Τραπεζική - Βασιλεία ΙΙΙ : κανόνες κεφαλαιακής επάρκειας
The purpose of the present paper is the empirical survey of the leverage ratio. Although the leverage ratio is an important tool for assessing banks’ capital adequacy, it requires further simplification, since the validation of its components turns out difficult. The relation between the leverage ratio and the other measure of capital adequacy (ratio of equity to risk weighted assets) was investigated, through data collection for in total 428 banks of Eurozone and U.S.A. for the year 2016, in order to be examined whether there are indications of risk-weighted assets manipulation by the banks. The result of the survey revealed a positive relationship between the leverage ratio and the capital adequacy ratio (coefficient 0.4). Therefore, there were no obvious indications of risk-weighted assets manipulation by the banks.