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Measurement of capital stock and input services of Spanish banks
Martín-Oliver, Alfredo; Salas-Fumás, Vicente; … - Banco de España - 2007
This paper contains estimates of physical and intangible (information technology, advertising and training) capital stock, together with capital, labor and externally provided input services, of Spanish commercial and saving banks in the period 1983 to 2003. Capital stocks are valued at...
Persistent link: https://www.econbiz.de/10005022267
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Do dynamic provisions reduce income smoothing using loan Loss provisions?
Pérez, Daniel; Salas-Fumás, Vicente; Saurina, Jesús - Banco de España - 2011
Spanish banks had to set aside a countercyclical loan loss provision during the period 2000 2004. The amount of such provision as well as the allowance accumulated had to be disclosed by banks. The former creates a natural experiment to test whether banks smooth earnings to mislead investors and...
Persistent link: https://www.econbiz.de/10009293111
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La banca española en la Restauración
Anes Alvarez, Rafael (contributor); Schwartz, Pedro (ed.);  … - 1974
Persistent link: https://www.econbiz.de/10000108187
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Consideraciones sobre el sistema bancario español y la nacionalización del Banco de España
Casares, Aníbal - 1962
Persistent link: https://www.econbiz.de/10001982430
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Preconditions for a successful implementation of supervisors' Prompt Corrective Action: Is there a case for a banking standard in the EU?
Nieto, María J.; Wall, Larry D. - Banco de España - 2007
Over the past years, several countries around the world have adopted a system of prudential prompt corrective action (PCA). The European Union countries are being encouraged to adopt PCA by policy analysts who explicitly call for its adoption. To date, most of the discussion on PCA has focused...
Persistent link: https://www.econbiz.de/10005590668
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Firm-specific factors influencing the selection of accounting options provided by the IFRS: Empirical evidence from Spanish market
Aledo, Juana; García-Martínez, Fernando; Diazaraque, … - Banco de España - 2009
It is generally accepted that International Financial Reporting Standards (IFRS) promote a "true and fair" presentation of financial statements. The improvement of the quality of financial reporting helps investors, bankers and regulators make better decisions. Spanish GAAP, on the other hand,...
Persistent link: https://www.econbiz.de/10008458129
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Why did high productivity growth of banks precede the financial crisis?
Martín-Oliver, Alfredo; Ruano, Sonia; Salas-Fumás, Vicente - Banco de España - 2012
The observed high levels of banks’ operating efficiency, profi ts and market values in the years before the financial crisis raise reasonable doubts about the information content of conventional performance measures for the accurate assessment of the efficiency of banking intermediation. In...
Persistent link: https://www.econbiz.de/10010862248
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Measuring bank competition in China: A comparison of new versus conventional approaches applied to loan markets
Xu, Bing; Rixtel, Adrian van; Leuvensteijn, Michiel van - Banco de España - 2014
. Many empirical studies suggest that financial reform promoted bank competition in most mature and emerging economies …. However, some earlier studies that adopted conventional approaches to measure competition concluded that bank competition in … specifications and estimation methods. All in all, our analysis suggests that bank lending markets in China have been more …
Persistent link: https://www.econbiz.de/10010862252
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The distribution of debt across euro area countries: the role of individual characteristics, institutions and credit conditions
Bover, Olympia; Casado, Jose Maria; Villanueva, Ernesto; … - Banco de España - 2013
The aim of this paper is twofold. First, we present an up-to-date assessment of the differences across euro area countries in the distributions of various measures of debt conditional on household characteristics. We consider three different outcomes: the probability of holding debt, the amount...
Persistent link: https://www.econbiz.de/10010862266
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The effect of foreclosure regulation: Evidence for the US mortgage market at state level
Vicente, Fernando López - Banco de España - 2013
Do laws to protect borrowers curb foreclosures? This question is addressed by analysing the impact of foreclosure laws on default rates at state level in the US mortgage market. Using panel data techniques, we find a statistically significant effect of regulation on the different stages of the...
Persistent link: https://www.econbiz.de/10010862277