variables were selected on a holistic basis and relate to a bank's earnings situation (profit and loss statement view), risk … asymmetries between the bank and investors.Our results support the overall hypothesis that own credit disclosure is a function of … adjustment on the bank's return on equity ratio (RoE) and the overall amount of financial liabilities designated at fair value …

deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … paid to repos is, becomes apparent by examining the financial statement of one German bank. It was noticed, that the … information provided on repos was not too extensive, even though repos ac-counted for approximately 39% of the bank's total assets …

Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of … this regulation, we use a treatment (i.e., Italy) and a benchmark sample of IFRS countries that vary in the adoption of the … significantly only in Italy, and this explains the increased informativeness of IFRS earnings announcements. Our findings contribute …

' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …

expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision …

(listed or non-listed), country of the head-quarter, (external) auditor and bank´s CSR report type. Therefore, this adds …

(CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth …