudden...

Persistent link: https://www.econbiz.de/10014230334

The effects of bank regulators and external auditors on loan loss provisions

Nicoletti, Allison - In: Journal of accounting & economics 66 (2018) 1, pp. 244-265

Persistent link: https://www.econbiz.de/10011904791

Audit Fees in Global Systemically Important Banks and Banking Supervisory Power

Lobo, Gerald J.; Oberson, Romain; Schatt, Alain - 2023

an improvement of the financial reporting quality of these banks. Overall, we conclude that while the GSIB regulation had …

Persistent link: https://www.econbiz.de/10014362206

1
2
3
4
5
6
7
8
9
10
Next
Last