Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord

Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord

We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior, specifically income smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking, we predict corporate bank managers to reduce risk-taking a...

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Bibliographic Details
Main Authors: LIM, Chu Yeong, OW YONG, Kevin
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2017
Subjects:
Basel Accord
Income smoothing
Loan loss provisions
Corporate banking
Retail banking
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research_all/1
https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=1000&context=soa_research_all
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research_all/1
https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=1000&context=soa_research_all

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