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  • 1
    Online Resource
    Online Resource
    Cross Border Banking Supervision : Incentive Conflicts in Supervisory Information Sharing between Home and Host Supervisors (2011)
    Washington, D.C., : The World Bank,
    Details
    UID:
    almafu_9958246457502883
    Format: 1 online resource (39 pages)
    Series Statement: Policy research working papers.
    Content: The global financial crisis has uncovered a number of weaknesses in the supervision and regulation of cross border banks. One such weakness was the lack of effective cooperation among banking supervisors. Since then, international bodies, such as the G-20, the Financial Stability Board and the Basel Committee have actively promoted the use of supervisory colleges. The objective of this paper is to explore the obstacles to effective cross border supervisory information sharing. More specifically, a schematic presentation illustrating the misalignments in incentives for information sharing between home and host supervisors under the current supervisory task-sharing anchored in the Basel Concordat is developed. This paper finds that in the absence of an ex ante agreed upon resolution and burden-sharing mechanism and deteriorating health of the bank, incentive conflicts escalate and supervisory cooperation breaks down. The promotion of good practices for cooperation in supervisory colleges is thus not sufficient to address the existing incentive conflicts. What is needed is a rigorous analysis and review of the supervisory task-sharing framework, so that the right incentives are secured during all stages of the supervisory process. For this purpose, it is essential that policy makers integrate and harmonize the current debates on crisis management, resolution policy and good supervisory practices for cross border banking supervision.
    Language: English
    DOI: 10.1596/1813-9450-5871
    URL: Volltext  (Deutschlandweit zugänglich)
    URL: Volltext  (kostenfrei)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Fulltext
    FU Berlin
    UB Potsdam
    EUV Frankfurt
    HTW Berlin
    Charité
    MPI Bildungsforschung
  • 2
    Online Resource
    Online Resource
    Accounting Provisioning Under the Expected Credit Loss Framework : IFRS 9 in Emerging Markets and Developing Economies - A Set of Policy Recommendations (2021)
    Washington, D.C : The World Bank
    Details
    UID:
    b3kat_BV049081728
    Format: 1 Online-Ressource
    Series Statement: Other Financial Accountability Study
    Content: In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standards Board (IASB) issued International Financial Reporting Standard 9 (IFRS 9) in July 2014, it became effective in 2018. This paper relies on a survey and bilateral meetings with prudential supervisors. This paper deals with the expected credit loss framework, with a particular focus on EMDEs. In 2020, EMDEs were facing challenges when dealing with IFRS 9 during the Coronavirus (COVID-19) pandemic, given the unprecedented reversals in capital flows as global risk appetite declined. EMDEs are coping with weaker health care systems and more limited fiscal space to provide support. Based on the experience of the surveyed countries and their reflections on challenges and potential remedies that they used while implementing the IFRS 9 accounting framework, the authors identified a set of high level policy recommendations for prudential supervisors in emerging markets and developing economies (EMDEs) willing to transition to IFRS 9. The paper is organized as follows: Section 2 presents the survey results; Section 3 presents policy recommendations for supervisory authorities in countries that implemented IFRS 9 as well as in countries that are still in the process of IFRS 9 implementation; and Section 4 offers conclusions
    Language: English
    DOI: 10.1596/35373
    URL: Volltext  (kostenfrei)
    URL: Deutschlandweit zugänglich
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Fulltext
    UB Potsdam
    EUV Frankfurt
    HTW Berlin
    MPI Bildungsforschung
  • 3
    Online Resource
    Online Resource
    Cross Border Banking Supervision : Incentive Conflicts in Supervisory Information Sharing between Home and Host Supervisors (2011)
    Washington, D.C., : The World Bank,
    Details
    UID:
    edocfu_9958246457502883
    Format: 1 online resource (39 pages)
    Series Statement: Policy research working papers.
    Content: The global financial crisis has uncovered a number of weaknesses in the supervision and regulation of cross border banks. One such weakness was the lack of effective cooperation among banking supervisors. Since then, international bodies, such as the G-20, the Financial Stability Board and the Basel Committee have actively promoted the use of supervisory colleges. The objective of this paper is to explore the obstacles to effective cross border supervisory information sharing. More specifically, a schematic presentation illustrating the misalignments in incentives for information sharing between home and host supervisors under the current supervisory task-sharing anchored in the Basel Concordat is developed. This paper finds that in the absence of an ex ante agreed upon resolution and burden-sharing mechanism and deteriorating health of the bank, incentive conflicts escalate and supervisory cooperation breaks down. The promotion of good practices for cooperation in supervisory colleges is thus not sufficient to address the existing incentive conflicts. What is needed is a rigorous analysis and review of the supervisory task-sharing framework, so that the right incentives are secured during all stages of the supervisory process. For this purpose, it is essential that policy makers integrate and harmonize the current debates on crisis management, resolution policy and good supervisory practices for cross border banking supervision.
    Language: English
    DOI: 10.1596/1813-9450-5871
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Open Access Request
    FU Berlin
  • 4
    Online Resource
    Online Resource
    Cross Border Banking Supervision : Incentive Conflicts in Supervisory Information Sharing between Home and Host Supervisors (2011)
    Washington, D.C., : The World Bank,
    Details
    UID:
    edoccha_9958246457502883
    Format: 1 online resource (39 pages)
    Series Statement: Policy research working papers.
    Content: The global financial crisis has uncovered a number of weaknesses in the supervision and regulation of cross border banks. One such weakness was the lack of effective cooperation among banking supervisors. Since then, international bodies, such as the G-20, the Financial Stability Board and the Basel Committee have actively promoted the use of supervisory colleges. The objective of this paper is to explore the obstacles to effective cross border supervisory information sharing. More specifically, a schematic presentation illustrating the misalignments in incentives for information sharing between home and host supervisors under the current supervisory task-sharing anchored in the Basel Concordat is developed. This paper finds that in the absence of an ex ante agreed upon resolution and burden-sharing mechanism and deteriorating health of the bank, incentive conflicts escalate and supervisory cooperation breaks down. The promotion of good practices for cooperation in supervisory colleges is thus not sufficient to address the existing incentive conflicts. What is needed is a rigorous analysis and review of the supervisory task-sharing framework, so that the right incentives are secured during all stages of the supervisory process. For this purpose, it is essential that policy makers integrate and harmonize the current debates on crisis management, resolution policy and good supervisory practices for cross border banking supervision.
    Language: English
    DOI: 10.1596/1813-9450-5871
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Open Access Request
    Charité
  • 5
    Online Resource
    Online Resource
    Accounting Provisioning Under the Expected Credit Loss Framework : IFRS 9 in Emerging Markets and Developing Economies - A Set of Policy Recommendations (2021)
    Washington, D.C. :The World Bank,
    Details
    UID:
    edoccha_9960785699702883
    Series Statement: Other Financial Accountability Study.
    Content: In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standards Board (IASB) issued International Financial Reporting Standard 9 (IFRS 9) in July 2014, it became effective in 2018. This paper relies on a survey and bilateral meetings with prudential supervisors. This paper deals with the expected credit loss framework, with a particular focus on EMDEs. In 2020, EMDEs were facing challenges when dealing with IFRS 9 during the Coronavirus (COVID-19) pandemic, given the unprecedented reversals in capital flows as global risk appetite declined. EMDEs are coping with weaker health care systems and more limited fiscal space to provide support. Based on the experience of the surveyed countries and their reflections on challenges and potential remedies that they used while implementing the IFRS 9 accounting framework, the authors identified a set of high level policy recommendations for prudential supervisors in emerging markets and developing economies (EMDEs) willing to transition to IFRS 9. The paper is organized as follows: Section 2 presents the survey results; Section 3 presents policy recommendations for supervisory authorities in countries that implemented IFRS 9 as well as in countries that are still in the process of IFRS 9 implementation; and Section 4 offers conclusions.
    Language: English
    DOI: 10.1596/35373
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Open Access Request
    Charité
  • 6
    Online Resource
    Online Resource
    Cross Border Banking Supervision : Incentive Conflicts in Supervisory Information Sharing between Home and Host Supervisors (2012)
    [Erscheinungsort nicht ermittelbar]
    Details
    UID:
    gbv_797521992
    Format: Online-Ressource
    Series Statement: Policy Research working paper WPS 5871
    Content: The global financial crisis has uncovered a number of weaknesses in the supervision and regulation of cross border banks. One such weakness was the lack of effective cooperation among banking supervisors. Since then, international bodies, such as the G-20, the Financial Stability Board and the Basel Committee have actively promoted the use of supervisory colleges. The objective of this paper is to explore the obstacles to effective cross border supervisory information sharing. More specifically, a schematic presentation illustrating the misalignments in incentives for information sharing between home and host supervisors under the current supervisory task-sharing anchored in the Basel Concordat is developed. This paper finds that in the absence of an ex ante agreed upon resolution and burden-sharing mechanism and deteriorating health of the bank, incentive conflicts escalate and supervisory cooperation breaks down. The promotion of good practices for cooperation in supervisory colleges is thus not sufficient to address the existing incentive conflicts. What is needed is a rigorous analysis and review of the supervisory task-sharing framework, so that the right incentives are secured during all stages of the supervisory process. For this purpose, it is essential that policy makers integrate and harmonize the current debates on crisis management, resolution policy and good supervisory practices for cross border banking supervision.
    Note: English
    Language: English
    URL: Volltext  (kostenfrei)
    URL: kostenfrei
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Fulltext
    Stabi Berlin
  • 7
    Online Resource
    Online Resource
    Accounting Provisioning Under the Expected Credit Loss Framework : IFRS 9 in Emerging Markets and Developing Economies - A Set of Policy Recommendations (2021)
    World Bank, Washington, DC
    Details
    UID:
    gbv_1759684244
    Format: 1 Online-Ressource
    Series Statement: Equitable Growth, Finance and Institutions Insight
    Content: In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standards Board (IASB) issued International Financial Reporting Standard 9 (IFRS 9) in July 2014, it became effective in 2018. This paper relies on a survey and bilateral meetings with prudential supervisors. This paper deals with the expected credit loss framework, with a particular focus on EMDEs. In 2020, EMDEs were facing challenges when dealing with IFRS 9 during the Coronavirus (COVID-19) pandemic, given the unprecedented reversals in capital flows as global risk appetite declined. EMDEs are coping with weaker health care systems and more limited fiscal space to provide support. Based on the experience of the surveyed countries and their reflections on challenges and potential remedies that they used while implementing the IFRS 9 accounting framework, the authors identified a set of high level policy recommendations for prudential supervisors in emerging markets and developing economies (EMDEs) willing to transition to IFRS 9. The paper is organized as follows: Section 2 presents the survey results; Section 3 presents policy recommendations for supervisory authorities in countries that implemented IFRS 9 as well as in countries that are still in the process of IFRS 9 implementation; and Section 4 offers conclusions
    Note: English
    Language: Undetermined
    URL: kostenfrei
    URL: kostenfrei
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Stabi Berlin
  • 8
    Online Resource
    Online Resource
    The Leverage Ratio : A New Binding Limit on Banks (2012)
    Washington, DC : World Bank
    Details
    UID:
    gbv_797561625
    Format: Online-Ressource
    Series Statement: Crisis Response Note 11
    Content: Excessive leverage by banks is widely believed to have contributed to the global financial crisis. To address this, the international community has proposed the adoption of a non-risk-based capital measure, the leverage ratio, as an additional prudential tool to complement minimum capital adequacy requirements. Its adoption can reduce the risk of excessive leverage building up in individual entities and in the financial system as a whole. The leverage ratio has inherent limitations, however, and should therefore be considered as just one of a set of macro- and micro-prudential policy tools
    Language: English
    URL: Volltext  (kostenfrei)
    URL: kostenfrei
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Fulltext
    Stabi Berlin
  • 9
    Online Resource
    Online Resource
    Accounting Provisioning Under the Expected Credit Loss Framework : IFRS 9 in Emerging Markets and Developing Economies - A Set of Policy Recommendations (2021)
    Washington, D.C. :The World Bank,
    Details
    UID:
    almafu_9960785699702883
    Series Statement: Other Financial Accountability Study.
    Content: In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standards Board (IASB) issued International Financial Reporting Standard 9 (IFRS 9) in July 2014, it became effective in 2018. This paper relies on a survey and bilateral meetings with prudential supervisors. This paper deals with the expected credit loss framework, with a particular focus on EMDEs. In 2020, EMDEs were facing challenges when dealing with IFRS 9 during the Coronavirus (COVID-19) pandemic, given the unprecedented reversals in capital flows as global risk appetite declined. EMDEs are coping with weaker health care systems and more limited fiscal space to provide support. Based on the experience of the surveyed countries and their reflections on challenges and potential remedies that they used while implementing the IFRS 9 accounting framework, the authors identified a set of high level policy recommendations for prudential supervisors in emerging markets and developing economies (EMDEs) willing to transition to IFRS 9. The paper is organized as follows: Section 2 presents the survey results; Section 3 presents policy recommendations for supervisory authorities in countries that implemented IFRS 9 as well as in countries that are still in the process of IFRS 9 implementation; and Section 4 offers conclusions.
    Language: English
    DOI: 10.1596/35373
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Open Access Request
    Charité
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