Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord
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DOI: 10.1016/j.cjar.2016.08.003
Abstract: Abstract We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior, specifically income smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail… read more here.
Keywords: income smoothing; pressure income; smoothing banks; regulatory pressure ... See more keywords