Title page for ETD etd-05092009-040642
|Type of Document
||Estes, Alan W.
||Further evidence of bank window dressing :the effect of Basle Capital Standards
||Master of Arts
|Wentzler, Nancy A.
|Porter, W. Russell
|Reid, Brian K.
|Date of Defense
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.
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