Narrow search
Showing 1 - 10 of 9,720
Cover Image
Loan loss provisions and income smoothing in banks : the role of trade openness and IFRS in BRICS
Biswas, Sarit; Bhattacharya, Sharad Nath; Jin, Justin Y.; … - In: China Accounting and Finance Review 26 (2024) 1, pp. 76-101
adopting the International Financial Reporting Standards (IFRS) can mitigate it. Design/methodology/approach The analysis … financial reports under the IFRS. Path analysis reveals that the effect of TO is driven by nonperforming loans (NPLs …). Additionally, the IFRS restricts earnings management in the BRICS banking sector when a better institutional environment is present …
Persistent link: https://www.econbiz.de/10014515896
Cover Image
Can Accounting Regulation Strengthen Resilience? The Impact of IFRS 9 Adoption on Loan Loss Provisioning and Bank Behavior
Mies, Michael; Menk, Michael Torben - 2023
. Thus, this paper provides early empirical evidence of the IFRS 9 transition for bank supervisors, governments, and … impact of accounting standard changes on bank behavior and, consequently, on the resilience of corporate and investment banks …
Persistent link: https://www.econbiz.de/10014349809
Cover Image
How Much Capital Does a Bank Need : A Few Points Regarding the Basel Accord
Mehedi Nizam, Ahmed - 2019
Basel framework for bank's capital adequacy has been criticized for its over reliance on external credit rating … bank from a more holistic point of view. Here, we attain all the above issues and provide a comprehensive framework … regarding bank's capital adequacy and liquidity requirements which is claimed to settle all the aforementioned issues and …
Persistent link: https://www.econbiz.de/10012891898
Cover Image
The countercyclical capital buffer and the composition of bank lending
Auer, Raphael A.; Matyunina, Alexandra; Ongena, Steven - 2021
Do macroprudential regulations on residential lending influence commercial lending behavior too? To answer this question, we identify the compositional changes in banks' supply of credit using the variation in their holdings of residential mortgages on which extra capital requirements were...
Persistent link: https://www.econbiz.de/10012643066
Cover Image
Macroprudential policy : a blessing or a curse?
Popoyan, Lilit - 2016
After the destructive impact of the global financial crisis of 2008, many believe that pre-crisis financial market regulation did not take the "big picture" of the system suffciently into account and, subsequently, financial supervision mainly "missed the forest for the trees". As a result, the...
Persistent link: https://www.econbiz.de/10011477338
Cover Image
Measuring Capital Adequacy Supervisory Stress Tests in a Basel World
Wall, Larry D. - 2015
credit and interest rate risk, the way it measures bank capital, and the way it creates countercyclical capital buffers …
Persistent link: https://www.econbiz.de/10013026153
Cover Image
Measuring capital adequacy supervisory stress tests in a Basel world
Wall, Larry D. - 2013
credit and interest rate risk, the way it measures bank capital, and the way it creates countercyclical capital buffers …
Persistent link: https://www.econbiz.de/10010209131
Cover Image
The adoption of stress testing : why the Basel capital measures were not enough
Wall, Larry D. - 2013
The Basel capital adequacy ratios lost credibility with financial markets during the crisis. This paper argues that failure was the result of the reliance of the Basel standards on overstated asset values in reported equity capital. The United States' stress tests were able to assist in...
Persistent link: https://www.econbiz.de/10010209147
Cover Image
Shadow banking : financial intermediation beyond banks
Adrian, Tobias; Chrétien, Edouard; Chui, Michael; … - Shadow Banking: Financial Intermediation beyond Banks …; … - 2018
Persistent link: https://www.econbiz.de/10011790739
Cover Image
The zero risk fallacy? : banks' sovereign exposure and sovereign risk spillovers
Kirschenmann, Karolin; Korte, Josef; Steffen, Sascha - 2017
European banks are exposed to a substantial amount of risky sovereign debt. The "missing bank capital" resulting from …-weights. More bank capital as well as positive risk-weighting for sovereign exposures mitigates spillovers. …
Persistent link: https://www.econbiz.de/10011764975