Journal of Banking Regulation

</p><p>Turn to this journal for briefings, analyses and updates on all aspects of law and regulation affecting banking institutions. The depth of coverage is as impressive as the range. From a close-up investigation of Canadian financial regulations before and since the global financial crisis, to a profile of New Zealand's regulation and governance of its non-bank financial sector, to insight for international banks on compliance with anti-money-laundering legislation in Malaysia, the journal presents sophisticated analysis, and in-depth, expert advice.</p> <p>Published quarterly, the Journal of Banking Regulation offers detailed, insightful coverage of a wide range of relevant topics. Among the security issues addressed are deposit protection; banking supervision; enforcement decisions in banking regulation; corporate governance in banks; anti-money laundering legislation and regulations. International banking is also examined, with coverage of the Basel Accords, cross-border competition in banking services; international accounting standards; cross-border regulation; and cross-border bank insolvency. Management of funds is another area accorded extensive attention, including harmonization in banking markets; monetary integration; models for banking risk; credit risk supervision; capital adequacy; and systemic risk in banking operations.</p> <p>The Journal is an essential resource, benefiting a global audience of academics and researchers, central bankers, banking supervisors, financial regulators, compliance officers, risk management executives, policy makers, banking associations, attorneys who practice banking law, accountants and bank auditors both internal and external.

List of Papers (Total 112)

Resolution of non-performing assets: regulatory, supervisory and policy response in India in pre- and post-COVID-19 scenario

Non-performing assets remained a paramount problem in the Indian banking sector despite several regulatory, policy, and supervisory responses and treatment enforced by the regulatory bodies and the government. The present paper seeks to analyse the trend of NPA ratio in India between GFC and COVID-19, along with the trend of some important microeconomic and macroeconomic...

Crowdfunding and entrepreneurial/SME finance: regulatory framework for financial inclusion

Crowdfunding is considered an efficient alternative to traditional sources of finance that can enhance financial inclusion and reduce financing gaps faced by entrepreneurial firms and small and medium enterprises (SMEs). The growth of crowdfunding platforms (CFPs), however, depends on an enabling regulatory regime that can promote the objectives of innovation and financial...

The determination of bank interest rate margins: Is there a role for macroprudential policy?

The advent of macroprudential policy alongside monetary policy raises the issue whether macroprudential policy has an additional effect on bank interest rate margins to that of monetary policy, and if so, whether it accentuates or offsets the interest rate effect. In light of this, we estimate combined effects of macroprudential policies and monetary policies on bank interest...

Operationalization of the construct “Business model of a Bank”: clustering analyses with deep neural networks

This paper presents a framework to operationalize the multidimensional construct of a bank’s business model (BBM). We conceptualize the construct from a structural perspective, defining it as its balance sheet’s strategic composition and structure, encompassing asset allocation and funding sources. In contrast to prior research, our study describes the strategic decisions made by...

Automated bail-in: eliminating regulatory restraints

The Credit Suisse default in 2023 sparked considerable discourse about the absence of bank resolution procedures. Instead of resolution, public guarantees and unconventional emergency liquidity assistance (ELA) were provided. Of course, this occurred nearly two decades after the global financial crisis of 2007–2009, and evidently, there are still lessons to be learned. This study...

The Senior Managers and Certification Regime in UK practice and global context

Public anger following the 2007/9 financial crisis was exacerbated by the failure to hold people accountable. A Parliamentary Commission recommended new legislation which resulted in the Senior Managers and Certification Regime (SMCR). A few other jurisdictions (e.g. Ireland and Australia) adopted similar requirements. In this article we document interviews with individuals who...

Does the environmental impact of banks affect their financial performance?

We empirically study the environmental impact of banks, i.e., the negative externality on the environment and society deriving from the use of a natural resource or the emission of a pollutant. We find that environmental “impact ratios”, that is, environmental damage costs in proportion to total revenues are negatively correlated with bank profitability. Furthermore, banks with a...

Cross-border banking and bank stability: evidence from Sub-Saharan Africa

Based on bank-level data from 29 Sub-Saharan African countries between 2005 and 2019, we apply panel fixed effects (FE) and two-step system GMM estimators to investigate whether increased cross-border banking affects domestic banking sector stability. We find significant evidence that the stability of banks in host countries declines with an increased presence of foreign banks...

Prudential net zero transition plans: the potential of a new regulatory instrument

Net zero transition plans are a promising additional instrument for prudential supervisors to assess, address and bring distant financial risks into the present. To date, transition plans have primarily emerged as non-financial disclosure requirement and as such, their prudential application has been limited. In this article, we discuss the role that transition plans can play as...

The rise and fall of Silvergate Bank: lessons for prudential regulation of crypto-sector banking

Silvergate Bank began to “wind down operations and voluntarily liquidate” its bank in March 2023. Whereas Silicon Valley Bank and Signature Bank would be shut down by the Federal Deposit Insurance Corporation in the following days, this “crypto-sector bank” was able to satisfy depositor withdrawals and enter into voluntary liquidation. This paper examines how Silvergate Bank...

Enforcement actions against European banks in the years 2005–2022. Do financial penalties imposed on European banks follow any patterns?

This study aims to identify, by year and over the entire period under study (2005–2022), the countries with the most restrictive bank sanctioning policies in terms of amounts and numbers of penalties to point out the most active institutions in terms of imposing penalties, and to determine the regularities governing the process of imposing these burdens. Using linear ordering...

Bank’s strategic interaction, adverse price dynamics and systemic liquidity risk

When a widespread funding shock hits the banking system, banks may engage in strategic behaviour to deal with funding shortages by a pre-emptive disposal of assets. Alternatively, they may adopt a more cautious strategy to mitigate price reactions, thereby distributing the assets sales into smaller portions over time. We model banks’ optimal behaviour using standard optimisation...

Central Bank Digital Currencies and financial integrity: finding a new trade-off between privacy and traceability within a changing financial architecture

In an increasingly digitised world, and within the new reality of digital finance, a fully digitised public currency seems to be a natural step. To this end, central banks have been testing the possibility to issue a digital form of the traditional fiat currency (so-called Central Bank Digital Currency-CBDC). As these projects steadily progress, and in some cases, reach the...

Risk-taking in banks: does skin-in-the-game really matter?

The belief that bank capital helps improve stability takes for granted the idea that increases in capital are an incentive to reduce risk-taking because bank owners would have more to lose (skin-in-the-game) if their banks fail. Nevertheless, given the higher cost of capital as compared to debt, it is also possible that increases in capital would lead to higher risk-taking due to...

The audit of banks in the USA: Has it changed since the financial crisis?

The most recent financial crisis exposed to the auditors the risk associated with the audit engagement of their banking clients. Because many banking clients failed and investors suffered trillions of dollars in losses, auditors are now defendants in numerous shareholder and regulatory lawsuits. There is consensus that the financial crisis was created by an abundance of credit...

Legal implications of automated suspicious transaction monitoring: enhancing integrity of AI

The fast-paced advances of technology, including artificial intelligence (AI) and machine learning (ML), continue to create new opportunities for banks and other financial institutions. This study reveals the barriers to trust in AI by prudential banking supervisors (compliance with regulations). We conducted a qualitative study on the drivers for adoption of explainability...

Macroprudential policy, bank competition and bank risk in East Asia

We assess the relation of macroprudential policy and competition to bank risk for a sample of 1373 banks from 13 East Asian countries, using the IMF iMaPP dataset of macroprudential policy from 1990 to 2018. To our knowledge, this is the first paper to include both macroprudential policy and individual bank market power, as well as their interaction, as determinants of bank risk...

Gambling bank behaviour, incentive mechanism, and sanctions: A two-stage model

This article analyses the optimal punishment structure set by a regulator in banking markets under asymmetric information. Relying on a theoretical model, we analyse whether a decreasing, constant, or increasing sanction scheme deters potentially repeated offences in banking. We find that an increasing punishment structure is efficient in reducing gambling bank behaviour. This...

Financing the orderly transition to a low carbon economy in the EU: the regulatory framework for the banking channel

Among the largest economies of the world, the EU not only has set the most ambitious and legally binding objectives for the reduction of the GHG emissions but also it has accompanied these objectives with a “state of the art” regulatory framework in the realms of investor protection and safety and soundness. Our paper focuses on the bank financing channel and highlights...

Issues when the parental and host country systemic institution buffers differ: the case of Czechia

The article analyses regulatory reforms in the EU to the capital buffers for mitigating risks associated with institutions

Corporate governance of Islamic banks: a sustainable model to protect the participatory depositor?

The religious principles that characterize the Islamic bank have direct consequences on the models of Corporate Governance which, at the same time, must be in accordance with national and international regulations and best practices. The aim of this paper is to analyze the role of the participatory depositor in the Corporate Governance Models of the Islamic Bank, a special...

Supervisory forward guidance: the effectiveness of the 2020 euro area supervisory capital relief on the bank credit supply channel

We investigate the effectiveness of the euro area’s single supervisory mechanism’s capital relief measures in response to the outbreak of the coronavirus pandemic, in terms of large non-financial corporations’ lending outcomes. Using a granular borrower level dataset and controlling for the policies of other euro area authorities, bank characteristics and demand effects, we find...

Environmental sustainability and financial stability: can macroprudential stress testing measure and mitigate climate-related systemic financial risk?

Despite widespread recognition among financial regulators and central banks that climate change may threaten financial stability, the causes and consequences of climate-related systemic financial risk remain underexplored. Stress testing has emerged as one of the most prevalent regulatory tools for addressing climate-related financial risks, and this article analyzes the role of...

Fundamental rights and banking supervision

This paper examines the intersections of fundamental rights and European banking supervision. It contributes to a more nuanced and refined understanding of the importance of European Union (EU) fundamental rights for supervised banks in the absence of an EU-wide administrative code. Since 2014, the European Central Bank (ECB) has assumed prudential supervisory tasks for...