Regulation and Bankers’ Incentives
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DOI: 10.1007/s10693-018-0303-z
Abstract: We study the effects of minimum capital requirements, capital buffers, liquidity regulation and loan loss provisions on the incentives of bankers to exert effort and take excessive risk. These regulations impact differently the behavior of… read more here.
Keywords: capital; bankers incentives; loan loss; loss provisions ... See more keywords
The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
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DOI: 10.1016/j.frl.2021.102068
Abstract: Abstract Loan loss provisions (LLP) are relatively large accruals for commercial banks. The discretionary nature of LLP makes them particularly useful in examining the impact of regulations on managerial behaviour. The accounting standards in emerging… read more here.
Keywords: loss provisions; loan loss; accounting standards;