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Record W4307995258 · doi:10.1002/jcaf.22595

What compliance commitments tell us about U.S. banks?

2022· article· en· W4307995258 on OpenAlexaff
Igor Semenenko

Bibliographic record

VenueJournal of Corporate Accounting & Finance · 2022
Typearticle
Languageen
FieldEconomics, Econometrics and Finance
TopicBanking stability, regulation, efficiency
Canadian institutionsAcadia University
Fundersnot available
KeywordsBusinessCommitCommissionAgency costLoanDeposit insuranceProfitability indexMarket disciplineBank regulationFinanceCapital requirementMonetary economicsFinancial systemAccountingIncentiveEconomicsCorporate governance

Abstract

fetched live from OpenAlex

Abstract This paper examines three levels of regulation and compliance imposed by the Federal Reserve, the Securities and Exchange Commission (SEC), and stock exchanges, on risk profile of banking institutions in the United States. SEC‐registered and exchanged‐listed bank holding companies have more concentrated and lower quality loan portfolios; they grow faster through acquisitions and are more likely to execute M&A exit strategy themselves. Also, bank holding companies that commit to higher levels of compliance are better capitalized but have lower return on equity capital. Lower profitability is partially compensated with higher payout ratio, suggesting that regulatory frameworks to some extent ameliorate agency issues. Multi‐tiered regulation of banking institutions yields a separating equilibrium, in which banks choose level of compliance to match their business strategies. Three‐tiered regulatory framework enables market segmentation and matching of capital providers with desired risk profile. Switch to higher levels of compliance is accompanied by risk profile increase without a better risk‐return tradeoff, suggesting managerial agency cost explanation. SEC‐compliant banks are likely to migrate to exchanges or downshift to FDIC disclosure only. Both SEC and exchange‐listed banks are likely to execute growth‐by‐acquisitions but listed bank holding companies are only marginally more likely to default, suggesting more efficient risk‐taking or reliance on government support when market conditions decline. SEC compliance is the most volatile of three disclosure regimes. My study does not conclude that excessive regulation yields negative effects. It does not address assessment of changes in systematic risk and externalities focusing instead on firm‐level effects. Finally, it suggests the need to regulate the market for corporate control, which appears to be one major risk‐taking transmission mechanism in the US private banking market.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.013
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.011
Threshold uncertainty score0.022

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0020.013
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.002
Science and technology studies0.0010.001
Scholarly communication0.0030.002
Open science0.0000.001
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0040.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.055
GPT teacher head0.248
Teacher spread0.193 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

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Citations1
Published2022
Admission routes1
Has abstractyes

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