Sökning: "Capital Adequacy Ratio"
Visar resultat 1 - 5 av 20 uppsatser innehållade orden Capital Adequacy Ratio.
1. CARs In the Driver’s Seat: The Battle Between Capital and Stock Performance
Kandidat-uppsats, Lunds universitet/Nationalekonomiska institutionenSammanfattning : After the financial crisis of 2008, the Basel Committee on Banking Supervision created the latest Accord for capital requirements: The Basel III Accord. Basel III set higher requirements for both quantity and quality of capital, with the aim to mitigate systemic risk. LÄS MER
2. Banks' Adjustments to Basel III Capital Requirements : Empirical research on a sample of 359 banks between 2015 and 2021
Magister-uppsats, Jönköping University/IHH, FöretagsekonomiSammanfattning : Background: Fifteen years after the Global Financial Crisis, and four years after the enactment of the Basel III Accord, our thesis aims to answer how banks adapted to the new capital requirements. The core objective of the Basel Committee of Banking Supervision was to improve regulation and supervision and address the previous legislation deficiencies. LÄS MER
3. The Effectiveness of the Basel Accords : Evidence from European Banks
Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)Sammanfattning : Purpose:The purpose is to investigate the adequacy of the Basel Accords to fulfill the underlying ideas of reducing risk and stabilizing the financial sector, or if it allows banks to use regulatory arbitrage to maintain a desired productive efficiency- and risk level. Methodology:A two-step analysis is constructed where each bank’s efficiency is first estimated, followed by a panel data regression on the efficiency-score and on a proxy for bank risk. LÄS MER
4. IFRS 9 Finansiella instrument : Vilken effekt den nya regleringen har på svenska banker efter införandet
Kandidat-uppsats, Högskolan Dalarna/FöretagsekonomiSammanfattning : Bakgrund: En ny reglering har införts den 1 januari 2018, vilket är IFRS 9 finansiella instrument som ersätter IAS 39. Värdering och redovisning förändras från en objektiv till en subjektiv bedömning av kreditförluster. Syfte: Syftet med studien är att undersöka vilken effekt IFRS 9 har på svenska banker efter införandet. LÄS MER
5. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia
Master-uppsats, Högskolan Dalarna/FöretagsekonomiSammanfattning : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. LÄS MER