) respectively in Nigeria in the recent past. Methodology: Bank-level unbalanced panel datasets of a sample 16 DMBs, which are … on one regime (IAS 39) of IFRS loan loss reporting but mitigated by the partial implementation of the second regime (IFRS …

regulatory liquidity requirements on bank behavior. A multi-stage decision situation allows for considering the interaction … between credit risk and liquidity risk of banks. This interaction is found to make a risk neutral bank behave as if it were …

specifically, we examine the influence of ownership, IFRS disclosure rules and economic fluctuation on the income smoothing … behaviour of South African banks while controlling for the traditional determinants of bank income smoothing via loan loss …-capitalised during boom periods (iv) and is pronounced among banks that adopt IFRS and among banks with a Big 4 auditor. We also find …

A simple analytical framework of bank's behaviour is presented to explore the key drivers of banks' profitability … prudential measures (here focus will be devoted on capital requirements) interact affecting bank's profitability (focus here is … bank issuing deposits (and exploiting its implicit rent) …

This study models the impact of new capital regulations proposed under Basel III on bank profitability by constructing … a stylized representative bank's financial statements. We show that the higher cost associated with a one … scheduled commercial banks, one-percentage point increase in capital ratio can be recovered by increasing the bank lending …

performance, that is, profitability and efficiency. Considering bank size, the results show a diverse impact of regulation on bank … efficiency and profitability of banks. This study aims to examine the impact of the introduction of two major regulatory changes … (Basel II and Basel III) on bank performance, in terms of bank size and bank-specific and macroeconomic variables. A two …

banks based on how bank profitability response differs across different types of banks. The development of a one …Ensuring liquidity is critical for the functioning of banks. This study investigates the functional form of bank … profitability and liquid asset holdings. We test for an inverted Kuznets curve-shaped quadratic polynomial relationship using …

We investigate how provisioning models affect bank regulation. We study an accuracy vs. timeliness trade-off between an … coordination between standard setters and bank regulators could enable the latter to relax capital requirements in order to spur …