Jin, Justin Yiqiang; Kanagaretnam, Kiridaran; Lobo, … - In: Journal of Banking & Finance 37 (2013) 2, pp. 614-624
The Federal Deposit Insurance Corporation Improvement Act (FDICIA) of 1991 was designed, among other things, to introduce risk-based deposit insurance, increase capital requirements, and improve banks’ internal controls. Of particular interest in this study are the requirements for annual...