a large, unbalanced panel of German banks including 32,023 bank-year observations. We see an increase in the use of GBR …

simulation exercise is performed on how various external shocks affect the balance sheet of an average European bank under the … introduction of full fair value accounting could have a significant effect in terms of income volatility, procyclicality of bank …

This study was conducted to investigate the determinants of bank's stability in an emerging country. Data were … banking sector indicators such as equity-to-asset ratio, bank size, loans-to-assets ratio, revenue diversification on the … stability of bank. In addition, a possible finding deals with the positive influence of macroeconomic factors in the banking …

accounting, during their first (partial) year in charge, (2) incoming CEOs from outside the bank take a larger earnings bath than …

mandatory for all banks was highly controversial. The regulators' view that such an inclusion would result in greater bank … of regulatory capital. Second, bank share prices reacted negatively (positively) to pronouncements that increased …

current net income creates a contemporaneous opportunity for earnings management. We use a sample of 2009 FDIC-assisted bank …