Impact of Basel III on the discretion and timeliness of banks’ loan loss provisions
The Basel III Accord tightens capital adequacy requirements for banks by increasing the minimum Tier 1 regulatory capital threshold from 4 to 6 percent. It also emphasizes the need to improve timeliness of loan loss provisions. Using a sample of European banks, we examine the impact of this regulati...
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Main Authors: | Jutasompakorn, Pearpilai, Lim, Chu Yeong, Ranasinghe, Tharindra, Yong, Kevin Ow |
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Other Authors: | Nanyang Business School |
Format: | Article |
Language: | English |
Published: |
2022
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Subjects: | |
Online Access: | https://hdl.handle.net/10356/155752 |
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Institution: | Nanyang Technological University |
Language: | English |
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