Proceedings of the Conference Morocco-Korea Cooperation: A Lever for Afro-Asian Development (MKC 2025)

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Liquidity Architecture and Regulatory Resilience under Basel III: A Comparative Panel Analysis of Moroccan and South Korean Banks (2004–2022)

Authors
El Haddaoui Tarik1, Khribech Salim1, *
1Moulay Ismail University, FSJES, ETSA Laboratory, Meknès, Morocco
*Corresponding author. Email: khribechsa@gmail.com
Corresponding Author
Khribech Salim
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-680-7_16How to use a DOI?
Keywords
Bank liquidity; Basel III; L1–L2–L3 liquidity structure; Comparative panel analysis; Morocco–South Korea banking systems
Abstract

This paper conducts a comparative panel analysis of bank liquidity structures in Morocco and South Korea over the Basel III implementation period 2004–2022. Using three structural indicators—liquid assets to total assets (L1), loans to deposits (L2), and liquid assets to deposits (L3)—the study evaluates how regulatory maturity, funding models, and market depth shape banks’ liquidity resilience. The empirical results reveal that South Korean banks maintain consistently higher and more stable liquidity buffers (L1) and more disciplined maturity transformation (L2), supported by diversified and stable funding structures. Moroccan banks, while progressing toward Basel III alignment, display thinner and more volatile liquidity cushions, higher reliance on short-term funding for certain institutions, and greater dispersion in risk profiles. The findings highlight how similar regulatory standards can produce heterogeneous liquidity outcomes depending on institutional environments and financial market development. Policy implications stress the importance of reinforcing liquidity governance, funding diversification, and supervisory capacity to enhance systemic resilience in bank-dominated emerging markets.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Conference Morocco-Korea Cooperation: A Lever for Afro-Asian Development (MKC 2025)
Series
Atlantis Highlights in Social Sciences, Education and Humanities
Publication Date
20 June 2026
ISBN
978-94-6239-680-7
ISSN
2667-128X
DOI
10.2991/978-94-6239-680-7_16How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - El Haddaoui Tarik
AU  - Khribech Salim
PY  - 2026
DA  - 2026/06/20
TI  - Liquidity Architecture and Regulatory Resilience under Basel III: A Comparative Panel Analysis of Moroccan and South Korean Banks (2004–2022)
BT  - Proceedings of the Conference Morocco-Korea Cooperation: A Lever for Afro-Asian Development (MKC 2025)
PB  - Atlantis Press
SP  - 216
EP  - 238
SN  - 2667-128X
UR  - https://doi.org/10.2991/978-94-6239-680-7_16
DO  - 10.2991/978-94-6239-680-7_16
ID  - Tarik2026
ER  -