Essays about: "Basel III"

Showing result 1 - 5 of 70 essays containing the words Basel III.

  1. 1. Basel IIIs Impact on Companies’ Cost of Debt: A Comparison between Rated and Unrated Firms- Evidence from the Nordics’

    University essay from Göteborgs universitet/Graduate School

    Author : Wilma Holmström; Jennifer Wall; [2023-06-29]
    Keywords : ;

    Abstract : The Basel recommendations are regulatory recommendations controlling financial stability by, for example, capital requirements. These capital requirements continue to increase, affecting not only banks but also individual companies. READ MORE

  2. 2. Market reaction to Basel III : An event study on the stock market reaction to the announcement by the Basel Committee on Banking Supervision on December 7th, 2017

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : David Kinch Palvig; Anton Östlund Wessberg; [2023]
    Keywords : Banks; Basel III; Capital regulation; Efficient Market Hypothesis; Event study; Financial leverage; Stock markets;

    Abstract : This paper investigates the impact of Basel III on the valuation of banks in the EEA through an event study of the stock market. It contributes to academic literature by enhancing the study by Bruno, Onali & Schaeck (2018) with another event date after the conclusion of their study. READ MORE

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

    University essay from Lunds universitet/Nationalekonomiska institutionen

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

    Abstract : 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. READ MORE

  4. 4. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

    University essay from Umeå universitet/Företagsekonomi

    Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
    Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

    Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE

  5. 5. Banks' Adjustments to Basel III Capital Requirements : Empirical research on a sample of 359 banks between 2015 and 2021

    University essay from Jönköping University/IHH, Företagsekonomi

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

    Abstract : 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. READ MORE