This paper is aimed at explaining why higher concentrations of the ownership of large firms do not necessarily and automatically facilitate lower risk taking levels – where there is scope for the abuse of powers. As well as illustrating why effective corporate governance systems are essential...

The Business Indicator approach has been identified by the Basel Committee as the most suitable replacement for the Gross Income approach, since it addresses most of the Gross Income's weaknesses, as well as possesses certain attributes which were highlighted to have been at the heart of the...

In its aims to address concerns raised by the Basel Committee's June 2013 consultative paper, namely concerns that the Consultative Paper's definition of exposure was “too expansive”, that is, “the leverage ratio's denominator was too large”, changes have been made to the June 2013...

As well as highlighting the importance of cost benefit analyses in decision- making processes here (expected) outcomes are very difficult to predict – given the degree of prevailing and potential risks and uncertainties, as well as the unquantifiable nature of such risks and uncertainties,...

The Basel III Leverage Ratio, as originally agreed upon in December 2010, has recently undergone revisions and updates – both in relation to those proposed by the Basel Committee on Banking Supervision – as well as proposals introduced in the United States. Whilst recent proposals have been...

This paper is aimed at providing an analysis of the recent updates which have taken place in respect of the Basel III Leverage Ratio and the Basel III Supplementary Leverage Ratio – both in relation to recent amendments introduced by the Basel Committee and proposals introduced in the United...

Developments since the introduction of the 1988 Basel Capital Accord have resulted in growing realization that new forms of risks have emerged and that previously existing and managed forms require further redress. The revised Capital Accord, Basel II, evolved to a form of meta regulation – a...