Haku
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Bank accounting regulations, enforcement mechanisms, and financial statement informativeness : cross-country evidence
(15.04.2020)
Accounting and Business Research 3
Accounting and Business Research 3
We construct measures of accounting regulations and enforcement mechanisms that are specific to a country's banking industry. Using a sample of major banks in 37 economies, we find that the informativeness of banks’ financial ...
Are bank capital requirements optimally set? Evidence from researchers’ views
(22.07.2020)
Journal of Financial Stability October ; 2020
Journal of Financial Stability October ; 2020
We survey 149 leading academic researchers on bank capital regulation. The median (average) respondent prefers a 10% (15%) minimum non-risk-weighted equity-to-assets ratio, which is considerably higher than the current ...