Warianty tytułu
Języki publikacji
Abstrakty
Zaprezentowano konstrukcję trzeciego filaru Nowej Umowy Kapitłowej. Podjęto próbę jego wielokryteryjnej oceny. Porównano logiki regulacyjną i rynkową w dążeniu do wzmocnienia dyscypliny rynkowej i zbliżenia zakresu i szczegółowości ujawnianej przez banki informacji do poziomu społecznie optymalnego.
Twórcy
autor
Bibliografia
- U. Baumann, E. Nier, Disclosure, Volatility, and Transparency: An Empirical Investigation into the Value of Bank Disclosure, Economic Policy Review, Federal Reserve Bank of New York, September 2004, Vol. 10, Is. 2, s. 31-45.H. Benink, Are Basel II's Pillars Strong Enough?, The Banker, July 2004, s. 162-164.M. Berlin, True Confessions: Should Banks Be Required to Disclose More?, Business Review, Federal Reserve Bank of Philadelphia, Fourth Quarter, 2004, s. 7-15, a zwłaszcza s. 7, 12;C.W. Calomiris, Commentary, Economic Policy Review, Federal Reserve Bank of New York, September 2004, Vol. 10, Is. 2, s. 47-48.C.W. Calomiris, Reestablishing Market Discipline as Part of Bank Regulation, w: C. Borio, W. Hunter, G.G. Kaufman, K. Tsatsaronis (eds.), Market Discipline across Countries and Industries, The MIT Press, Cambridge, London, 2004, s. 407-421, a zwłaszcza s. 414.J. Caruana, A Review of the New Basel Capital Accord, w: C. Borio, W. Hunter, G.G. Kaufman, K. Tsatsaronis (2004), op.cit., s. 25-33, a zwłaszcza s. 28-29.
- Consultative Paper on a New Capital Adequacy Framework, BIS Press Release, 3rd June 1999.
- A. Estrella, Bank Capital and Risk: Is Voluntary Disclosure Enough?, Journal of Financial Services Research, Vol. 26, No. 2, 2004, s. 145-160.
- C.H. Furfine, Public Disclosures and Calendar-Related Movements in Risk Premiums: Evidence from Interbank Lending, Journal of Financial Markets, Vol. 7, 2004, s. 97-116.
- S. Hannes, Comparisons Among Firms: (When) Do They Justify Mandatory Disclosure?, Journal of Corporation Law, Summer 2004, Vol. 29, Issue 4, s. 699-717.
- P.M. Healy, A.P. Hutton, K.G. Palepu, Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure, Contemporary Accounting Research Fall 1999, Vol. 16, No. 3, s. 485-520.
- D. Hendricks, Commentary, Economic Policy Review, Federal Reserve Bank of New York, September 2004, Vol. 10, Is. 2, s. 23-26, a zwłaszcza s. 24.
- D.E. Hirst, P.E. Hopkins, Comprehensive Income Reporting and Analysts' Valuation Judgements, Journal of Accounting Research, Vol. 36, Studies on Enhancing the Financial Reporting Model, 1998, s. 47-75.
- T.M. Hoenig, Should More Supervisory Information. Be Publicly Disclosed, Economic Review, Federal Reserve Bank of Kansas City, Third Quarter, 2003, Vol. 88. Is. 3, s. 5-14.
- International Convergence of Capital Measurement and Capital Standards. A Revised Framework, Basel Committee on Banking Supervision, Bank for International Settlements, June 2004, s. 175-190.
- K. Jackowicz, Dyscyplina rynkowa w bankowości. Rodzaje i możliwości zastosowania, Wydawnictwo Wyższej Szkoły Przedsiębiorczości i Zarządzania im. L. Koźmińskiego, Warszawa 2004, s. 17-18.
- K. Jackowicz, Japonia, w: M. Iwanicz-Drozdowska (red.), Kryzysy bankowe. Przyczyny i rozwiązania, Bankowy Fundusz Gwarancyjny, Polskie Wydawnictwo Ekonomiczne, Warszawa 2002, s. 343-383, a zwłaszcza s. 379-381.
- K. Jackowicz, W. Kuryłek, Unikanie raportowania strat przez banki komercyjne działające w Polsce, Studia i Prace Kolegium Zarządzania i Finansów, Szkoła Główna Handlowa, [tekst złożony do druku].
- Patricia Jackson, Market Discipline - Interaction with Public Policy, w: C. Borio, W. Hunter, G. G. Kaufman, K. Tsatsaronis (2004), Market Discipline across Countries and Industries, The MIT Press, Cambridge, London, 2004, s. 423-426.
- M.H. Lang, Discussion of "Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure", Contemporary Accounting Research, Fall 1999, Vol. 16, No. 3, s. 521-524, a zwłaszcza s. 523.
- D.K. Musto, Investment Decisions Depend on Portfolio Disclosures, The Journal of Finance, Vol. 54, No. 3, June 1999, s. 935-952.
- D.K. Musto, Portfolio Disclosures and Year-End Price Shifts, The Journal of Finance, Vol. 52, No. 4, September 1997, s. 1563-1588.
- A New Capital Adequacy Framework, Consultative Paper Issued by the Basel Committee on Banking Supervision, Basel, June 1999.
- S.Park, Bank Failure Contagion in Historical Perspective, Journal of Monetary Economics, Vol. 28, 1991, s. 271-286.
- Proposal for Directives of the European Parliament and of the Council Re-casting Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions and Council Directive 93/6/EEC of 15 March 1993 on the capital adequacy of investment firms and credit institutions, Commission of the European Communities, Brussels, 14 July 2004, s. 139-141 (Volume I) i s. 145-153 (Annexes techniques).
- L. Jacobo Rodriguez, International Banking Regulation: Where the Market Discipline in Basel II, Cato Policy Analysis, No 455, October 15, 2002.
- J.-C. Rochet, Rebalancing the Three Pillars of Basel II, Economic Policy Review, Federal Reserve Bank of New York, September 2004, Vol. 10, Is. 2, s. 7-21.
- E. Rosengren, Commentary, Economic Policy Review, Federal Reserve Bank of New York, September 2004, Vol. 10, Is. 2, s. 49-51, a zwłaszcza s. 50.
- D.F. Scott, W.G. Jens, R.F. Spudeck, Give Public Access to Taxpayer-Funded Secret Bank Ratings System, Challenge, November-December 1991, s. 58-60.
- S. Shaffer, Rethinking Disclosure Requirements, Business Review, Federal Reserve Bank of Philadelphia, May 1995, s. 15-29, a zwłaszcza s. 17-18.
- M.M, Spiegel, N. Yamori, Determinants of Voluntary Bank Disclosure: Evidence from Japanese Shinkin Banks, Pacific Basin Working Papers Series, No. PB03-03, Federal Reserve Bank of San Francisco, August 2003.
- Working Paper on Pillar 3 - Market Discipline, Basel Committee on Banking Supervision, September 2001.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000000126805