Author: | André, P. Mathieu, R. Zhang, P. |
Title: | A note on: capital adequacy and the information content of term loans and lines of credit |
Journal: | Journal of Banking and Finance
2001 : FEB, VOL. 25:2, p. 431-444 |
Index terms: | BANKING CAPITAL ADEQUACY CREDIT DISCLOSURE INFORMATION CANADA |
Language: | eng |
Abstract: | This study examines the information content conveyed by the disclosure of credit agreements in a Canadian setting. The authors argue that the introduction of the 1988-capital adequacy requirements lead banks to reduce their level of commitment at the issuance of lines of credit to avoid their inclusion in the calculation of the capital ratio. |
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