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Bank Valuation and Macroprudential Capital Buffers

Eric Cuijpers · DNB Working Paper No. 864 · 2026


Research Highlights


Abstract

How do unexpected changes in macroprudential capital buffer requirements impact bank valuation, measured by price-to-book ratios? This study addresses this question by constructing macroprudential capital buffer "surprises" from market reactions to buffer announcements and estimating their effects, using panel local projections, on the price-to-book ratios of a panel of large European banks. The analysis shows that unexpected buffer surprises are associated with a short-run decline in price-to-book ratios, followed by a sustained increase in the weeks following the announcement. Such an increase is consistent with market recognition of reduced risk, despite higher buffer requirements that could lower distributable resources, suggesting that the risk channel dominates the payout channel in the valuation of large European banks.


Keywords: Capital regulation · Macroprudential policy · Bank valuation

JEL codes: G21, G28, G32

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