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Lender Capital Adequacy and Financial Covenant Strictness

Demerjian, Peter R. - 2020

Evidence of the effect of lender financial reporting incentives on debt contract design is sparse. We examine whether regulatory capital adequacy, a first-order reporting concern for banks, is associated with the strictness of financial covenants included in loan contracts. We provide evidence...

Persistent link: https://www.econbiz.de/10012851481

Top Executive Turnover and Loan Loss Provisions : Evidence from Japanese Regional Banks

Enomoto, Masahiro; Fukaya, Yusuke - 2023

sales, commissions, and fees. In summary, we contribute to the bank’s earnings management literature by showing that income …

Persistent link: https://www.econbiz.de/10014348683

Monolithic Versus Differential Impacts of SOX Regulation on Market Valuation of Banks’ Loan Loss Provision

Bouchekoua, Asma - 2013

This study examines the incremental impact of the Sarbanes-Oxley Act (SOX) on the market valuation of the discretionary component of banks' provision for loan losses. The SOX provides an interesting context for testing the efficacy of corporate governance provisions developed in the professional...

Persistent link: https://www.econbiz.de/10013093858

Monolithic versus Differential Impacts of Sox Regulation on Market Valuation of Banks’ Loan Loss Provision

Bouchekoua, Asma - 2013

This study examines the incremental impact of the Sarbanes-Oxley Act (SOX) on the market valuation of the discretionary component of banks' provision for loan losses. The SOX act provides an interesting context for testing the efficacy of corporate governance provisions developed in the...

Persistent link: https://www.econbiz.de/10013094386

Regulation, credit risk transfer with CDS, and bank lending

Pausch, Thilo; Welzel, Peter - 2012

lending behavior and risk sensitivity of a risk-neutral bank. CDS contracts may be used to hedge a bank’s credit risk exposure … at a certain (potentially distorted) price. Regulation is found to induce the risk-neutral bank to behave in a more risk … credit risk. Under the substitution approach in Basel II (and III) a risk-neutral bank will over-, fully or under-hedge its …

Persistent link: https://www.econbiz.de/10009509090

Bank size and risk-taking under Basel II

Hakenes, Hendrik; Schnabel, Isabel - 2006

We analyze the relationship between bank size and risk-taking under the New Basel Capital Accord. Using a model with …

Persistent link: https://www.econbiz.de/10010366524

Banking reform

Jackson, Patricia; Davies, Howard; Miles, David; … - SUERF Conference on Banking Reform <2015, London>; … - 2016

On 3 December EY hosted a SUERF conference on banking reform with Sir Howard Davies, the Chairman of RBS, and Dame Colette Bowe, the Chairman of the Banking Standards Board, as the two keynote speakers. Professor David Miles (Imperial College) gave the SUERF 2015 Annual Lecture on Capital and...

Persistent link: https://www.econbiz.de/10011554963

The SSM at 1

Laeven, Luc; Draghi, Mario; Dombret, Andreas R.; … - SUERF - The European Money and Finance Forum; Deutsche …; … - 2016

Persistent link: https://www.econbiz.de/10011557140

Regulation, credit risk transfer, and bank lending

Pausch, Thilo; Welzel, Peter - 2011

behavior and risk sensitivity of a risk-neutral bank. The bank is exposed to credit risk and may use credit default swaps (CDS …) for hedging purposes. Regulation is found to induce the risk-neutral bank to behave in a more risk-sensitive way: Compared …. Under the Substitution Approach in Basel II (and III) a risk-neutral bank will over-, fully or under-hedge its total …

Persistent link: https://www.econbiz.de/10008909524

Bank Loans Pricing and Basel II : A Multi-Period Risk-Adjusted Methodology Under the New Regulatory Constraints

Curcio, Domenico - 2011

Internal Ratings-Based approach affects the bank loan pricing mechanism, by developing a multiperiod risk-adjusted pricing … provides an immediate support for bank managers in making a loan price-related decision …

Persistent link: https://www.econbiz.de/10013131209