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The Effects of Bank Regulators and External Auditors on Loan Loss Provisions
Nicoletti, Allison - 2018
I examine whether bank regulators and external auditors have conflicting effects on loan loss provision timeliness, an accounting choice associated with important economic consequences and a potential conflict between regulators and auditors. In the absence of the other group, auditors and...
Persistent link: https://www.econbiz.de/10012933455
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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
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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
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Basel and the IASB : Accountability Interdependencies and Consequences for Prudential Regulation
Riepe, Jan - 2019
that have different objectives. Therefore, I investigate the legitimacy of prudential regulation based on the capital … the prudential regulator reacts to shortcomings to ensure a higher degree of legitimacy in prudential banking Regulation …
Persistent link: https://www.econbiz.de/10012899026
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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
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CECL : Timely Loan Loss Provisioning and Bank Regulation
Mahieux, Lucas - 2020
We investigate how provisioning models affect bank regulation. We study an accuracy vs. timeliness trade-off between an …
Persistent link: https://www.econbiz.de/10012843474
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The EU's new regulatory framework : the auditor’s perspective
Dennett, Simon - In: Journal of securities operations & custody 9 (2017) 3, pp. 259-268
Persistent link: https://www.econbiz.de/10011845150
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Auditor reporting to bank regulators : effective regulation or regulatory overreach?
Amel-Zadeh, Amir; Barth, Mary E. - In: Journal of accounting & economics 72 (2021) 2/3, pp. 1-11
Persistent link: https://www.econbiz.de/10013271861
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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
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The death of a regulator: strict supervision, bank lending, and business activity
Granja, João; Leuz, Christian - 2020
An important question in banking is how strict supervision affects bank lending and in turn local business activity. Supervisors forcing banks to recognize losses could choke off lending and amplify local economic woes. But stricter supervision could also change how banks assess and manage...
Persistent link: https://www.econbiz.de/10012668203