Frankfurter Reihe zur Bankenaufsicht
Simon Tietz / Andreas Igl
Accounting vs. Prudential Disclosure
An Empirical Analysis of Credit Institutions in the Context of Valuation and Impairments
1. Auflage 2024
Frankfurter Reihe zur Bankenaufsicht, Band 10
62 Seiten, E-Book (PDF), kostenfrei zum Download
ContentsAbout the Authors
This thesis analyses the effectiveness of regulatory measures in regard to non-performing exposures through the relationship of accounting provisions and regulatory provisioning requirements of European banks. Additionally, the first observable effects of the Prudential Backstop are analysed. First, the accounting and regulatory frameworks are presented with their respective terminology and methods. After that, the analysis is conducted with data from the EBA-transparency exercises from 2019 to 2021. The results show that further reduction of IRB-Shortfall has been achieved for almost all institutes, while larger institutes, institutes from higher NPL countries and institutes with retail and corporate focussed business models being affected the most in terms of alignment of accounting provisions and regulatory provisioning needs. The Prudential Backstop so far exhibits only extremely limited effects, as most exposures are not yet affected. So far larger institutes, institutes with retail business models and institutes from higher NPL countries are affected the most.
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