Measuring the Performance of Bank Loans Under Basel II / III and IFRS 9 / CECL

Bank Size and Risk - Taking under Basel II

We analyze the relationship between bank size and risk-taking under the New Basel Capital Accord. Using a model with imperfect competition and moral hazard, we show that the introduction of an internal ratings based (IRB) approach improves upon flat capital requirements if the approach is applied uniformly across banks and if the costs of implementation are not too high. However, the banks’ rig...

Basel II and Required Bank Capital

Operational risk : A Basel II++ step before Basel III

Following the Banking Committee on Banking Supervision, operational risk quantification is based on the Basel matrix which enables sorting incidents. In this paper we analyze these incidents in depth and propose strategies for carrying out the supervisory guidelines proposed by the regulators. The objectives are as follows: • On the first hand, banks need to provide a univariate capital charge ...

Njuguna Ndung’u: IFRS, Basel II and the challenges ahead in Kenya

Let me first thank Ernst and Young for the invitation to give today’s keynote address, on the Financial Reporting Workshop for the Banking Sector. Looking at the agenda, this meeting in the next two days will dwell on a number of important accounting and regulatory issues. Therefore, to help set the stage for the discussion to follow, I would like to take this opportunity to expound on the Cent...

CHAPTER 1 Supervision of Islamic Banks : The Regulatory Challenge — Basel II and Basel III