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THE EFFECT OF CREDIT RISK TAKING AND BANK LIQUIDITY CREATION UNDER CAPITAL REGULATION
Abstract
The subject of this study is the interrelation and interdependence between the accounting information, the sufficiency of bank capital and the management of credit and liquidity risk. The factors influencing the exact determination of the required capital in conditions of a changing regulatory environment are presented. The effect of the higher capital requirements on the level of bank liquidity and credit strategies applied by the banks in Bulgaria is investigated. From the general study of capital adequacy and the risks associated with it under the terms of the Third Basel Accord, it goes to a specific study of accounting as a source of information for their management. With the conclusions, summaries and projections made, new points in the existing models and methods for reporting, assessing, analyzing and managing the capital adequacy of banks and the associated risks are introduced.The paper answers some key issues arising from the changes in banking and accounting standards and the increased capital and financial stability requirements of the banking system.A number of methods, such as observation, comparison, analysis and synthesis, modeling, analogy, etc. have been applied to the results of the study. They are, by their very nature, a tool of the dialectical, historical, inductive-deductive and systemic approaches, as well as of the comparative analysis.
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