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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 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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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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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
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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
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Asymmetric influence in global banking regulation : transnational harmonization, the competition state, and the roots of regulatory failure
Goldbach, Roman - In: Review of international political economy : RIPE 22 (2015) 6, pp. 1087-1127
Persistent link: https://www.econbiz.de/10011453872
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The fragmentation of international banking regulation
Jabbour, Ravel Sami - In: International journal of finance & economics : IJFE 27 (2022) 4, pp. 4451-4471
Persistent link: https://www.econbiz.de/10013461340
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The Influence of Accounting Enforcement on Earnings Quality of Banks : Implications of Bank Regulation and the Global Financial Crisis
Dal Maso, Lorenzo - 2020
We study the effects of country-level accounting enforcement on earnings quality of banks and whether bank regulation …, we provide empirical evidence that bank regulation complements the effect of accounting enforcement on bank earnings …
Persistent link: https://www.econbiz.de/10012829985
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Transnational private governance and the Basel process : banking regulation and supervision, private interests and Basel II
Tsingou, Eleni - In: Transnational private governance and its limits, (pp. 58-68). 2008
Persistent link: https://www.econbiz.de/10008858465
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Financial regulation after the crisis
In: The journal of economic perspectives : EP ; a journal … 25 (2011) 1, pp. 3-114
Persistent link: https://www.econbiz.de/10009157927