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1 |
Accounting and auditing of credit loss estimates: The hard and the soft
حسابداری و حسابرسی تخمین زیان اعتباری: سخت و نرم-2021 A key goal of financial reporting is to address information asymmetries, which are amplified in the
case of banks given their credit, maturity and liquidity transformation and complex, judgmental
accounting standards dealing with expected credit losses (ECL).
The paper explores the role of bank management in estimating and recognizing ECL, and how
external auditors challenge the resulting figures. Based on analysis of G-SIB disclosures, it concludes that management and auditors tend to prioritize observable and verifiable, hard information
to reduce challenge to their reported estimates and protect against the threat of legal liability.
Emphasis on such information facilitates loss deferral, damaging the reliability of banks’ financial
reporting, obscuring their safety and soundness picture and jeopardizing financial stability.
Based on these conclusions, the paper seeks to open a new path to the research and policy analysis of credit loss recognition, introducing proposals to address the procyclicality of credit loss
accounting by tackling inappropriate incentives that decouple risk taking from its translation onto
banks’ financial statements.
keywords: انتظارات اعتباری انتظار می رود | عدم تقارن اطلاعات | افشای | عوارض جانبی | ثبات اقتصادی | پروسیکیت | Expected Credit Losses | Information asymmetries | Disclosures | Externalities | Financial stability | Procyclicality |
مقاله انگلیسی |
2 |
Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis
حسابداری برای ثبات مالی: افشای بانکی و تشخیص از دست دادن در بحران مالی-2021 This paper examines banks’ disclosures and loss recognition in the 2007–2009 financial
crisis and identifies several core issues for the link between accounting and financial stability. We show that, going into the financial crisis, banks’ disclosures about relevant risk
exposures were relatively sparse. Such disclosures came later after major concerns about
banks’ exposures had arisen in markets. The recognition of loan losses also was slow and
delayed relative to prevailing market expectations. Among the possible explanations for
this evidence, our analysis indicates that banks’ reporting incentives played a key role,
which has important implications for bank supervision and the new expected loss model for loan accounting. We also provide evidence that shielding regulatory capital from accounting losses through prudential filters can dampen banks’ incentives for corrective actions. Overall, our analysis reveals several significant challenges if accounting and financial
reporting are to contribute to financial stability.
keywords: Banks | Financial crisis | Financial stability | Disclosure | Loan loss accounting | Expected credit losses | Incurred loss model | Prudential filter | Fair value accounting |
مقاله انگلیسی |
3 |
Regulation & oligopoly in banking: The role of banking cost structure
مقررات و الیگپولی در بانکداری: نقش ساختار هزینه بانکی-2019 The post-2008 financial crisis EU banking sector is characterized by recapitalization, a reduction in
the number of credit institutions, and cost efficiencies due to the presence of economies of scope.
This paper investigates the role of the banking cost structure as a factor influencing the regulatory
impact on banking conduct under oligopolistic conditions. Applying the industrial organization
approach to banking, commercial banks operate in the context of a two-stage Cournot game with
economies of scope and public intervention. This intervention takes the form of minimum solvency
requirements imposed by banking authorities. Higher capital provides a buffer against losses on
banks’ assets and enhances financial stability. The findings show that stricter prudential regulation
reduces loan rates and the interest rate spread. Also, the analysis suggests that banking regulation
weakens the effectiveness of monetary policy. Thus, in terms of practical implication, banking
supervision strategy should take into consideration the banking cost structure. Keywords: Capital requirements | Regulation | Monetary policy | Economies of scope |
مقاله انگلیسی |
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Competition and stability in modern banking: A post-crisis perspective
رقابت و ثبات در بانکداری مدرن: چشم انداز پس از بحران-2019 Competition has been suppressed for extended periods in banking and when it has been unleashed, financial stability has suffered. This paper elucidates the relationship between competition and stability in modern banking, with particular attention to the impact of digital technologies, and derives the policy consequences for regulation and competition pol Keywords: Shadow banking | Fintech | Digital technology | Crisis | Run | Regulation |
مقاله انگلیسی |
5 |
An agent-based system with temporal data mining for monitoring financial stability on insurance markets
سیستم مبتنی بر نمایندگی با داده کاوی زمانی برای نظارت بر ثبات مالی در بازارهای بیمه-2019 We describe an expert system to monitor the stability of insurance markets. It consists of two compo- nents: an agent-based simulation component and a temporal data mining component. Like other financial markets, insurance markets experience destabilizing cycles and suffer episodic crises. The expert system assists market regulators by monitoring the financial position of individual insurers and of the overall market, and by forecasting cycles and impending insolvencies. The agent-based simulation component runs a forward simulation allowing for interaction among insurers in a competitive market, and between insurers and customers. The temporal data mining component extracts useful information for market reg- ulators from the simulations. A prototype of the system is applied to the automobile insurance market. We show how the system may be used to forecast cycles, investigate stability, and analyze insurers’ herd- ing behavior on the market. A practical policy conclusion is that regulators should monitor individual in- surers’ pricing pattern because aggressive price undercutting creates a “winner’s curse”, with subsequent losses and market instability. Keywords: Agents | Motif | Anomaly | Cycle | Crisis | Automobile insurance |
مقاله انگلیسی |
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Bank risk, competition and bank connectedness with firms: A literature review
ریسک بانکی ، رقابت و ارتباط بانکی با شرکت ها: مرور ادبیات-2019 The outbreak of the 2007–2009 financial crisis and of the European sovereign debt crisis again
raised questions about the vulnerability and the behaviour of banking institutions. The unconventional
monetary policies that followed have flattened the yield curve and created a low
interest rates environment. This can give rise to risk-taking behaviour from banks and can
therefore undermine the stability of the banking system with negative impact of the credit
supply, corporate investment and real economy. This article proposes a literature review on the
main determinants of bank lending and risk-taking decisions, going through the competition in
the banking market, the bank connectedness with firms and the role of monetary and banking
authorities. The systemic risk concept is also discussed as well as its drivers and potential
measures that should be monitored by prudential authorities in order to preserve financial stability. Keywords: Banking competition | Bank risk | Bank connectedness with firms | Systemic risk |
مقاله انگلیسی |
7 |
Monitoring banking system connectedness with big data
نظارت بر اتصال سیستم بانکی با داده های بزرگ-2019 In this paper, we propose a procedure that generates measures of connectedness
between individual firms and for the system as a whole based on information observed
only at the firm level; i.e., no explicit linkages are observed. We apply our procedure
to large U.S. bank holding companies. We show how bank outcome variables of interest
can be decomposed, including with mixed-frequency models, for network analysis to
measure connectedness across firms. Network analysis of these decompositions produces
measures that could be of use in financial stability monitoring as well as the analysis of
individual firms’ linkages Keywords: Financial stability | Bank supervision | Network centrality | Systemic connectedness |
مقاله انگلیسی |
8 |
Loan portfolio diversification, market structure and bank stability
تنوع پورتفوی وام ، ساختار بازار و ثبات بانک-2019 This paper examines whether the choice of bank loan diversification and market concentration are associ- ated with a bank’s financial stability. This study also investigates how the effect of loan diversification on bank stability varies depending on the level of the concentration or the competitiveness of the banking market. We find that increased loan diversification has a positive impact on the bank’s financial strength. We show that market concentration is negatively associated with bank insolvency risk, consistent with the “concentration-stability”view. The results using interaction terms between loan portfolio diversifica- tion and market concentration indicate that diversifying banks operating in highly concentrated markets are more financially stable compared to those in less concentrated markets. Keywords: Loan diversification | Market concentration | Banking | Financial stability |
مقاله انگلیسی |
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Bailouts and systemic insurance
طرح نجات و بیمه سیستمیک-2019 We revisit the link between bailouts and bank risk taking. Bailout expectations create moral hazard –increase bank risk taking. However, when an individual bank’s success depends on both its effort and the overall stability of the banking system, bailouts that shield banks from contagion may increase their incentives to invest prudently and so reduce bank risk taking. This systemic insurance effect is more important when bailout rents are low while contagion risk is high. The optimal policy is then to make bailouts not difficult, but “effective”: associated with lower rents. We further show that, besides better bank resolution, a powerful means to reduce bailout rents is higher ex ante bank capital, since it im- plies a larger bank equity cushion that can be expropriated in a resolution. This highlights an important complementarity between bank capital regulation and bailouts as tools to enhance financial stability. Keywords: Banking | Bailouts | Bank capital | Contagion | Financial stability |
مقاله انگلیسی |
10 |
Role of Islamic banks in Indonesian banking industry: an empirical exploration
نقش بانکهای اسلامی در صنعت بانکداری اندونزی: اکتشاف تجربی-2019 Islamic banks have been gaining traction in Indonesia, which is the worlds largest Muslim population.
Although the share of Islamic banking is small, the growth potential poses challenges
and questions that need an inquiry. Our paper is a response to this. We investigate whether
competition from Islamic banks adds to the financial stability and profitability. We then test the
source of any such stability/instability. We find, consistent with the competition-stability theory,
that the presence of Islamic banks has not impacted profitability but has made the banking industry
more stable. We show that Islamic banks have improved both lending and deposit growth
of the banking system, suggesting that Islamic banks have contributed to stability through both
asset and liability channels. Keywords: Islamic Banks | Indonesia | Competition | Stability |
مقاله انگلیسی |