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influence the design of bank capital regulation. Relative to a benchmark autarkic regime, higher capital requirements mitigate … measurement in influencing the design of bank regulation through the implementation of capital requirements …
Persistent link: https://www.econbiz.de/10014123783
boards and EM, indicating that the lack of gender diversity on a bank’s board outweighs the benefits of gender-diverse boards …
Persistent link: https://www.econbiz.de/10013447911
We study the impact of a government-mediated takeover of weak small banks by stronger large banks in India during the recent banking crisis on loan performance. Our within borrower-time and between banks tests show a 25% reduction in delinquency. Evidence on mechanisms suggests that borrowers...
Persistent link: https://www.econbiz.de/10013403770
Regulators frequently relax accounting rules during a financial crisis as a means of regulatory forbearance. The new accounting options provide banks with an opportunity for an accrual-based increase in their regulatory capital. The use of such an accounting option helps reduce the costs of...
Persistent link: https://www.econbiz.de/10013404878
study adds to the literature on the influence of bank supervisors’ institutional characteristics on market discipline, and …
Persistent link: https://www.econbiz.de/10013405480
modification activity from each bank’s public regulatory filings so that banks could modify loans free from capital market scrutiny … posited by bank regulators. To test this question we exploit the fact that the SEC still required public banks to disclose the … modifications, meaning that the type of bank that faces the most capital market scrutiny (public banks) had to disclose loan …
Persistent link: https://www.econbiz.de/10013308446
. This paper examines the effect of accounting restatements on bank liquidity creation. Using a difference …
Persistent link: https://www.econbiz.de/10013308851
this background, this paper examines how holdings of cryptocurrencies on a bank’s balance sheet would be treated under EU … International Financial Reporting Standards and the Bank Accounts Directive is explored. The analyses confirm that long …
Persistent link: https://www.econbiz.de/10013309760
In 2011, the largest banks were designated as Global Systemically Important Banks (GSIBs) by the Financial Stability Board. While these banks face closer supervision and additional constraints, they also benefit from an implicit guarantee from their governments. The changed environment for these...
Persistent link: https://www.econbiz.de/10014362206
regulatory scrutiny from other bank regulators. Taken together, these empirical findings highlight the duality of regulatory …
Persistent link: https://www.econbiz.de/10014355439