affected banks and by non-affected non-bank financial institutions (NBFIs)? To answer this question, we apply a difference …What is the impact of a sudden and sizeable increase in bank capital requirements on the lending activity by directly … that insurance companies, financial enterprises, and factoring companies - but not leasing companies - and Non-EBA banks …

the COVID-19 pandemic, we use the European bank stress test results as a natural experiment, in which all banks are … analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … bank resilience through lower capital levels. In the absence of archival data of IFRS 9 and their potential biases due to …

After the 2008 global financial crisis, U.S. bank holding companies needing to cover larger-than-expected loan losses … procyclicality using either aggregate time-series data or “as-reported” panel data. We test the null hypothesis that provisions were …