Type of Document	Master's Thesis
Author	Estes, Alan W.
URN	etd-05092009-040642
Title	Further evidence of bank window dressing :the effect of Basle Capital Standards
Degree	Master of Arts
Department	Economics
Advisory Committee	Advisor Name Title Wentzler, Nancy A. Committee Chair Porter, W. Russell Committee Member Reid, Brian K. Committee Member
Keywords	banking
Date of Defense	1996-05-05
Availability	restricted
Abstract 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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