Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel Accord
We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior. Specifically, we ascertain whether bank managers engage in more income smoothing and whether they defer loan loss provisioning as a result of increased regulatory pressure from anticipated changes to the B...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2016
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1529 |
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| Institution: | Singapore Management University |
| Language: | English |