...Dieu Tran; Truc Nguyen Purpose This paper aims to investigate the impact of capital buffer on risk-taking in the Vietnam banking sector as well as examine the moderating role of capital regulation based on Basel II standards and shadow banking on this correlation. Design/methodology/approach...

...Hiep Ngoc Luu; Phuong-Tra Vu; Dung Thuy Thi Nguyen; Thinh Gia Hoang Purpose The paper aims to examine the impact of tighter banking regulation on banks’ loan loss provisioning in an emerging market context. Design/methodology/approach The authors exploit the adoption of the Basel II Accord...

... of Basel II, i.e. capital, supervisory power and market discipline. The paper then uses a two-step system generalised method of moments estimator to estimate the impact of each regulation on solvency and liquidity risk. Findings The overall results show that: regulations pertaining to capital (Pillar 1...

...Oktofa Yudha Sudrajad Purpose The purpose of this paper is to examine to what extent is the impact of Basel II adoption on bank business models in the emerging market of selected ASEAN member states. Design/methodology/approach To evaluate the impact of the Basel II regulation on banking...

... of bank capital to demonstrate the superiority of a simple capital rule. Basel II is a framework which is both complex and fundamentally flawed. Basel II was adopted for the largest US banks in 2007, with a 5-year transition period. Proof of its complexity is found in the fact that well past...

...Philip M. Linsley; Philip J. Shrives © Emerald Group Publishing Limited 2005 Risk Disclosure Accounting Annual report Basel II Journal of Financial Regulation and Compliance Volume 13 Number 3 Transparency and the disclosure of risk information in the banking sector Philip M...

... management, regulatory mandates, accounting standards regulations, cost of compliance, Sarbanes-Oxley, Basel II, IAS, USA PATRIOT Act If nancial services institutions (FSIs) do not comply with a variety of new regulations they can face criminal charges. Despite budget pressures they must therefore continue...

...Ian Wilson This paper forms part of a presentation on the same subject given by the author to the Basel II conference organised by the Securities Institute in London during March 2004. It is a case study based on the author’s experience in Barclays Bank on the preparations required for successful...

... Emerald Group Publishing Limited 2004 Capital adequacy Credit risk Operational risk Basel II Building society Journal of Financial Regulation and Compliance Volume 12 Number 3 Implementing Basel II in the Norwich and Peterborough Building Society Je rey Pritchard Received: 5th April, 2004...

... approach, often referred to as Basel II, is not intended to raise or lower the overall level of regulatory capital currently held by banks, but to make it more risk sensitive. The spirit of the new Accord is to encourage the use of internal systems for measuring risks and allocating capital (the Accord...

... Bank for International Settlements Basel II Capital adequacy Journal of Financial Regulation and Compliance Volume 11 Number 4 Comment Basel II: The road ahead Jaime Caruana Jaime Caruana is the Governor of the Banco de Espan a. He was appointed to the post in 2000, becoming a member...