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A Study of the Regulatory Treatment of Operational Risk in the New Basel Capital Accord

The Basel Committee was established as the Committee on Banking Regulations and Supervisory Practices.There was a strong recognition within the Committee of the overriding need for a multinational accord to strengthen the stability of the international banking system and to remove a source of competitive inequality arising from differences in national capital requirements. A capital measurement system commonly referred to as the Basel Capital Accord (or the 1988 Accord) was released to banks in July 1988. In 2000, the Committee issued Consultative Document (CP2) designed to incorporate operational risk. In June 2004, the Committee published the document ¡§International Convergence of Capital Measurement and Capital Standards, a Revised Framework¡¨ (widely known as Basel II).
This study investigated 3 banks including large-sized, middle-sized and small-sized in Taiwan. And Archival Research and Interviews were used to analyze the regulatory treatment of Operational Risk in the New Basel Capital Accord. In conclusion, this study recommends some appropriate measures to bankers in accordance with the New Basel Capital Accord. Furthermore, several suggestions are also proposed to bankers and the supervisors.

Identiferoai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0630105-150414
Date30 June 2005
CreatorsLee, Tseng-chang
ContributorsHsien-tang Tsai, Tsuang Kuo, Iuan-yuan Lu
PublisherNSYSU
Source SetsNSYSU Electronic Thesis and Dissertation Archive
LanguageCholon
Detected LanguageEnglish
Typetext
Formatapplication/pdf
Sourcehttp://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0630105-150414
Rightsunrestricted, Copyright information available at source archive

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