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disclosure quality in European banks from 2017-2019. After an overview of the EU’s path towards a sustainable financial sector …-category CSR disclosure index to “translate” and quantify disclosed CSR information in the banks’ annual filings, a positive … the disclosure index and the content analysis of the banks’ CSR disclosures is based on textual analysis. In order to not …
Persistent link: https://www.econbiz.de/10012438988
strengthening both the comparability and relevance of non-financial information disclosure across the European Union (EU). The … quality of the reported information a disclosure index study was conducted. Furthermore, an OLS regression was performed to …
Persistent link: https://www.econbiz.de/10012161187
What has been the impact of the Comprehensive Assessment (CA) carried out by the ECB on banks' resilience? Implementing a difference-indifference approach, we analyse a non-risk based measure defined as the ratio of Tier 1 capital over total assets of European banks' balance sheets during the...
Persistent link: https://www.econbiz.de/10014278516
What has been the impact of the Comprehensive Assessment (CA) carried out by the ECB on banks' resilience? Implementing a difference-indifference approach, we analyse a non-risk based measure defined as the ratio of Tier 1 capital over total assets of European banks' balance sheets during the...
Persistent link: https://www.econbiz.de/10013186793
The current financial and sovereign crisis is pushing European politicians and EU bureaucrats to devise new institutional and policy solutions. However, the new EU institutional framework and stricter regulatory requirements do not introduce significant changes in the laissez-faire nature of the...
Persistent link: https://www.econbiz.de/10010854353
We investigate the impact of changes in capital of European banks on their risk-taking behavior from 1992 to 2006, a time period covering the Basel I capital requirements. We specifically focus on the initial level and type of regulatory capital banks hold. First, we assume that risk changes...
Persistent link: https://www.econbiz.de/10010929762
The analysis of bank accounting ratios as indicators of competitiveness has been complemented and occasionally revised by the increasing use of more sophisticated indices ofefficiency. In recent years, over a hundred studies have analysed the efficiency of financial institutions, concentrating...
Persistent link: https://www.econbiz.de/10005812825
The fast innovations existent on financial markets and the internationalization of cash-flows in the last decade led to changes within the banking industry making it unrecognized. The financial innovation within the banking industry, especially the one regarding the off-balance-sheet instruments...
Persistent link: https://www.econbiz.de/10011150736
We analyse the deleveraging process with reference to a sample of European banks from December 2011 to June 2013 and find that the leverage ratio (measured as assets to equity) has declined on average from 28.6 to 25.0. Its standard deviation fell from 8.2 to 6.5. About 2/3 of the deleveraging...
Persistent link: https://www.econbiz.de/10011100352
This paper examines the effect of managers' liability exposure on earnings conservatism in the banking industry. Focusing on a wide international sample of commercial banks and using TIER1 as a proxy of bank managers' exposure to litigation, our results show a negative relationship between the...
Persistent link: https://www.econbiz.de/10013128480