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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
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Banking reform
Jackson, Patricia; Davies, Howard; Miles, David; … - SUERF Conference on Banking Reform <2015, London>; … - 2016
On 3 December EY hosted a SUERF conference on banking reform with Sir Howard Davies, the Chairman of RBS, and Dame Colette Bowe, the Chairman of the Banking Standards Board, as the two keynote speakers. Professor David Miles (Imperial College) gave the SUERF 2015 Annual Lecture on Capital and...
Persistent link: https://www.econbiz.de/10011554963
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Monolithic Versus Differential Impacts of SOX Regulation on Market Valuation of Banks’ Loan Loss Provision
Bouchekoua, Asma - 2013
higher valuation of discretionary loan loss provisions when the board was independent and a lower valuation of discretionary … loan loss provisions when the governance committee and the compensation committee were fully independent. In contrast, post … loss provisions when the compensation committee were fully independent. We contribute to prior literature on corporate …
Persistent link: https://www.econbiz.de/10013093858
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Monolithic versus Differential Impacts of Sox Regulation on Market Valuation of Banks’ Loan Loss Provision
Bouchekoua, Asma - 2013
higher valuation of discretionary loan loss provisions when the board was independent and a lower valuation of discretionary … loan loss provisions when the governance committee and the compensation committee were fully independent. In contrast, post …
Persistent link: https://www.econbiz.de/10013094386
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Loan loss accounting and procyclical bank lending : the role of direct regulatory actions
Wheeler, P. Barrett - In: Journal of accounting & economics 67 (2019) 2/3, pp. 463-495
Persistent link: https://www.econbiz.de/10012064492
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Capital (and earnings) incentives for loan loss provisions in Brazil : evidence from a crisis-buffering regulatory intervention
Schechtman, Ricardo; Takeda, Tony - 2018
Persistent link: https://www.econbiz.de/10011946488
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Interplay between accounting and prudential regulation
Bertomeu, Jeremy; Mahieux, Lucas; Sapra, Haresh - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 29-53
Persistent link: https://www.econbiz.de/10014234196
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Loan loss provisions and return predictability : a dynamic perspective
Gao, Phoebe; Lim, Chu Yeong; Liu, Xiumei; Zeng, Cheng - In: China journal of accounting research : CJAR 15 (2022) 2, pp. 1-20
This paper examines the impact of loan loss provisions (LLPs) on return predictability during 1994-2017. We find that …
Persistent link: https://www.econbiz.de/10013269515
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Pandemic lending : micro and macro effects of model-based regulation
Fiordelisi, Franco; Fusi, Giulia; Maddaloni, Angela; … - 2022
in lower credit provision when risk intensifies. Certain features of the IRB models - the use of a downturn Loss Given …
Persistent link: https://www.econbiz.de/10013485965
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Pandemic lending : micro and macro effects of model-based regulation
Fiordelisi, Franco; Fusi, Giulia; Maddaloni, Angela; … - 2022
in lower credit provision when risk intensifies. Certain features of the IRB models - the use of a downturn Loss Given …
Persistent link: https://www.econbiz.de/10013470241