Title page for ETD etd-05092009-040642

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
  • banking
Date of Defense 1996-05-05
Availability restricted

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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