ListarDepartament: Finances i Comptabilitat por tema "bank regulation"
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Countercyclical prudential buffers and bank risk-taking
Elsevier (2022-01-31)We investigate the effects of countercyclical prudential buffers on bank risk-taking. We exploit the introduction of dynamic loan loss provisioning in Spain, mandating that banks use historical average loss rates in their ... -
Regulation, Supervision and Accounting Conservatism: The Interactionof the Three Pillars of Basel II on the Quality of Reported Earnings inWorldwide Banks
Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2023)Accounting conservatism is a quality of earnings positively associated with the strength of banking regu- lation and supervision and also high market discipline, but there still remains the unresolved question of the way ...