IMPACT OF IMPLEMENTATION OF BASEL III STANDARDS ON CAPITAL AND RISK MANAGEMENT OF BANKS IN THE FEDERATION OF BOSNIA AND HERZEGOVINA

Enela Horozović (), Lejla Demirović () and Ševala Isaković-Kaplan ()

BH Ekonomski forum, 2025, vol. 1, issue 21

Abstract: A healthy and stable financial system is very important for the development and growth of a country, and its key role is to provide conditions that will enable the unhindered flow of financial resources. Given that the stability of the banking system represents, both nationally and internationally, a matter of general public interest, banks in all countries are subject to supervision by supervisory authorities. The Basel Committee on Banking Supervision plays a key role in shaping international standards with the aim of preserving the stability of the financial system. This paper explores the impact of the implementation of Basel III standards on the operations of banks in the Federation of Bosnia and Herzegovina (FBiH), with an emphasis on capital adequacy, liquidity and risk management. The research was conducted using a quantitative method, using a structured questionnaire, and SPSS software was used for statistical analysis of the research results. The analysis was conducted using a one-sample t-test to assess the deviation of respondents' attitudes from the neutral value. The results indicate a significant perception of the impact of Basel III standards on capital and risk management in the banking sector of the FBiH and provide a basis for improving the regulatory framework and bank supervision.

Keywords: Basel III standard; bank accounting; risk management in banks; capital; liquidity (search for similar items in EconPapers)
Date: 2025-09-30
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Persistent link: https://EconPapers.repec.org/RePEc:etl:journl:89

DOI: 10.62900/BHEF252101001

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