Browsing by Author "Estes, Alan W."

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    Further evidence of bank window dressing: the effect of Basle Capital Standards
    Estes, Alan W. (Virginia Tech, 1996-05-05)
    Banks have a suspected motivation to engage in window dressing of regulatory Call reports. Through a more structured definition of window dressing and a higher frequency data set, a more robust test of window dressing is adopted than in previous studies. This study focuses on the possible influence that the Basle Capital Accord may have on bank window dressing. The results suggest that banks have not been inclined to alter balance sheet manipulations following the implementation of the Basle Accord. A rigorous sources and uses analysis further indicates that banks in fact are not strategically window dressing, but merely reacting to customer activity.