Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/187662 
Erscheinungsjahr: 
2017
Quellenangabe: 
[Journal:] China Journal of Accounting Research [ISSN:] 1755-3091 [Volume:] 10 [Issue:] 1 [Publisher:] Elsevier [Place:] Amsterdam [Year:] 2017 [Pages:] 9-32
Verlag: 
Elsevier, Amsterdam
Zusammenfassung: 
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 banking, we predict corporate bank managers to reduce risk-taking activities or increase income smoothing. Analysis of segmental reports reveals greater (less) income smoothing in the corporate banking segments of low-capital (high-capital) banks during the Basel II period, with their managers recognizing loan loss provisions in a less timely fashion. We find no such effects for retail banking. Although we document an initially negative market reaction to the regulatory announcements, that reaction weakens over time. Overall, the study highlights the unintended consequences of the banking rule changes.
Schlagwörter: 
Basel Accord
Income smoothing
Loan loss provisions
Corporate banking
Retail banking
JEL: 
M41
M48
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