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Do G-SIBs engage in window-dressing behavior? An empirical analysis

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  • Pliszka, Kamil
  • Schlam, Carina

Abstract

This paper examines whether global systemically important banks (G-SIBs) engage in window-dressing behavior to circumvent or reduce regulatory requirements, increasing vul- nerability to economic shocks. Using a comprehensive global bank sample, we uncover ev- idence of such practices: G-SIBs reduce year-end exposures used for G-SIB capital buffer calculations, by roughly twice the magnitude of non-G-SIBs, and reverse these cuts early the next year. This pattern is strongest among G-SIBs that are near bucket thresholds or subject to high G-SIB capital surcharges.

Suggested Citation

  • Pliszka, Kamil & Schlam, Carina, 2025. "Do G-SIBs engage in window-dressing behavior? An empirical analysis," Discussion Papers 19/2025, Deutsche Bundesbank.
    • Handle: RePEc:zbw:bubdps:324663
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    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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