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https://doi.org/10.30924/mjcmi/2018.23.2.175

Capital adequacy of commercial banks in Bulgaria: Impact strategies

Radka Andasarova   ORCID icon orcid.org/0000-0002-9181-4928 ; University of National and World Economy, Sofia

Puni tekst: engleski, pdf (650 KB) str. 175-188 preuzimanja: 221* citiraj
APA 6th Edition
Andasarova, R. (2018). Capital adequacy of commercial banks in Bulgaria: Impact strategies. Management, 23 (2), 175-188. https://doi.org/10.30924/mjcmi/2018.23.2.175
MLA 8th Edition
Andasarova, Radka. "Capital adequacy of commercial banks in Bulgaria: Impact strategies." Management, vol. 23, br. 2, 2018, str. 175-188. https://doi.org/10.30924/mjcmi/2018.23.2.175. Citirano 15.12.2019.
Chicago 17th Edition
Andasarova, Radka. "Capital adequacy of commercial banks in Bulgaria: Impact strategies." Management 23, br. 2 (2018): 175-188. https://doi.org/10.30924/mjcmi/2018.23.2.175
Harvard
Andasarova, R. (2018). 'Capital adequacy of commercial banks in Bulgaria: Impact strategies', Management, 23(2), str. 175-188. https://doi.org/10.30924/mjcmi/2018.23.2.175
Vancouver
Andasarova R. Capital adequacy of commercial banks in Bulgaria: Impact strategies. Management [Internet]. 2018 [pristupljeno 15.12.2019.];23(2):175-188. https://doi.org/10.30924/mjcmi/2018.23.2.175
IEEE
R. Andasarova, "Capital adequacy of commercial banks in Bulgaria: Impact strategies", Management, vol.23, br. 2, str. 175-188, 2018. [Online]. https://doi.org/10.30924/mjcmi/2018.23.2.175

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
https://hrcak.srce.hr/212855

Posjeta: 335 *