Survey on risk management practices and Basel II implementation : emphasis on capital adequacy, market and operational risks

With more than 100 countries worldwide expected to implement Basel II in 2007-2009, there is currently an immense interest in the readiness of banks in meeting the implementation deadline. Consequently, our final year research project seeks to determine the extent to which banks are disclosing infor...

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Main Authors: Eng, Yi Yuan, Tan, Geok Fang, Woo, Sharon Jie Ni
Other Authors: Kong, Yoon Kee
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/9990
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Institution: Nanyang Technological University
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spelling sg-ntu-dr.10356-99902023-05-19T06:16:16Z Survey on risk management practices and Basel II implementation : emphasis on capital adequacy, market and operational risks Eng, Yi Yuan Tan, Geok Fang Woo, Sharon Jie Ni Kong, Yoon Kee Nanyang Business School DRNTU::Business::Finance::Risk management With more than 100 countries worldwide expected to implement Basel II in 2007-2009, there is currently an immense interest in the readiness of banks in meeting the implementation deadline. Consequently, our final year research project seeks to determine the extent to which banks are disclosing information in accordance with Basel II Pillar 3 requirements and industry risk management practices that are imperative to users of financial statements albeit discretionary under Pillar 3. Using our conceptualized disclosure index, we survey the disclosure quality of 1140 annual reports from 300 banks across the globe for years 2000 to 2004 (where available) and analyze the characteristics of banks that possess stronger risk management disclosure. We further examine the degree of adherence to Pillar 1 minimum capital adequacy ratio (CAR) and assess the implications of Pillar 2 national supervisors’ discretion in implementation by reviewing the regulatory publications of banking authorities in 22 countries. Our time series analysis shows that risk management disclosure and adoption of best industry practices have improved significantly over the years. 2008-09-24T07:38:35Z 2008-09-24T07:38:35Z 2006 2006 Final Year Project (FYP) http://hdl.handle.net/10356/9990 Nanyang Technological University application/pdf
institution Nanyang Technological University
building NTU Library
continent Asia
country Singapore
Singapore
content_provider NTU Library
collection DR-NTU
topic DRNTU::Business::Finance::Risk management
spellingShingle DRNTU::Business::Finance::Risk management
Eng, Yi Yuan
Tan, Geok Fang
Woo, Sharon Jie Ni
Survey on risk management practices and Basel II implementation : emphasis on capital adequacy, market and operational risks
description With more than 100 countries worldwide expected to implement Basel II in 2007-2009, there is currently an immense interest in the readiness of banks in meeting the implementation deadline. Consequently, our final year research project seeks to determine the extent to which banks are disclosing information in accordance with Basel II Pillar 3 requirements and industry risk management practices that are imperative to users of financial statements albeit discretionary under Pillar 3. Using our conceptualized disclosure index, we survey the disclosure quality of 1140 annual reports from 300 banks across the globe for years 2000 to 2004 (where available) and analyze the characteristics of banks that possess stronger risk management disclosure. We further examine the degree of adherence to Pillar 1 minimum capital adequacy ratio (CAR) and assess the implications of Pillar 2 national supervisors’ discretion in implementation by reviewing the regulatory publications of banking authorities in 22 countries. Our time series analysis shows that risk management disclosure and adoption of best industry practices have improved significantly over the years.
author2 Kong, Yoon Kee
author_facet Kong, Yoon Kee
Eng, Yi Yuan
Tan, Geok Fang
Woo, Sharon Jie Ni
format Final Year Project
author Eng, Yi Yuan
Tan, Geok Fang
Woo, Sharon Jie Ni
author_sort Eng, Yi Yuan
title Survey on risk management practices and Basel II implementation : emphasis on capital adequacy, market and operational risks
title_short Survey on risk management practices and Basel II implementation : emphasis on capital adequacy, market and operational risks
title_full Survey on risk management practices and Basel II implementation : emphasis on capital adequacy, market and operational risks
title_fullStr Survey on risk management practices and Basel II implementation : emphasis on capital adequacy, market and operational risks
title_full_unstemmed Survey on risk management practices and Basel II implementation : emphasis on capital adequacy, market and operational risks
title_sort survey on risk management practices and basel ii implementation : emphasis on capital adequacy, market and operational risks
publishDate 2008
url http://hdl.handle.net/10356/9990
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