Further evidence of bank window dressing: the effect of Basle Capital Standards

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dc.contributor.authorEstes, Alan W.en
dc.contributor.committeechairWentzler, Nancy A.en
dc.contributor.committeememberReid, Brian K.en
dc.contributor.committeememberPorter, W. Russellen
dc.contributor.departmentEconomicsen
dc.date.accessioned2014-03-14T21:35:50Zen
dc.date.adate2009-05-09en
dc.date.available2014-03-14T21:35:50Zen
dc.date.issued1996-05-05en
dc.date.rdate2009-05-09en
dc.date.sdate2009-05-09en
dc.description.abstractBanks 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.en
dc.description.degreeMaster of Artsen
dc.format.extentiv, 24 leavesen
dc.format.mediumBTDen
dc.format.mimetypeapplication/pdfen
dc.identifier.otheretd-05092009-040642en
dc.identifier.sourceurlhttp://scholar.lib.vt.edu/theses/available/etd-05092009-040642/en
dc.identifier.urihttp://hdl.handle.net/10919/42565en
dc.language.isoenen
dc.publisherVirginia Techen
dc.relation.haspartLD5655.V855_1996.E8845.pdfen
dc.relation.isformatofOCLC# 35206726en
dc.rightsIn Copyrighten
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/en
dc.subjectbankingen
dc.subject.lccLD5655.V855 1996.E8845en
dc.titleFurther evidence of bank window dressing: the effect of Basle Capital Standardsen
dc.typeThesisen
dc.type.dcmitypeTexten
thesis.degree.disciplineEconomicsen
thesis.degree.grantorVirginia Polytechnic Institute and State Universityen
thesis.degree.levelmastersen
thesis.degree.nameMaster of Artsen

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