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Falsification of Financial Statements in Capital of the Bank

Student: Boykov Alexey

Supervisor: Viktor Viktorovich Ivanov

Faculty: Faculty of Economic Sciences

Educational Programme: Economics (Bachelor)

Year of Graduation: 2017

This study is devoted to problem of falsification of finantial statements in capital by russian banks. It is based on regression analysis of panel data on the banking system of Russia for the period from early 2013 to the end of 2016. Factors that influence the likelihood of recalling a license from a bank for the unreliability of the reporting data on capital have been revealed. Statistical analysis included the construction of logistic regressions, on the basis of which a number of important results were obtained. In particular, it was revealed that the growth in the share of demand loans and discounted bills in assets leads to an increase in the likelihood of a license revocation from the bank. In addition, it was found that the share of funds on Nostro accounts in non-resident banks also positively affects the likelihood of a bank losing a license. The hypothesis about the positive influence of the share of long-term loans was not confirmed. However, a significant positive effect of the share of reserves was proved, especially in a situation of a low level of overdue debt in the bank.

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