A Review of Capital Adequacy Frameworks and Risk Weighted Asset Optimization in Modern Banking Systems

References

[1] (2019). Reconciliation Control and Financial Workflow Redesign in Emerging Market Organizations: A Conceptual Framework.

[2] Abbas, F., Iqbal, S., & Aziz, B. (2019). The impact of bank capital, bank liquidity and credit risk on profitability in postcrisis period:‎ A comparative study of US and Asia. Cogent Economics & Finance, 7(1), 1605683. https://doi.org/10.1080/23322039.2019.1605683

[3] ABBATE, A., & THALER, D. (2019). Monetary Policy and the Asset Risk‐Taking Channel. Journal of Money, Credit and Banking, 51(8), 2115-2144. https://doi.org/10.1111/jmcb.12621

[4] Abdymomunov, A., & Gerlach, J. (2014). Stress testing interest rate risk exposure. Journal of Banking & Finance, 49, 287. https://doi.org/10.1016/j.jbankfin.2014.08.013

[5] Abou-El-Sood, H. (2016). Are regulatory capital adequacy ratios good indicators of bank failure? Evidence from US banks. International Review of Financial Analysis, 48, 292-302. https://doi.org/10.1016/j.irfa.2015.11.011

[6] Abou-El-Sood, H. (2017). Corporate governance structure and capital adequacy: implications to bank risk taking. International Journal of Managerial Finance, 13(2), 165-185. https://doi.org/10.1108/ijmf-04-2016-0078

[7] Adamgbo, D. S., Toby, P. A. J., Momodu, D. A., & Imegi, P. J. (2019). The Effect of Capital Adequacy on Credit Risk Management among Commercial Banks in Nigeria; Within the Basel Capital Adequacy Framework. International Journal of Contemporary Research and Review, 10(07). https://doi.org/10.15520/ijcrr.v10i07.714

[8] Adam, M., Taufik, T., & Prathama, M. A. E. (2015). Bank liquidity-stress testing and Basel III implementation in Indonesia. Economic Journal of Emerging Markets, 7(1), 12. https://doi.org/10.20885/ejem.vol7.iss1.art2

[9] Adesina, K. S., & Mwamba, J. M. (2016). Do Basel III Higher Common Equity Capital Requirements Matter for Bank Risk‐taking Behaviour? Lessons from South Africa. African Development Review, 28(3), 319. https://doi.org/10.1111/1467-8268.12208

[10] Adeyelu, O. O. (2018). A predictive compliance monitoring framework for detecting systemic safety risks through aviation consumer complaint data. Iconic Research and Engineering Journals, 1(8), 250-276. https://doi.org/10.64388/IREV1I8-1718478

[11] Agbabiaka, J., Okonkwo, C. S., Ogunwole, O., Mayo, W., & Okeke, O. T. (2019). Supply chain risk management model for EPC and gas processing projects. Iconic Research and Engineering Journals, 3(2), 968-980. https://doi.org/10.64388/IREV3I2-1713124

[12] Agbabiaka, J., Okonkwo, C. S., Ogunwole, O., Mayo, W., & Okeke, O. T. (2019). Supply chain risk management model for EPC and gas processing projects. IRE Journals, 3(2), 968–980. https://doi.org/10.64388/IREV3I2-1713124

[13] Akeju, B., Edivri, J., Ogbole, J. I., Okoruwa, P. O., Fadayomi, O., & Abolaji, T. O. (2018). Conceptual model for insider threat classification and risk modeling in complex digital systems. Iconic Research and Engineering Journals, 1(9), 476–492. https://doi.org/10.64388/IREV1I9-1713778

[14] Akeju, B., Edivri, J., Ogbole, J. I., Okoruwa, P. O., Fadayomi, O., & Abolaji, T. O. (2018). Conceptual model for insider threat classification and risk modeling in complex digital systems. IRE Journals, 1(9). https://doi.org/10.64388/IREV1I9-1713778

[15] Akhter, S., & Roy, J. K. (2017). Analysis of Credit Risk, Efficiency, Liquidity, and Profitability of Selected Non-Bank Financial Institution: An Empirical Study. Journal of Business, 2(2), 16. https://doi.org/10.18533/job.v2i2.70

[16] Akomolafe, O., & Agu, M. U. (2018). A conceptual model for enhancing internal audit quality through technology-enabled risk assessment frameworks. Iconic Research and Engineering Journals, 1(9), 458-475.

[17] Akomolafe, O., & Agu, M. U. (2019a). A conceptual framework for developing risk-based internal control models in the insurance and banking sectors. Iconic Research and Engineering Journals, 2(8), 335-354.

[18] Akomolafe, O., & Agu, M. U. (2019b). A review of data-driven risk evaluation models for emerging market financial institutions. Iconic Research and Engineering Journals, 3(6), 433-448.

[19] Akomolafe, O., & Agu, M. U. (2019c). Advances in financial resilience through integrated governance and compliance strategies. Iconic Research and Engineering Journals, 2(10), 607-620.

[20] Alessandri, P., & Drehmann, M. (2010). An economic capital model integrating credit and interest rate risk in the banking book. Journal of Banking & Finance, 34(4), 730. https://doi.org/10.1016/j.jbankfin.2009.06.012

[21] ALEXANDER, G. J., & BAPTISTA, A. M. (2017). Bank Capital Regulation of Trading Portfolios: An Assessment of the Basel Framework. Journal of Money, Credit and Banking, 49(4), 603-634. https://doi.org/10.1111/jmcb.12392

[22] Alexander, G. J., Baptista, A. M., & Yan, S. (2013). A comparison of the original and revised Basel market risk frameworks for regulating bank capital. Journal of Economic Behavior & Organization, 85, 249. https://doi.org/10.1016/j.jebo.2012.04.007

[23] Ali Barghouthi, O. (2016). Overview of the Basel Capital Adequacy Framework. International Journal of Finance and Banking Research, 2(3), 102. https://doi.org/10.11648/j.ijfbr.20160203.15

[24] Allahrakha, M., Cetina, J., & Munyan, B. (2018). Do higher capital standards always reduce bank risk? The impact of the Basel leverage ratio on the U.S. triparty repo market. Journal of Financial Intermediation, 34, 3. https://doi.org/10.1016/j.jfi.2018.01.008

[25] Almarzoqi, R., Ben Naceur, S., & Scopelliti, A. (2015). How Does Bank Competition Affect Solvency, Liquidity and Credit Risk? Evidence from the MENA Countries. IMF Working Papers, 2015(210), 1. https://doi.org/10.5089/9781513581910.001

[26] ALPER, K., BINICI, M., DEMIRALP, S., KARA, H., & ÖZLÜ, P. (2018). Reserve Requirements, Liquidity Risk, and Bank Lending Behavior. Journal of Money, Credit and Banking, 50(4), 817-827. https://doi.org/10.1111/jmcb.12475

[27] Altman, E. I. (2001). Credit ratings and the proposed new BIS guidelines on capital adequacy for bank credit assets. Journal of Banking & Finance, 25(1), 1-2. https://doi.org/10.1016/s0378-4266(00)00114-x

[28] Altman, E. I., & Sabato, G. (2005). Effects of the New Basel Capital Accord on Bank Capital Requirements for SMEs. Journal of Financial Services Research, 28(1-3), 15. https://doi.org/10.1007/s10693-005-4355-5

[29] Ames, M., Schuermann, T., & Scott, H. S. (2015). Bank capital for operational risk: A tale of fragility and instability. Journal of Risk Management in Financial Institutions, 8(3), 227. https://doi.org/10.69554/uzlq7770

[30] Ammar, N., & Boughrara, A. (2019). The impact of revenue diversification on bank profitability and risk: evidence from MENA banking industry. Macroeconomics and Finance in Emerging Market Economies, 12(1), 36. https://doi.org/10.1080/17520843.2018.1535513

[31] Andrievskaya, I., & Penikas, H. (2012). Copula-application to modelling Russian banking system capital adequacy according to Basel II IRB-approach. Model Assisted Statistics and Applications, 7(4), 267. https://doi.org/10.3233/mas-2012-0239

[32] Anichukwueze, C. C., Osuji, V. C., & Oguntegbe, E. E. (2019). Global marketing law and consumer protection challenges: a strategic framework for multinational compliance. IRE Journals, 3(6), 325-333.

[33] Aqeeq, M. A. (2015). Should Islamic Bank Hold More Capital Compared to Conventional Banks? A Holistic Assessment of Risk Profile vis-a-vis Capital Adequacy Regulations. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2677355

[34] ARCHER, S., & KARIM, R. A. A. (2006). ON CAPITAL STRUCTURE, RISK SHARING AND CAPITAL ADEQUACY IN ISLAMIC BANKS. International Journal of Theoretical and Applied Finance, 09(03), 269-280. https://doi.org/10.1142/s0219024906003627

[35] Ariss, R. T., & Sarieddine, Y. (2007). Challenges in implementing capital adequacy guidelines to Islamic banks. Journal of Banking Regulation, 9(1), 46-59. https://doi.org/10.1057/palgrave.jbr.2350059

[36] Arumosoye, O. M., & Obriki, O. D. (2018). Development of an integrated heat stress risk conceptual model for industrial operations in extreme environments. Iconic Research and Engineering Journals, 1(12), 141-160. https://doi.org/10.64388/IREV1I12-1714415

[37] ÇATIKKAŞ, Ö., YATBAZ, A., & DURAMAZ, S. (2018). Basel Sermaye Yeterliği Oranındaki Değişimin Türk Bankacılık Sektörü Üzerindeki Etkilerinin İncelenmesi: Katılım Bankaları ve Geleneksel Bankaların Karşılaştırmalı Oran Analizi - Investigation of the Effects of Basel Capital Adequacy Ratio Change on the Turkish Banking Sector: Comparative Conventional and Islamic Banking with Ratio Analysis. Journal of Business Research - Turk, 10(1), 839. https://doi.org/10.20491/isarder.2018.399

[38] Avramova, S., & Le Lesle, V. (2012). Revisiting Risk-Weighted Assets. IMF Working Papers, 2012(090), 1. https://doi.org/10.5089/9781475502657.001

[39] Bace, E. (2016). Bank profitability: Liquidity, capital and asset quality. Journal of Risk Management in Financial Institutions, 9(4), 327. https://doi.org/10.69554/crpu2203

[40] Barrios, V. E., & Blanco, J. M. (2003). The effectiveness of bank capital adequacy regulation: A theoretical and empirical approach. Journal of Banking & Finance, 27(10), 1935-1958. https://doi.org/10.1016/s0378-4266(02)00311-4

[41] Barua, R. (2018). Capital Adequacy of Indian Commercial Banks under Basel Regime - An Empirical Study. Prajnan: Journal of Banking and Financial Management, 47(3), 283-306. https://doi.org/10.1177/0970844820180304

[42] Bashir, A., & Hassan, A. (2017). Interrelationship Among Basel Capital Regulation, Risk, and Efficiency in Pakistani Commercial Banks. Business & Economic Review, 9(2), 165-186. https://doi.org/10.22547/ber/9.2.7

[43] Bazarbash, M. (2019). FinTech in Financial Inclusion: Machine Learning Applications in Assessing Credit Risk. IMF Working Papers, 2019(109), 1. https://doi.org/10.5089/9781498314428.001

[44] Ben Bouheni, F., & Rachdi, H. (2014). Bank Capital Adequacy Requirements And Risk-Taking Behavior In Tunisia: A Simultaneous Equations Framework. Journal of Applied Business Research (JABR), 31(1), 231. https://doi.org/10.19030/jabr.v31i1.9003

[45] Benes, J., & Kumhof, M. (2011). Risky Bank Lending and Optimal Capital Adequacy Regulation. IMF Working Papers, 2011(130), 1. https://doi.org/10.5089/9781455259359.001

[46] Berdiyarov, B. (2012). Basic Requirements Of The Basel Committee On Regulating Capital Adequacy And Liquidity Of Commercial Banks. European Journal of Business and Economics, 4. https://doi.org/10.12955/ejbe.v4i0.149

[47] Berger, A. N., & Udell, G. F. (1994). Did Risk-Based Capital Allocate Bank Credit and Cause a "Credit Crunch" in the United States?. Journal of Money, Credit and Banking, 26(3), 585. https://doi.org/10.2307/2077994

[48] Bessler, W., & Kurmann, P. (2014). Bank risk factors and changing risk exposures: Capital market evidence before and during the financial crisis. Journal of Financial Stability, 13, 151-166. https://doi.org/10.1016/j.jfs.2014.06.003

[49] Bola-Sadipe, D., Aliliele, C., & Eboh, E. E. (2019). Conceptual model for strategic accounting systems strengthening financial transparency and regulatory compliance. IRE Journals, 3(6), 535-564. https://doi.org/10.64388/IREV3I6-1715327

[50] Brkić, S., Hodzic, M., & Džanić, E. (2019). Soft-hard data fusion using uncertainty balance principle – Evidence from corporate credit risk assessment in commercial banking. Periodicals of Engineering and Natural Sciences (PEN), 7(3), 1138. https://doi.org/10.21533/pen.v7i3.436

[51] Brownbridge, M. (2015). How relevant are the Basel capital reforms for sub-Saharan Africa?. Journal of Risk Management in Financial Institutions, 8(2), 153. https://doi.org/10.69554/uxak4500

[52] Brunner, M., Piacenza, F., Monti, F., & Bazzarello, D. (2009). Capital allocation for operational risk. Journal of Risk Management in Financial Institutions, 2(2), 165. https://doi.org/10.69554/rlas1976

[53] Cai, J., & Thakor, A. V. (2008). Liquidity Risk, Credit Risk, and Interbank Competition. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1103548

[54] Cai, R., & Zhang, M. (2017). How Does Credit Risk Influence Liquidity Risk? Evidence from Ukrainian Banks. Visnyk of the National Bank of Ukraine(241), 21. https://doi.org/10.26531/vnbu2017.241.021

[55] Calomiris, C. W., & Wilson, B. (2004). Bank Capital and Portfolio Management: The 1930s “Capital Crunch” and the Scramble to Shed Risk. The Journal of Business, 77(3), 421-455. https://doi.org/10.1086/386525

[56] Cantor, R. (2001). Moody’s investors service response to the consultative paper issued by the Basel Committee on Bank Supervision “A new capital adequacy framework”. Journal of Banking & Finance, 25(1), 171. https://doi.org/10.1016/s0378-4266(00)00121-7

[57] Carosio, G. (2001). The New Basel Capital Adequacy Framework. Economic Notes, 30(3), 327-335. https://doi.org/10.1111/1468-0300.00061

[58] Chakroun, F. (2017a). Bank Capital Adequacy and Risk Aggregation: A General Overview. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2942458

[59] Chakroun, F. (2017b). Modeling of Bank Capital Adequacy Ratios via a LLvy Process-Driven Model. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2942453

[60] Chalermchatvichien, P., Jumreornvong, S., & Jiraporn, P. (2014). Basel III, capital stability, risk-taking, ownership: Evidence from Asia. Journal of Multinational Financial Management, 28, 28-46. https://doi.org/10.1016/j.mulfin.2014.09.001

[61] Chalermchatvichien, P., Jumreornvong, S., Jiraporn, P., & Singh, M. (2013). The Effect of Bank Ownership Concentration on Capital Adequacy, Liquidity, and Capital Stability. Journal of Financial Services Research, 45(2), 219-240. https://doi.org/10.1007/s10693-013-0160-8

[62] Chang, C., & Chen, S. (2014). Bank Interest Margin and Default Risk under Basel III Capped Capital Adequacy Accord and Regulatory Deposit Insurance Fund Protection. International Journal of Financial Research, 6(1). https://doi.org/10.5430/ijfr.v6n1p14

[63] Chateau, J., & Wu, J. (2007). Basel-2 capital adequacy: Computing the ‘fair’ capital charge for loan commitment ‘true’ credit risk. International Review of Financial Analysis, 16(1), 1-21. https://doi.org/10.1016/j.irfa.2004.12.002

[64] Chernykh, L., & Cole, R. A. (2015). How should we measure bank capital adequacy for triggering Prompt Corrective Action? A (simple) proposal. Journal of Financial Stability, 20, 131-143. https://doi.org/10.1016/j.jfs.2015.08.003

[65] Cherpack, P. L., & Jones, B. W. (2013). Community bank proactive risk management: Concentration management, stress testing and capital planning. Journal of Risk Management in Financial Institutions, 6(4), 411. https://doi.org/10.69554/mtrf6594

[66] Chockalingam, A., Dabadghao, S., & Soetekouw, R. (2018). Strategic risk, banks, and Basel III: estimating economic capital requirements. The Journal of Risk Finance, 19(3), 225. https://doi.org/10.1108/jrf-11-2016-0142

[67] Choi, K., & Kim, B. (2016). An Empirical Study on Estimation model of Suhyup Bank's Risk-Weighted Assets, related Basel III. The Journal of Fisheries Business Administration, 47(1), 87. https://doi.org/10.12939/fba.2016.47.1.087

[68] Colliard, J. (2019). Strategic Selection of Risk Models and Bank Capital Regulation. Management Science, 65(6), 2591-2606. https://doi.org/10.1287/mnsc.2017.2898

[69] Cooper, R. N., & Scott, H. S. (2005). Capital Adequacy beyond Basel: Banking, Securities, and Insurance. Foreign Affairs, 84(6), 139. https://doi.org/10.2307/20031792

[70] Davis, K. (1990). Bank Capital Adequacy Requirements and Monetary Policy. Australian Economic Review, 23(2), 69-77. https://doi.org/10.1111/j.1467-8462.1990.tb00496.x

[71] De Alcântara, W. R. (2015). Liquidity effects in banks’ capital allocation decisions. Journal of Risk Management in Financial Institutions, 8(2), 163. https://doi.org/10.69554/hfmo8535

[72] Demirgüç-Kunt, A., & Detragiache, E. (2010). Basel Core Principles and Bank Risk. IMF Working Papers, 2010(081), 1. https://doi.org/10.5089/9781451982671.001

[73] Dhahir Al-Noweran, (2019). Financial Analysis of Cash Flow Indicators, Capital Adequacy and Banking Liquidity Risk for Jordan Housing Bank for Trade and Finance 2011-2015. TANMIYAT AL-RAFIDAIN, 38(121), 99-112. https://doi.org/10.33899/tanra.2019.161165

[74] Dogbatsey, E. A., & Ebhojie, O. (2018). Budget compliance and statutory reporting in Sub-Saharan Africa: A systematic review of frameworks, gaps, and reform pathways. Zenodo. https://doi.org/10.5281/zenodo.20446859 [Originally numbered 2(6); journal name not captured in source.]

[75] Dogbatsey, E. A., Ebhojie, O., & Oyeleye, A. O. (2019). Reconciliation control and financial workflow redesign in emerging market organizations: A conceptual framework. Zenodo. https://doi.org/10.5281/zenodo.20447103 [Originally numbered 3(5); journal name not captured in source.]

[76] Dosunmu, A. A., & Ogundele, P. O. (2019). Security audit and enterprise risk assessment frameworks for resilient information systems. Iconic Research and Engineering Journals, 3(5), 434-447. https://doi.org/10.64388/IREV3I5-1713225

[77] Dosunmu, A. A., & Ogundele, P. O. (2019). Security audit and enterprise risk assessment frameworks for resilient information systems. IRE Journals, 3(5).

[78] Dowd, K. (2000). Bank Capital Adequacy versus Deposit Insurance. Journal of Financial Services Research, 17(1), 7-15. https://doi.org/10.1023/a:1008149106536

[79] Drehmann, M., Sorensen, S., & Stringa, M. (2008). The Integrated Impact of Credit and Interest Rate Risk on Banks: An Economic Value and Capital Adequacy Perspective. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.966270

[80] Drehmann, M., Sorensen, S., & Stringa, M. (2010). The integrated impact of credit and interest rate risk on banks: A dynamic framework and stress testing application. Journal of Banking & Finance, 34(4), 713. https://doi.org/10.1016/j.jbankfin.2009.06.009

[81] Drumond, I. (2009). BANK CAPITAL REQUIREMENTS, BUSINESS CYCLE FLUCTUATIONS AND THE BASEL ACCORDS: A SYNTHESIS. Journal of Economic Surveys, 23(5), 798. https://doi.org/10.1111/j.1467-6419.2009.00605.x

[82] D'Souza, C., & Lai, A. (2006). THE EFFECTS OF BANK CONSOLIDATION ON RISK CAPITAL ALLOCATION AND MARKET LIQUIDITY. Journal of Financial Research, 29(2), 271-291. https://doi.org/10.1111/j.1475-6803.2006.00178.x

[83] D'Souza, C., & Lai, A. (2006). THE EFFECTS OF BANK CONSOLIDATION ON RISK CAPITAL ALLOCATION AND MARKET LIQUIDITY. Journal of Financial Research, 29(2), 271. https://doi.org/10.1111/j.1475-6803.2006.00178.x

[84] Duane, M., Schuermann, T., & Reynolds, P. (2013). Stress testing bank profitability. Journal of Risk Management in Financial Institutions, 7(1), 72. https://doi.org/10.69554/eynf2940

[85] Eichberger, J., & Summer, M. (2005). Bank Capital, Liquidity, and Systemic Risk. Journal of the European Economic Association, 3(2-3), 547-555. https://doi.org/10.1162/jeea.2005.3.2-3.547

[86] Eichberger, J., & Summer, M. (2005). Bank Capital, Liquidity, and Systemic Risk. Journal of the European Economic Association, 3(2-3), 547. https://doi.org/10.1162/jeea.2005.3.2-3.547

[87] El-Bannany, M. (2015). Global financial crisis and credit risk disclosure in the UAE banks. Risk Governance and Control: Financial Markets & Institutions, 5(1), 20. https://doi.org/10.22495/rgcv5i1art2

[88] End, J. W. v. d. (2009). Liquidity Stress-Tester: A Model for Stress-testing Banks' Liquidity Risk. CESifo Economic Studies, 56(1), 38. https://doi.org/10.1093/cesifo/ifp005

[89] Ermolova, M., & Penikas, H. (2019). The impact of PD-LGD correlation on bank capital adequacy in nongranular loan portfolio1. Model Assisted Statistics and Applications, 14(1), 103-120. https://doi.org/10.3233/mas-180450

[90] Esposito, L., Mastromatteo, G., & Molocchi, A. (2018). Environment – risk-weighted assets: allowing banking supervision and green economy to meet for good. Journal of Sustainable Finance & Investment, 9(1), 68-86. https://doi.org/10.1080/20430795.2018.1540171

[91] Fadayomi, O., Abolaji, T. O., Edivri, J., Ogbole, J. I., Okoruwa, P. O., & Akeju, B. (2019). Risk-based cybersecurity assurance and data availability limitations, advances and future research opportunities. Iconic Research and Engineering Journals, 2(12), 602–617. https://doi.org/10.64388/IREV2I12-1713779

[92] Fadayomi, O., Abolaji, T. O., Edivri, J., Ogbole, J. I., Okoruwa, P. O., & Akeju, B. (2019). Risk-based cybersecurity assurance and data availability: Limitations, advances and future research opportunities. IRE Journals, 2(12). https://doi.org/10.64388/IREV2I12-1713779

[93] Ferri, G., & Pesic, V. (2017). Bank regulatory arbitrage via risk weighted assets dispersion. Journal of Financial Stability, 33, 331-345. https://doi.org/10.1016/j.jfs.2016.10.006

[94] FF, A., & OT, D. (2019). Risk Assets Management, Liquidity Management and Sustainable Performance in Nigeria Deposit Money Banks. International Journal of Accounting Research, 06(02). https://doi.org/10.35248/2472-114x.18.6.178

[95] Fosu, S., Danso, A., Agyei-Boapeah, H., Ntim, C. G., & Adegbite, E. (2019). Credit Information Sharing and Loan Default in Developing Countries: The Moderating Effect of Banking Market Concentration and National Governance Quality. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2532406

[96] Freixas, X., Parigi, B. M., & Rochet, J. (2000). Systemic Risk, Interbank Relations, and Liquidity Provision by the Central Bank. Journal of Money, Credit and Banking, 32(3), 611. https://doi.org/10.2307/2601198

[97] Fu, J., Wang, X., & Wang, Y. (2012). Credit spreads, endogenous bankruptcy and liquidity risk. Computational Management Science, 9(4), 515-530. https://doi.org/10.1007/s10287-012-0153-3

[98] Gabbi, G., & Vozzella, P. (2013). Asset correlations and bank capital adequacy. The European Journal of Finance, 19(1), 55-74. https://doi.org/10.1080/1351847x.2012.659266

[99] Gallardo, G. G., Schuermann, T., & Duane, M. (2016). Stress testing convergence. Journal of Risk Management in Financial Institutions, 9(1), 32. https://doi.org/10.69554/qmdk4141

[100] Gallemore, J. (2012). Deferred Tax Assets and Bank Regulatory Capital. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2163542

[101] Gambetta, N., García-Benau, M. A., & Zorio-Grima, A. (2019). Stress test impact and bank risk profile: Evidence from macro stress testing in Europe. International Review of Economics & Finance, 61, 347. https://doi.org/10.1016/j.iref.2018.04.001

[102] Gan, V. B. Y., & Abdul Karim, M. A. (2017). On the Dynamic Measurement of Capital Adequacy and Leverage for Basel III. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2984478

[103] Garcia Cespedes, J. C., de Juan Herrero, J. A., Rosen, D., & Saunders, D. (2010). Effective modeling of wrong way risk, counterparty credit risk capital and alpha in Basel II. The Journal of Risk Model Validation, 4(1), 71-98. https://doi.org/10.21314/jrmv.2010.050

[104] Gardener, E. P. M. (1990). Towards a managerially specific (MS) framework for bank capital adequacy. Managerial and Decision Economics, 11(1), 39-51. https://doi.org/10.1002/mde.4090110106

[105] Gay, S., & Bergkamp, B. D. (2015). Does Basel Save Our Banks? The Effect of Basel I Capital Requirements on Bank Failures. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2629268

[106] Ghenimi, A., Chaibi, H., & Omri, M. A. B. (2017). The effects of liquidity risk and credit risk on bank stability: Evidence from the MENA region. Borsa Istanbul Review, 17(4), 238. https://doi.org/10.1016/j.bir.2017.05.002

[107] Gilbert, R. A., Stone, C. C., & Trebing, M. E. (1985). The New Bank Capital Adequacy Standards. Review, 67. https://doi.org/10.20955/r.67.12-20.xep

[108] Glaser, M., Mohrmann, U., & Riepe, J. (2013). A Blind Spot of Banking Regulation: Level 3 Valuation and Basel Risk Capital. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2335987

[109] Godlewski, C. J. (2005). Bank capital and credit risk taking in emerging market economies. Journal of Banking Regulation, 6(2), 128-145. https://doi.org/10.1057/palgrave.jbr.2340187

[110] Golubeva, O., Duljic, M., & Keminen, R. (2019). The impact of liquidity risk on bank profitability: some empirical evidence from the European banks following the introduction of Basel III regulations. Journal of Accounting and Management Information Systems, 18(4). https://doi.org/10.24818/jamis.2019.04001

[111] Gordy, M. B. (2002). A Risk-Factor Model Foundation for Ratings-Based Bank Capital Rules. Finance and Economics Discussion Series, 2002.0(55), 1-34. https://doi.org/10.17016/feds.2002.55

[112] Gottschalk, S. (2011). Asset correlation, portfolio diversification and regulatory capital in the Basel Capital Accord. Risk Governance and Control: Financial Markets and Institutions, 1(3), 31. https://doi.org/10.22495/rgcv1i3art3

[113] Grullon, G., Michaely, R., & Swary, I. (1997). Capital Adequacy, Bank Mergers, and the Medium of Payment. Journal of Business Finance & Accounting, 24(1), 97-124. https://doi.org/10.1111/1468-5957.00097

[114] Guégan, D., & Hassani, B. K. (2013). Operational risk: A Basel II11 step before Basel III. Journal of Risk Management in Financial Institutions, 6(1), 37. https://doi.org/10.69554/gdep7422

[115] Hakenes, H., & Schnabel, I. (2011). Bank size and risk-taking under Basel II. Journal of Banking & Finance, 35(6), 1436-1449. https://doi.org/10.1016/j.jbankfin.2010.10.031

[116] Hamdoun, N., & Rguibi, K. (2019). Impact of AI and Machine Learning on Financial Industry: Application on Moroccan Credit Risk Scoring. Journal of Advanced Research in Dynamical and Control Systems, 11(11-SPECIAL ISSUE), 1041-1048. https://doi.org/10.5373/jardcs/v11sp11/20193134

[117] Hammes, W., & Shapiro, M. (2001). The implications of the new capital adequacy rules for portfolio management of credit assets. Journal of Banking & Finance, 25(1), 97-114. https://doi.org/10.1016/s0378-4266(00)00118-7

[118] Hancock, D., & Wilcox, J. A. (1994). Bank Capital and the Credit Crunch: The Roles of Risk‐Weighted and Unweighted Capital Regulations. Real Estate Economics, 22(1), 59. https://doi.org/10.1111/1540-6229.00626

[119] Hardy, D., & Schmieder, C. (2013). Rules of Thumb for Bank Solvency Stress Testing. IMF Working Papers, 2013(232), 1. https://doi.org/10.5089/9781475518115.001

[120] HERRING, R. J. (2002). The Basel 2 Approach to Bank Operational Risk: Regulation on the Wrong Track. The Journal of Risk Finance, 4(1), 42. https://doi.org/10.1108/eb022953

[121] Hess, A. C., & Kamara, A. (2005). Conditional Time-Varying Interest Rate Risk Premium: Evidence from the Treasury Bill Futures Market. Journal of Money, Credit, and Banking, 37(4), 679-698. https://doi.org/10.1353/mcb.2005.0042

[122] Hodžić, M., Brkić, S., & Džanić, E. (2019). Soft-hard data fusion using uncertainty balance principle –corporate credit risk in commercial banking. Periodicals of Engineering and Natural Sciences (PEN), 7(3). https://doi.org/10.21533/pen.v7.i3.1788

[123] Holmstrom, B., & Tirole, J. (2000). Liquidity and Risk Management. Journal of Money, Credit and Banking, 32(3), 295. https://doi.org/10.2307/2601167

[124] Hugonnier, J., & Morellec, E. (2017). Bank capital, liquid reserves, and insolvency risk. Journal of Financial Economics, 125(2), 266-285. https://doi.org/10.1016/j.jfineco.2017.05.006

[125] Ibnu, A. R. (2016). Basel Capital Adequacy Ratio Standard in The Light of Islamic Law Perspective. International Conference of Moslem Society, 1, 308-317. https://doi.org/10.24090/icms.2016.1833

[126] Illing, M., & Paulin, G. (2005). Basel II and the Cyclicality of Bank Capital. Canadian Public Policy / Analyse de Politiques, 31(2), 161. https://doi.org/10.2307/3552627

[127] INOUE, H. (2010). CAPITAL ADEQUACY REQUIREMENTS AND THE FINANCIAL ACCELERATOR CAUSED BY BANK CAPITAL. Japanese Economic Review, 61(3), 382-407. https://doi.org/10.1111/j.1468-5876.2009.00488.x

[128] Irani, R. M., & Meisenzahl, R. R. (2015). Loan Sales and Bank Liquidity Risk Management: Evidence from a U.S. Credit Register. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2670886

[129] Jackson, P., Maude, D. J., & Perraudin, W. (1997). Bank Capital and Value at Risk. The Journal of Derivatives, 4(3), 73-89. https://doi.org/10.3905/jod.1997.407972

[130] Jacobs, M. (2018). The validation of machine-learning models for the stress testing of credit risk. Journal of Risk Management in Financial Institutions, 11(3), 218. https://doi.org/10.69554/shkp5605

[131] Jacques, K., & Nigro, P. (1997). Risk-based capital, portfolio risk, and bank capital: A simultaneous equations approach. Journal of Economics and Business, 49(6), 533-547. https://doi.org/10.1016/s0148-6195(97)00038-6

[132] Jacques, K. T. (2007). Capital shocks, bank asset allocation, and the revised Basel Accord. Review of Financial Economics, 17(2), 79. https://doi.org/10.1016/j.rfe.2007.03.003

[133] Jasevičienė, F., & Jurkšaitytė, D. (2015). THE NEW CAPITAL ADEQUACY FRAMEWORK (BASEL III) OPTIONS AND ISSUES IN COMMERCIAL BANKS OF LITHUANIA. Ekonomika, 93(4), 119. https://doi.org/10.15388/ekon.2014.93.5043

[134] Jobst, A. A. (2007). The treatment of operational risk under the New Basel framework: Critical issues. Journal of Banking Regulation, 8(4), 316-352. https://doi.org/10.1057/palgrave.jbr.2350055

[135] Jokipii, T., & Milne, A. (2011). Bank capital buffer and risk adjustment decisions. Journal of Financial Stability, 7(3), 165-178. https://doi.org/10.1016/j.jfs.2010.02.002

[136] Jokipii, T., & Milne, A. (2011). Bank capital buffer and risk adjustment decisions. Journal of Financial Stability, 7(3), 165. https://doi.org/10.1016/j.jfs.2010.02.002

[137] Jones, D., & Mingo, J. (1999). Credit risk modeling and internal capital allocation processes: implications for a models-based regulatory bank capital standard. Journal of Economics and Business, 51(2), 79-108. https://doi.org/10.1016/s0148-6195(98)00030-7

[138] Joseph, A. (2011). Basel III, Capital Adequacy and Covered Bonds. Finance and Capital Markets (formerly Derivatives & Financial Instruments), 13(2). https://doi.org/10.59403/2h905pf

[139] Jumreornvong, S., Chakreyavanich, C., Treepongkaruna, S., & Jiraporn, P. (2018). Capital Adequacy, Deposit Insurance, and the Effect of Their Interaction on Bank Risk. Journal of Risk and Financial Management, 11(4), 79. https://doi.org/10.3390/jrfm11040079

[140] Kabir Hassan, M., Unsal, O., & Emre Tamer, H. (2016). Risk management and capital adequacy in Turkish participation and conventional banks: A comparative stress testing analysis. Borsa Istanbul Review, 16(2), 72-81. https://doi.org/10.1016/j.bir.2016.04.001

[141] Karels, G. V., Prakash, A. J., & Roussakis, E. (1989). The Relationship Between Bank Capital Adequacy and Market Measures of Risk. Journal of Business Finance & Accounting, 16(5), 663-680. https://doi.org/10.1111/j.1468-5957.1989.tb00045.x

[142] Kilavuka, M. I. (2008). Managing operational risk capital in financial institutions. The Journal of Operational Risk, 3(1), 67. https://doi.org/10.21314/jop.2008.041

[143] Kinateder, H. (2016). Basel II versus III: a comparative assessment of minimum capital requirements for internal model approaches. The Journal of Risk, 18(3), 25-45. https://doi.org/10.21314/j0r.2016.325

[144] Kola, F., Gjipali, A., & Sula, E. (2019). Commercial Bank Performance and Credit Risk in Albania. Journal of Central Banking Theory and Practice, 8(3), 161-177. https://doi.org/10.2478/jcbtp-2019-0029

[145] Kombo, K., & Njuguna, D. A. (2016). Effects of Basel III Framework on Capital Adequacy of Commercial Banks in Kenya. International Journal of Finance and Accounting, 1(1), 61. https://doi.org/10.47604/ijfa.33

[146] Kombo, K. N., & Njuguna, D. A. (2017a). IMPORTANCE OF CAPITAL ADEQUACY REQUIREMENTS IN BASEL III FRAMEWORK FOR COMMERCIAL BANKS IN KENYA. American Journal of Finance, 1(4), 26. https://doi.org/10.47672/ajf.161

[147] Kombo, K. N., & Njuguna, D. A. (2017b). MEASURES COMMERCIAL BANKS HAVE TAKEN TO ENSURE COMPLIANCE WITH THE CAPITAL ADEQUACY REQUIREMENT IN BASEL III FRAMEWORK. American Journal of Finance, 1(4), 64. https://doi.org/10.47672/ajf.163

[148] Kombo, K. N., & Njuguna, D. A. (2017c). CHALLENGES FACING COMMERCIAL BANKS IN THE IMPLEMENTATION OF CAPITAL ADEQUACY REQUIREMENT IN BASEL III FRAMEWORK. American Journal of Finance, 1(4), 45. https://doi.org/10.47672/ajf.162

[149] Krykliy, O., & Luchko, I. (2018). Model of Stress-testing of Banks’ Liquidity Risk in Ukraine. Financial Markets, Institutions and Risks, 123-132. https://doi.org/10.21272/fmir.2(2).123-132.2018

[150] Kucukkocaoglu, G., & Altintas, A. (2016). Using non-performing loan ratios as default rates in the estimation of credit losses and macroeconomic credit risk stress testing: A case from Turkey. Risk Governance and Control: Financial Markets and Institutions, 6(1), 52. https://doi.org/10.22495/rgcv6i1art6

[151] Kumar, R. (2016). PERFORMANCE OF INDIAN BANKING SECTOR WITH REFERENCE TO CAPITAL ADEQUACY RATIO UNDER BASEL NORMS - A STUDY OF SELECTED BANKS.. International Journal of Advanced Research, 4(8), 1851-1856. https://doi.org/10.21474/ijar01/1400

[152] Kuritzkes, A., Schuermann, T., & Weiner, S. M. (2003). Risk Measurement, Risk Management, and Capital Adequacy in Financial Conglomerates. Brookings-Wharton Papers on Financial Services, 2003(1), 141-193. https://doi.org/10.1353/pfs.2003.0005

[153] Laas, D., & Siegel, C. F. (2016). Basel III Versus Solvency II: An Analysis of Regulatory Consistency Under the New Capital Standards. Journal of Risk and Insurance, 84(4), 1231-1267. https://doi.org/10.1111/jori.12154

[154] Lamidi, O. B. A., & Olamide, A. (2018). Spatially explicit risk modeling framework for tracking subsurface contaminant migration in data-limited remediation sites. Iconic Research and Engineering Journals, 2(6), 178–198. https://www.irejournals.com/paper-details/1713080

[155] Lastra, R. M. (2004). Risk‐based capital requirements and their impact upon the banking industry: Basel II and CAD III. Journal of Financial Regulation and Compliance, 12(3), 225-239. https://doi.org/10.1108/13581980410810803

[156] Lawal, O. A., & Oduleye, T. E. (2018). A review and conceptual framework for tax governance and cross-border compliance analytics. IRE Journals, 2(5).

[157] Lawal, O. A., & Oduleye, T. E. (2018b). A review and conceptual framework for tax governance and cross-border compliance analytics. Iconic Research and Engineering Journals, 2(5).

[158] Lawal, O. A., & Oduleye, T. E. (2019a). A conceptual risk assessment model for transfer pricing in multinational corporations. Iconic Research and Engineering Journals, 2(12).

[159] Lawal, O. A., & Oduleye, T. E. (2019). A conceptual risk assessment model for transfer pricing in multinational corporations. IRE Journals, 2(12).

[160] Lee, C., Ning, S., & Lee, C. (2015). How does Bank Capital Affect Bank Profitability and Risk? Evidence from China's WTO Accession. China & World Economy, 23(4), 19-39. https://doi.org/10.1111/cwe.12119

[161] Liebwein, P. (2006). Risk Models for Capital Adequacy: Applications in the Context of Solvency II and Beyond. The Geneva Papers on Risk and Insurance - Issues and Practice, 31(3), 528-550. https://doi.org/10.1057/palgrave.gpp.2510095

[162] Lin, S. L., Penm, J. H., Gong, S., & Chang, C. (2005). Risk-based capital adequacy in assessing on insolvency-risk and financial performances in Taiwan's banking industry. Research in International Business and Finance, 19(1), 111-153. https://doi.org/10.1016/j.ribaf.2004.10.006

[163] Lynn Wirch, J., & Hardy, M. R. (1999). A synthesis of risk measures for capital adequacy. Insurance: Mathematics and Economics, 25(3), 337-347. https://doi.org/10.1016/s0167-6687(99)00036-0

[164] Majnoni, G., & Powell, A. (. P. (2005). Reforming Bank Capital Requirements: Implications of Basel II for Latin American Countries. Economía, 5(2), 105. https://doi.org/10.1353/eco.2005.0019

[165] Marini, F. (2003). Bank Insolvency, Deposit Insurance, and Capital Adequacy. Journal of Financial Services Research, 24(1), 67-78. https://doi.org/10.1023/a:1025916701866

[166] Marshall, D., & Venkataraman, S. (1999). Bank Capital Standards for Market Risk: A Welfare Analysis. Review of Finance, 2(2), 125-157. https://doi.org/10.1023/a:1009705608627

[167] Matias Gama, A. P., & Susana Amaral Geraldes, H. (2012). Credit risk assessment and the impact of the New Basel Capital Accord on small and medium‐sized enterprises. Management Research Review, 35(8), 727-749. https://doi.org/10.1108/01409171211247712

[168] Mayer, R. D. (2007). Capital adequacy requirements for Israeli banks: the impact of the Basel II Accord. Law and Financial Markets Review, 1(5), 409-412. https://doi.org/10.1080/17521440.2007.11427910

[169] Mbonu, I. S., Aliliele, C., Iwuanyanwu, U., & Oluoha, O. M. (2018). A conceptual framework for legal and ethical risk modeling in enterprise data protection governance systems. Iconic Research and Engineering Journals, 2(2), 207-226. https://doi.org/10.64388/IREV2I2-1714911

[170] McCarthy, P. (1990). Comment: on Bank Capital Adequacy Requirements and Monetary Policy’. Australian Economic Review, 23(2), 78-78. https://doi.org/10.1111/j.1467-8462.1990.tb00497.x

[171] Mendoza, R., & Rivera, J. P. R. (2017). The Effect of Credit Risk and Capital Adequacy on the Profitability of Rural Banks in the Philippines. Scientific Annals of Economics and Business, 64(1), 83-96. https://doi.org/10.1515/saeb-2017-0006

[172] Michael, O. N., & Ogunsola, O. E. (2019a). Determinants of access to agribusiness finance and their influence on enterprise growth in rural communities. Iconic Research and Engineering Journals, 2(12), 533-548.

[173] Michael, O. N., & Ogunsola, O. E. (2019). Determinants of access to agribusiness finance and their influence on enterprise growth in rural communities. Iconic Research and Engineering Journals, 2(12), 533-548.

[174] Miroshnychenko, I., & Ivliieva, K. (2019). ASSESSING CREDIT RISK USING MACHINE LEARNING METHODS. Efektyvna ekonomika(12). https://doi.org/10.32702/2307-2105-2019.12.87

[175] Morgan, G. E. (1984). On the Adequacy of Bank Capital Regulation. The Journal of Financial and Quantitative Analysis, 19(2), 141. https://doi.org/10.2307/2330895

[176] Muljawan, D., Dar, H. A., & Hall, M. J. B. (2004). A capital adequacy framework for Islamic banks: the need to reconcile depositors’ risk aversion with managers’ risk taking. Applied Financial Economics, 14(6), 429-441. https://doi.org/10.1080/9603100410001673667

[177] Niessen-Ruenzi, A., Parwada, J. T., & Ruenzi, S. (2015). Information Effects of the Basel Bank Capital and Risk Pillar 3 Disclosures on Equity Analyst Research An Exploratory Examination. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2670418

[178] Nikomaram, H., Taghavi, M., & Khalili Diman, S. (2013). The relationship between liquidity risk and credit risk in Islamic banking industry of Iran. Management Science Letters, 3(4), 1223-1232. https://doi.org/10.5267/j.msl.2013.02.025

[179] Nkwaira, C. (2018). Using Risk-Weighted Assets to Generate Risk-Weighted Fees to Counter the Effects of Basel III on Revenue Generation. JOURNAL OF FINANCE AND BANK MANAGEMENT, 6(2). https://doi.org/10.15640/jfbm.v6n2a4

[180] Nwidobie, B. M. (2014). Basel Accord, post-consolidation growth in bank capital, cash reserves, deposit liability and volatility in bank credit in Nigeria. African J. of Economic and Sustainable Development, 3(4), 330. https://doi.org/10.1504/ajesd.2014.065579

[181] Obogo, S. F., Ozobu, C. O., & Uduokhai, D. O. (2019b). Development of a construction safety risk governance model for multi contractor high rise projects. Iconic Research and Engineering Journals, 2(9), 502-522. https://doi.org/10.64388/IREV2I9-1715495

[182] Obogo, S. F., Uduokhai, D. O., & Ozobu, C. O. (2019). Systematic review of hazard identification and risk control practices in urban construction projects. Iconic Research and Engineering Journals, 2(12), 666-681. https://doi.org/10.64388/IREV2I12-1715496

[183] Obriki, O. D., & Arumosoye, O. M. (2018). Conceptual modeling of data-driven occupational safety risk control in large-scale energy infrastructure projects. Iconic Research and Engineering Journals, 1(7), 169-189. https://doi.org/10.64388/IREV1I7-1714414

[184] Ogbete, J. C., Aminu-Ibrahim, A., & Ambali, K. B. (2019). Regulatory compliant design systems for molecular and pathology laboratories in highly controlled environments. Iconic Research and Engineering Journals, 3(4), 583–607.

[185] Ogbete, J. C., Aminu-Ibrahim, A. Y., & Ambali, K. B. (2019). Regulatory compliant design systems for molecular and pathology laboratories in highly controlled environments. Iconic Research and Engineering Journals, 3(4), 607-631. https://doi.org/10.64388/IREV3I4-1713589

[186] Ojo, M. (2017). Progress on Adoption of Basel III Standards: Monetary Policy, Leverage Ratios and Risk Based Capital Adequacy Measures. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3075484

[187] Ojo, P. M. (2015). Implementing Basel III through the Capital Requirements Directive (CRD) IV: Leverage Ratios and Capital Adequacy Requirements. Journal of Business Law and Ethics, 3(1). https://doi.org/10.15640/jble.v3n1a3

[188] Okonkwo, C. S., Ogunwole, O., Okeke, O. T., & Mayo, W. (2019). Conceptual framework for cost reduction through contract negotiation and vendor governance. Iconic Research and Engineering Journals, 2(9), 468-482. https://doi.org/10.64388/IREV2I9-1713121

[189] Okonkwo, C. S., Ogunwole, O., Okeke, O. T., & Mayo, W. (2019). Conceptual framework for cost reduction through contract negotiation and vendor governance. IRE Journals, 2(9), 468–482. https://doi.org/10.64388/IREV2I9-1713121

[190] Oshevire, P., Eyenubo, O. J., & Amayo, B. (2017). Voltage control in the presence of distributed generation. ATBU Journal of Science, Technology and Education, 5(2), 165-173.

[191] Ouamar, D. (2013). How to implement counterparty credit risk requirements under Basel III: The challenges. Journal of Risk Management in Financial Institutions, 6(3), 327. https://doi.org/10.69554/tbtd2393

[192] Ovi, N. Z., Perera, S., & Colombage, S. (2014). Market Power, Credit Risk, Revenue Diversification and Bank Stability in Selected ASEAN Countries. South East Asia Research, 22(3), 399. https://doi.org/10.5367/sear.2014.0221

[193] Pagratis, S., Topaloglou, N., & Tsionas, M. (2017). System stress testing of bank liquidity risk. Journal of International Money and Finance, 73, 22. https://doi.org/10.1016/j.jimonfin.2017.02.001

[194] Paisley, J. (2017). Stress testing: Where next?. Journal of Risk Management in Financial Institutions, 10(3), 224. https://doi.org/10.69554/dsde5864

[195] Pakravan, K. (2014). Bank capital: the case against Basel. Journal of Financial Regulation and Compliance, 22(3), 208. https://doi.org/10.1108/jfrc-09-2013-0030

[196] Papadeas, P., Hyz, A. B., & Kossieri, E. (2017). IAS Basel: The Contribution of Losses to the Banks' Capital Adequacy. International Journal of Business and Social Research, 7(2), 01. https://doi.org/10.18533/ijbsr.v7i2.1032

[197] Pavlík, P. (2018). Financial theory approach to the investigation of the impact of Basel III capital adequacy on commercial banks. Český finanční a účetní časopis, 2017(4), 41. https://doi.org/10.18267/j.cfuc.504

[198] Pelizzon, L., Subrahmanyam, M. G., Tomio, D., & Uno, J. (2016). Sovereign credit risk, liquidity, and European Central Bank intervention: Deus ex machina?. Journal of Financial Economics, 122(1), 86-115. https://doi.org/10.1016/j.jfineco.2016.06.001

[199] Petersen, M. A., & Mukuddem-Petersen, J. (2005). Stochastic behaviour of risk-weighted bank assets under the Basel II capital accord. Applied Financial Economics Letters, 1(3), 133. https://doi.org/10.1080/17446540500101978

[200] Petrella, G., & Resti, A. (2017). What drives the liquidity of sovereign bonds when markets are under stress? An assessment of the new Basel 3 rules on bank liquid assets. Journal of Financial Stability, 33, 297-310. https://doi.org/10.1016/j.jfs.2016.07.018

[201] Poledna, S., Bochmann, O., & Thurner, S. (2017). Basel III capital surcharges for G-SIBs are far less effective in managing systemic risk in comparison to network-based, systemic risk-dependent financial transaction taxes. Journal of Economic Dynamics and Control, 77, 230-246. https://doi.org/10.1016/j.jedc.2017.02.004

[202] Resti, A., & Sironi, A. (2007). The risk-weights in the New Basel Capital Accord: Lessons from bond spreads based on a simple structural model. Journal of Financial Intermediation, 16(1), 64-90. https://doi.org/10.1016/j.jfi.2006.04.002

[203] Rochet, J., & Tirole, J. (1996). Interbank Lending and Systemic Risk. Journal of Money, Credit and Banking, 28(4), 733. https://doi.org/10.2307/2077918

[204] Rojas-Suarez, L. (2015). Basel III in Chile: Advantages, Disadvantages and Challenges for Implementing the New Bank Capital Standard. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2609033

[205] Ronn, E. I., & Verma, A. K. (1989). Risk-based capital adequacy standards for a sample of 43 major banks. Journal of Banking & Finance, 13(1), 21-29. https://doi.org/10.1016/0378-4266(89)90016-2

[206] Rossignolo, A. F., Fethi, M. D., & Shaban, M. (2012). Value-at-Risk models and Basel capital charges. Journal of Financial Stability, 8(4), 303-319. https://doi.org/10.1016/j.jfs.2011.11.003

[207] Roulet, C. (2018). Basel III: Effects of capital and liquidity regulations on European bank lending. Journal of Economics and Business, 95, 26. https://doi.org/10.1016/j.jeconbus.2017.10.001

[208] Rowe, D., Jovic, D., & Reeves, R. (2004). The continuing saga – Basel II developments: bank capital management in the light of Basel II – how to manage capital in financial institutions. Balance Sheet, 12(3), 15. https://doi.org/10.1108/09657960410699180

[209] Ruziqa, A. (2013). The impact of credit and liquidity risk on bank financial performance: the case of Indonesian Conventional Bank with total asset above 10 trillion Rupiah. International Journal of Economic Policy in Emerging Economies, 6(2), 93. https://doi.org/10.1504/ijepee.2013.055791

[210] Sagner, J. S. (2010). Basel 2: How will new bank capital rules affect your company?. Journal of Corporate Accounting & Finance, 21(6), 47-52. https://doi.org/10.1002/jcaf.20626

[211] Sairally, B. S., Muhammad, M., & Mustafa, M. M. (2013). Instruments for Meeting Capital Adequacy Requirements Under Basel III : A Sharīʻah Perspective. ISRA International Journal of Islamic Finance, 5(1), 183-189. https://doi.org/10.12816/0002765

[212] Sapountzoglou, G. (2007). A Quality Index for Evaluating the Bank Capital Adequacy According to Basel I and II. Economic Quality Control, 22(2). https://doi.org/10.1515/eqc.2007.191

[213] Sawabe, N. (2002). The role of accounting in bank regulation on the eve of japan’s financial crisis: a failure of the new capital adequacy regulation. Critical Perspectives on Accounting, 13(3), 397-430. https://doi.org/10.1006/cpac.2001.0506

[214] Schmitt, E. (2018). Stress Testing of Liquidity Maturity Transformation Risk in Banks. Management Studies, 6(4). https://doi.org/10.17265/2328-2185/2018.04.001

[215] Shah, M., & Dutta, M. (2013). Efficacy of Capital Adequacy norms on Indian private sector Banks with special reference to Basel-II Norms. FIIB Business Review, 2(2), 54-60. https://doi.org/10.1177/2455265820130210

[216] Sharpe, W. F. (1978). Bank Capital Adequacy, Deposit Insurance and Security Values. The Journal of Financial and Quantitative Analysis, 13(4), 701. https://doi.org/10.2307/2330475

[217] Shaw, M., Chang, J., & Chen, H. (2013). Capital adequacy and the bank lending channel: Macroeconomic implications. Journal of Macroeconomics, 36, 121-137. https://doi.org/10.1016/j.jmacro.2012.12.001

[218] Shehzad, C. T., de Haan, J., & Scholtens, B. (2010). The impact of bank ownership concentration on impaired loans and capital adequacy. Journal of Banking & Finance, 34(2), 399-408. https://doi.org/10.1016/j.jbankfin.2009.08.007

[219] Sheridan, N., & Jang, B. (2012). Bank Capital Adequacy in Australia. IMF Working Papers, 2012(025), 1. https://doi.org/10.5089/9781463932527.001

[220] Shim, J. (2013). Bank capital buffer and portfolio risk: The influence of business cycle and revenue diversification. Journal of Banking & Finance, 37(3), 761. https://doi.org/10.1016/j.jbankfin.2012.10.002

[221] Simshauser, P. (2010). Resource Adequacy, Capital Adequacy and Investment Uncertainty in the Australian Power Market. The Electricity Journal, 23(1), 67-84. https://doi.org/10.1016/j.tej.2009.12.006

[222] Smillie, A., Epperlein, E., & Pandya, T. (2013). Use of stress scenarios in market risk economic capital. Journal of Risk Management in Financial Institutions, 7(1), 85. https://doi.org/10.69554/phjv4940

[223] Somogyi, V. (2019). Preparing for Basel IV : Nikolett Bóta – Márton Radnai – Dzsamila Vonnák Bank Capital Adequacy Handbook Volume 2. Economy & finance, 6(3), 337. https://doi.org/10.33908/ef.2019.3.7

[224] Sunday, E. A., Omoegun, G. O., Essien, M. A., & Oluokun, O. A. (2019). Thermodynamic efficiency and control strategies in residential air conditioning systems. International Journal of Scientific Research in Civil Engineering, 3(3), 52–76.

[225] Sun, Y., & Tong, H. (2015). How Does Post-Crisis Bank Capital Adequacy Affect Firm Investment?. IMF Working Papers, 2015(145), 1. https://doi.org/10.5089/9781513593593.001

[226] Svítil, M. (2019). The New Rules of Capital Adequacy Basel III from the Perspective of Leasing Companies in Europe and Czech Republic. Financial Assets and Investing, 10(2), 21-41. https://doi.org/10.5817/fai2019-2-2

[227] Swamy, V. (2018). Basel III capital regulations and bank profitability. Review of Financial Economics, 36(4), 307. https://doi.org/10.1002/rfe.1023

[228] Taher, L. G. A. (2012). The Impact of the Basel Accord Standards on the Assessment of Capital Adequacy Ratio in Islamic Banks of UAE. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2185629

[229] Talmor, E. (1980). A Normative Approach to Bank Capital Adequacy. The Journal of Financial and Quantitative Analysis, 15(4), 785. https://doi.org/10.2307/2330558

[230] Tang, D. Y., & Yan, H. (2010). Market conditions, default risk and credit spreads. Journal of Banking & Finance, 34(4), 743-753. https://doi.org/10.1016/j.jbankfin.2009.05.018

[231] Thakor, A. (2004). Special issue on bank capital adequacy regulation under the new Basel Accord. Journal of Financial Intermediation, 13(2), 89. https://doi.org/10.1016/j.jfi.2004.02.001

[232] T. Jacques, K. (2017). Capital regulations, supervision and the international harmonization of bank capital ratios. Banks and Bank Systems, 12(1), 175-183. https://doi.org/10.21511/bbs.12(1-1).2017.11

[233] Toby, A. J. (2006). Capital adequacy regulation and bank asset quality: the Nigerian empirical evidence. African Journal of Finance and Management, 13(2). https://doi.org/10.4314/ajfm.v13i2.24396

[234] Tutino, F. L., Birindelli, G., & Ferretti, P. (2012). Bank capital and Basel 3 impacts on Italian banks. Corporate Ownership and Control, 10(1), 75. https://doi.org/10.22495/cocv10i1art7

[235] Ugwuanyi, G. O. (2015). Regulation of Bank Capital Requirements and Bank Risk-Taking Behaviour: Evidence from the Nigerian Banking Industry. International Journal of Economics and Finance, 7(8). https://doi.org/10.5539/ijef.v7n8p31

[236] Valencia, A., Smith, T. J., & Ang, J. (2013). The Effect of Noisy Fair Value Measures on Bank Capital Adequacy Ratios. Accounting Horizons, 27(4), 693-710. https://doi.org/10.2308/acch-50517

[237] Varotto, S. (2011). Liquidity risk, credit risk, market risk and bank capital. International Journal of Managerial Finance, 7(2), 134-152. https://doi.org/10.1108/17439131111122139

[238] Varotto, S. (2011). Liquidity risk, credit risk, market risk and bank capital. International Journal of Managerial Finance, 7(2), 134. https://doi.org/10.1108/17439131111122139

[239] Vitek, F., & Roger, S. (2012). The Global Macroeconomic Costs of Raising Bank Capital Adequacy Requirements. IMF Working Papers, 2012(044), 1. https://doi.org/10.5089/9781463936457.001

[240] VONTHADDEN, E. (2004). Bank capital adequacy regulation under the new Basel Accord. Journal of Financial Intermediation, 13(2), 90. https://doi.org/10.1016/j.jfi.2003.04.002

[241] Wagster, J. D. (2011). Canadian bank capital during the Great Depression of the 1930s: A comparison to the Basel III requirements. Journal of Banking Regulation, 13(2), 89. https://doi.org/10.1057/jbr.2011.26

[242] Wall, L. D., & Peterson, D. R. (1987). The effect of capital adequacy guidelines on large bank holding companies. Journal of Banking & Finance, 11(4), 581-600. https://doi.org/10.1016/0378-4266(87)90004-5

[243] Wu, M., & Shen, C. H. (2019). Effects of shadow banking on bank risks from the view of capital adequacy. International Review of Economics & Finance, 63, 176-197. https://doi.org/10.1016/j.iref.2018.09.004

[244] YAHAYA, S. N., MANSOR, N., & OKAZAKI, K. (2016). Analyzing Trend of Capital Adequacy and Basel Standard using Text Mining Technique. International Journal of Japan Association for Management Systems, 8(1), 9-16. https://doi.org/10.14790/ijams.8.9

[245] Yeoh, P. (2018). Basel IV: International Bank Capital Regulation Solution or the Beginnings of a Solution?. Business Law Review, 39(Issue 5), 176. https://doi.org/10.54648/bula2018029

[246] ZHANG, Z., WU, J., & LIU, Q. (2008). Impacts of Capital Adequacy Regulation on Risk-taking Behaviors of Banking. Systems Engineering - Theory & Practice, 28(8), 183-189. https://doi.org/10.1016/s1874-8651(09)60035-1

[247] Zheng, C., (Wai Kong) Cheung, A., & Cronje, T. (2019). The moderating role of capital on the relationship between bank liquidity creation and failure risk. Journal of Banking & Finance, 108, 105651. https://doi.org/10.1016/j.jbankfin.2019.105651

[248] ZICCHINO, L. (2006). A MODEL OF BANK CAPITAL, LENDING AND THE MACROECONOMY: BASEL I VERSUS BASEL II*. The Manchester School, 74(s1), 50. https://doi.org/10.1111/j.1467-9957.2006.00517.x

[249] Zimper, A. (2013). The minimal confidence levels of Basel capital regulation. Journal of Banking Regulation, 15(2), 129. https://doi.org/10.1057/jbr.2013.5

[250] Zolkifli, N. A., Samsudin, K. J., & Yusof, M. B. (2019). Determinants of Liquidity and Market Risk and the Effect on Bank Performance in Bahrain and Malaysia Banking. International Journal of Trade, Economics and Finance, 10(1), 8-16. https://doi.org/10.18178/ijtef.2019.10.1.630

@article{1723267,
      author = {Kofi Okyere Mensah, Omotayo Pedro, Ann Kinyanjui, Ifeoma Okoli, Priscilla Agboada},
      title = {A Review of Capital Adequacy Frameworks and Risk Weighted Asset Optimization in Modern Banking Systems},
      journal = {Iconic Research And Engineering Journals},
      year = {2019},
      volume = {3},
      number = {6},
      pages = {731-768},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1723267.pdf},
      abstract = {This critical review examines how regulatory capital requirements, risk-weighted asset (RWA) methodologies, and bank portfolio decisions interact to shape solvency and systemic stability in modern banking systems. Applying a structured thematic synthesis of 250 DOI-verified, finance-focused sources published through 2019, the review traces the theoretical foundations of bank capital adequacy, the regulatory evolution from Basel I through emerging Basel IV discussions, the methodologies banks use to calculate and optimize risk-weighted assets, and the implementation challenges, including procyclicality, model risk, and uneven capacity across developed and emerging markets, that shape how these frameworks function in practice. The evidence indicates that capital adequacy performs its stabilizing function only when regulatory ratios are connected to portfolio-level risk measurement, independent model validation, and governance mechanisms, rather than treated as a stand-alone compliance calculation. Beyond synthesizing this literature, the review’s contribution is an integrated capital-optimization logic that links asset composition, model governance, supervisory constraints, and risk-adjusted performance into a single analytical account, together with four testable propositions and a research agenda addressing gaps in cross-jurisdictional comparison, longitudinal validation, and transparency in internal-model use.},
      keywords = {Capital Adequacy; Risk-Weighted Assets; Basel Accords; Banking Regulation; Financial Stability; Risk Management},
      month = {December},
  }