The article explores how banks make decisions about their loans and investments, especially when it comes to managing risks. The researchers looked at how rules called Basel Accords affect these decisions. They found that when banks have to follow stricter rules, they tend to choose riskier investments that could bring higher profits. This is because the potential rewards outweigh the costs of following the rules. The study also showed that certain types of banks, like core banks, are more likely to take bigger risks in their investments.