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When and how do firms respond to proposed regulation? Evidence from Basel III

Hendricks, Bradley E. - 2020

We examine the period over which banking authorities discussed, adopted, and implemented Basel III to understand whether, when, and how firms respond to proposed regulation. We find evidence to suggest that the affected banks not only lobbied rule makers against it, but these banks also made...

Persistent link: https://www.econbiz.de/10012856871

Agency Conflicts, Bank Capital Regulation and Accounting Measurement

Lu, Tong; Sapra, Haresh; Subramanian, Ajay - 2016

We develop a model to show how shareholder-creditor agency conflicts interact with accounting measurement rules to influence the design of bank capital regulation. Relative to a benchmark autarkic regime, higher capital requirements mitigate inefficient asset substitution, but exacerbate...

Persistent link: https://www.econbiz.de/10014123783

Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality : Does IFRS Matter? Empirical Evidence from Nigeria

Ozili, Peterson K - 2015

Prior research show that banks have various motivations for influencing loan loss provisions. This study examines these … motivations and the behaviour of loan loss provision in relation to the business cycle. After controlling for the impact of Basel … the model. Additionally, I find that (i) banks increase loan loss provisioning after the implementation of Basel; (ii …

Persistent link: https://www.econbiz.de/10013031354

When losses turn into loans : the cost of undercapitalized banks

Blattner, Laura; Farinha, Luísa A.; Rebelo, Francisco - 2019

cutting back on lending but also by reallocating credit to firms in financial distress with prior underreported loan loss … provisioning. We develop a method to detect when banks delay loss reporting using detailed loan-level data. We then show that the …

Persistent link: https://www.econbiz.de/10011975387

Bank capital buffers and bank risks : evidence from the Namibian banking sector

Sheefen, Johannes P. S. - In: International journal of business and economic sciences … 15 (2022) 3, pp. 60-68

Purpose: This paper analysed the effects of bank's risk on capital buffer in Namibia, in the absence of the consensus on the cyclical behavior of capital buffers. Design/methodology/approach: The study employed the autoregressive distributed lag (ARDL) modelling technique on quarterly data for...

Persistent link: https://www.econbiz.de/10014281281

Moving toward the Expected Credit Loss Model under IFRS 9 : Capital Transitional Arrangement and Bank Systematic Risk

Dong, Minyue; Oberson, Romain - 2021

requires the use of an expected credit loss model instead of an incurred loss model to estimate the impairment of financial …

Persistent link: https://www.econbiz.de/10013224582

How Six Large Banks Reacted to a Basel III Proposal to Include Credit Derivatives in the Leverage Ratio

Fischer, Dov - 2015

In the wake of the 2008 financial crisis, bank regulators are paying more attention to derivatives. In a move that can be seen as a step away from fair-value accounting, bank regulators (Basel III) have proposed to calculate bank leverage ratios using notional values, rather than fair values, of...

Persistent link: https://www.econbiz.de/10013034704

Online Appendix for 'Disclosure Regulation in the Hands of Bank Regulators'

Kim, Sehwa - 2020

Persistent link: https://www.econbiz.de/10012846466

Disclosure Regulation in the Hands of Bank Regulators

Kim, Sehwa - 2020

Using a unique setting where stand-alone banks submit filings to bank regulators instead of the SEC, we examine the consequences of disclosure regulation in the hands of bank regulators. Consistent with theory, we find that bank regulators are less concerned about transparency than the SEC. Bank...

Persistent link: https://www.econbiz.de/10012848685

Bank Loan Loss Provisions, Investor Protection and the Macroeconomy

Ozili, Peterson K - 2019

This study investigates the non-discretionary determinants of bank loan loss provisions in Africa after controlling for … banks have higher loan-to-asset ratios. Also, larger banks in financially developed African countries have fewer loan loss …

Persistent link: https://www.econbiz.de/10012901556