Capital Adequacy and Capital Regulation of US Credit Unions

Posted: 29 Oct 2009

See all articles by John Goddard

John Goddard

Bangor University - Bangor University

Donal G. McKillop

Queen's University Management School

Wilson John

affiliation not provided to SSRN

Date Written: September 1, 2009

Abstract

The article examines the determinants of capital-asset ratios for credit unions in the United States, before and after the implementation of current framework for capital adequacy regulation in the year 2000. Credit unions appear to hold capital in excess of what is required by current capital regulations. The fact that credit unions take longer than banks to accumulate net worth might have encouraged a more prudent, pro-cyclical approach to capital supervisioning. In general they entered the crysis in a stronger position to absorb unforseen losses than many banks.

Keywords: capital adequacy, credit unions, capital regulation

JEL Classification: G21, G28, G32

Suggested Citation

Goddard, John and McKillop, Donal G. and John, Wilson, Capital Adequacy and Capital Regulation of US Credit Unions (September 1, 2009). Bancaria No. 7/8-2009, Available at SSRN: https://ssrn.com/abstract=1495853

John Goddard (Contact Author)

Bangor University - Bangor University ( email )

Bangor, Wales LL57 2DG
United Kingdom

Donal G. McKillop

Queen's University Management School ( email )

25 University Square
Belfast, Northern Ireland BT7 1NN
Northern Ireland

Wilson John

affiliation not provided to SSRN

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