Essays about: "basel and economy"

Showing result 1 - 5 of 14 essays containing the words basel and economy.

1. 1. 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

3. 2. Were Swedish Banks Prepared for the Great Lockdown? Stress Testing Banks’ Capital Levels in Light of Historical Crises and Covid-19

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Simon Leo; Johan Bärnheim; [2020]
   Keywords : Basel; Covid-19; Financial Crises; Financial Stability; Stress Tests; Business and Economics;

   Abstract : In modern history, Sweden has experienced two major financial crises: the early 1990s and the global financial crisis in 2008. During the last decades, there has been an increased global focus on regulating and supervising banks, where Basel III is the leading framework. Today, one of the most debated issues within the global economy is Covid-19. READ MORE

4. 3. Increased regulation and higher capital requirements : The profitability of US banks during implementation of Basel III

   University essay from Umeå universitet/Företagsekonomi

   Author : Lars Edvardsson; Calle Nordlander; [2019]
   Keywords : Increased regulation; Basel III; Capital requirements; Implementation;

   Abstract : Since the financial crisis in -08 there has been a need in regulating banks and their behavior. After a while, the Basel committee took action and started to work on the third version of the Basel framework, forcing banks to maintain higher equity and to be prepared for fast drops in liquidity on the market. READ MORE

5. 4. Transition Matrices Conditional on Macroeconomic Cycles: A Portfolio Stress-Test Application

   University essay from Göteborgs universitet/Graduate School

   Author : Jesper Karlsson; [2018-07-04]
   Keywords : Risk Management; Migration Analysis; Intensity Models; IFRS 9; Basel Accords; Portfolio Stress Test;

   Abstract : Transition matrices show the probabilities of credit rating migrations for a pool of ratings within a particular industry, geographical area, time-horizon, etc. Regulation, in the form of Basel accords, has opted for standards in banking that among other techniques use transition matrices, and thus the probability of default, for internally-based risk-assessment, as well as incorporating the external credit rating in the capital requirement calculation. READ MORE

6. 5. The Effect of Capital Requirements on Bank Lending to Small and Medium-Sized Enterprises

   University essay from Göteborgs universitet/Graduate School

   Author : Fredrik Gustavsson; Jonathan Taheri; [2017-07-25]
   Keywords : Small and Medium-Sized Enterprises; Basel III; Capital Requirements; Regulatory Capital; Bank Lending; Europe; System Generalized Method of Moments;

   Abstract : This thesis examines the effect of strengthened capital requirements on the supply-side of bank lending to Small and Medium-Sized Enterprises (SMEs) in Europe. The thesis further assesses the effect of capital buffers on lending to SMEs in addition to examining how different bank lending practices are affected by stricter capital requirements. READ MORE