Sökning: "Capital adequacy ratio"

Visar resultat 1 - 5 av 20 uppsatser innehållade orden Capital adequacy ratio.

1. 1. CARs In the Driver’s Seat: The Battle Between Capital and Stock Performance

   Kandidat-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Léo Fégeant; Alice Beer; [2023]
   Nyckelord :Capital Adequacy Ratio; Capital Requirements; Stock Returns; Basel-III; Business and Economics;

   Sammanfattning : 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

3. 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, Företagsekonomi

   Författare :Andrea Hajnalka Csengoi; Nadia Ayadi; [2023]
   Nyckelord :Basel III; regulation; capital adequacy ratio; Global Financial Crisis;

   Sammanfattning : 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

4. 3. The Effectiveness of the Basel Accords : Evidence from European Banks

   Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Författare :Alfred Persson; Petra Marcusson; [2019]
   Nyckelord :Basel Accord; regulatory arbitrage; bank regulation; data envelopment analysis; bank efficiency;

   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

5. 4. IFRS 9 Finansiella instrument : Vilken effekt den nya regleringen har på svenska banker efter införandet

   Kandidat-uppsats, Högskolan Dalarna/Företagsekonomi

   Författare :Hanna Fjellstedt; Daniel Fischer; [2019]
   Nyckelord :IFRS 9; IAS 39; Shareholders equity; Credit loss; Solidity; Expected Credit Loss model; Tier 1 capital; Capital adequacy ratio; IFRS 9; IAS 39; eget kapital; soliditet; Expected Credit Loss ECL modellen; kärnprimärkapital; kapitalrelationen;

   Sammanfattning : 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

7. 5. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

   Master-uppsats, Högskolan Dalarna/Företagsekonomi

   Författare :Abraham Monah; Osedebamen Okojie; [2018]
   Nyckelord :IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

   Sammanfattning : 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