| 1. |
- Elliot, Viktor, et al.
(författare)
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Basel III, Liquidity Risk and Regulatory Arbitrage
- 2016
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Ingår i: Liquidity Risk, Efficiency and New Bank Business Models. - Cham : Springer International Publishing. - 9783319308180 ; , s. 35-55
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Bokkapitel (refereegranskat)abstract
- This chapter discusses and analyses the incentives for banks to behave opportunistically in order to bypass liquidity constraints and even benefit from regulatory arbitrage. The chapter specifically focuses on the new liquidity constraints introduced by Basel III and provides a number of examples from both on- and off-balance sheet perspectives of how banks are transferring risk to other parts of the economy that might be less well equipped to handle these risks. The chapter concludes by discussing the potential implications of such behaviours for the role banks will play in a liquidity-constrained economy.
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| 2. |
- Elliot, Viktor
(författare)
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Institutional entrepreneurship and change A contemporary history of the Swedish banking industry and its performance management systems
- 2016
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Ingår i: Journal of Accounting and Organizational Change. - : Emerald. - 1832-5912. ; 12:2, s. 223-251
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - Using Arroyo's (2012) institutional entrepreneurship (IE) framework, the purpose of this paper is to enhance our understanding of how top managers interpret change in the macro-political and economic environment and integrate it into their performance management systems (PMSs). Design/methodology/approach - The paper combines multiple data sources to study PMS change in the big four Swedish banks over the deregulations' first quarter of a century. Findings - The findings support previous research by identifying IE as a collective phenomenon. Moreover, it points to the importance of distinguishing between different types of field-level events, when investigating change initiated by such events. Finally, the findings also indicate that change at different levels of analysis have separate timings, advising future research on change to pay closer attention to the aspect of time. Social implications - The paper tests Arroyo's (2012) multi-level framework in an accounting setting and specifically focuses on top managers' interpretation and integration of field-level events. It does so in the specific context of banks and thereby contributes to our understanding of how different field-level events affect banks' PMS. In the post-financial crisis era, organizational and accounting scholars should engage time and effort to better understand this complex industry, not least to advice policymakers and regulators in the ongoing re-regulation of the financial markets. Originality/value - Inspired by organizational studies of IE, this paper uses a longer time-frame and includes more organizations, than conventional management accounting case studies. By studying a field, rather than a single organization, the paper opens up to a "wider perspective" on PMS change.
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| 3. |
- Elliot, Viktor, et al.
(författare)
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One Regulation, Diverse Banks
- 2016
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Ingår i: Bank regulation : effects on strategy, financial accounting and management control / edited by Anna-Karin Stockenstrand and Fredrik Nilsson.. - New York : Routledge, 2016. | Series: Routledge studies in accounting ; 19 : Routledge. - 9781138680500
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Bokkapitel (refereegranskat)
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