Ostalo
https://doi.org/10.30924/mjcmi/2018.23.2.175
Capital adequacy of commercial banks in Bulgaria: Impact strategies
Radka Andasarova
orcid.org/0000-0002-9181-4928
; University of National and World Economy, Sofia
Sažetak
The subject of this research in broader terms involves the activities of credit institutions, the prudential requirements and their relation and dependence on the accounting methodology in banks. The broader subject of research serves as a basis for transition to more specific exploration regarding the subject of research – the capital and capital adequacy of banks. The major aim of this paper is to reveal strategies that the banks have been using since the beginning of the latest financial crisis to achieve higher capital adequacy levels. An empirical research of the capital components and capital adequacy dynamics of the banking system in Bulgaria over the period 2007-2016 has been conducted to see the actual reflection of the latest capital framework on the capital adequacy of the banking system, and, based on research results, to make conclusions about the existing internal policies and accounting practices that would have an effect on improving the equity of commercial banks and the banking system as a whole.
Ključne riječi
banks; capital adequacy; accounting standards; credit losses; retained earnings; risk-based approach for credit risk
Hrčak ID:
212855
URI
Datum izdavanja:
18.12.2018.
Posjeta: 2.173 *