Năstase, Pavel; Unichaşu, Simona Felicia - In: Journal of accounting & management information systems … 12 (2013) 1, pp. 101-117
goal of the Basel Committee regulations was to improve the risk management practice, introduce supervisory review of banks …’ internal capital assessment process and enhance the level of transparency in public reporting. Basel II Accord introduced a new … approach to risk within the banking industry as the operational risk was included for the first time. A new framework, Basel …
