45 résultats
pour « Actualités réglementaires »
“We find suggestive evidence indicating that some firms manipulate the discovery date (“misreport”) of a cybersecurity incident to postpone the disclosure of the incident, as evidenced by a pronounced spike in insider sales before the reported discovery date. We also find that misreporting is more prevalent among firms with weak internal control systems, when firms face low litigation risk, and when firms have greater pressure to meet a disclosure deadline.”
“... we argue there are good reasons for skepticism, as many of its key operative provisions delegate critical regulatory tasks to AI providers themselves, without adequate oversight or redress mechanisms. Despite its laudable intentions, the AI Act may deliver far less than it promises.”
“... we analyse the regulatory necessity in introducing a coercive regulatory framework, and second, present the regulatory concept of the AI Act with its fundamental decisions, core provisions and risk typology. Lastly, a critical analysis points to shortcomings, tensions and watered down assessments of the Act.”
“... the paper analyses (i) how the AI Act should be applied and implemented according to its original intention of a risk-based approach, (ii) how the AI Act should be complemented by sector-specific legislation in the future to avoid inconsistencies and over-regulation, and (iii) what lessons legislators around the world can learn from the AI Act in regulating AI.”
The EU aims to foster digital transformation across sectors by 2030 through legislation on AI, cloud computing, and crypto-assets. However, compared to ESG, banking regulation lacks a clear framework for managing digital risks and supervisory assessment. This paper discusses digital innovation in banking, proposing risk-based Pillar 2 prudential framework and harmonized Pillar 3 disclosures to address this gap.
“This paper looks at global and regional efforts to come up with strategies and regulatory frameworks for AI governance. Chief amongst them include the OECD AI Principles; the EU AI Act; and the NIST AI RMF. The common thread among these frameworks or legislations is identifying and categorizing AI developments and deployments according to their risk levels and providing guidelines for ethical and trustworthy AI with considerations for human safety and innovation.”
“This paper discusses and analyses the regulatory approach underlying the AI Act, the main issues surrounding the proposed regulation, and the implications for the AI Act's ability to achieve its goals.”
“... we provide evidence that setting the risk-weighted ratio at 15\% and the simple leverage ratio at 10% would significantly decrease the probability of default without hampering banks' activities.”
Analyzing EEA insurers from 2012 to 2021 using a difference-in-differences approach, this study reveals improvements in analysts' forecasts post-Solvency II implementation. Although no change in forecast bias is observed, there is a reduction in absolute earnings forecast errors and forecast dispersion, highlighting the positive impact of Solvency II disclosures on reporting accuracy. The findings contribute to insurance literature and inform regulatory authorities.
The insurance sector's role in sustainable finance, especially in the green transition, relies on balancing sustainability goals with prudential concerns like risk management under Solvency II. Emphasizing the importance of the Own Risk and Solvency Assessment (ORSA), the sector aims to align investments with policyholder interests while addressing sustainability risks. Efforts continue to integrate sustainability into regulatory frameworks, balancing risk management with support for the sustainability transition.