issuance of IAS 39 produce negative (positive) abnormal stock price reactions for sample banks. Further, we demonstrate that … the magnitude of the stock price reactions was not related to specific characteristics of sample banks. …

financial systems in which banks have access to financial markets with financial systems in which banks do not have access to … a dominant role does not necessarily improve social welfare in comparison with the German model in which banks dominate …

referring to. Therefore, quantitative and qualitative performance indicators are a significant part of annual reports. Reporting … regulated. The regulation is based on management and structure ratios whose intended effects are the prevention of bank failures …, as informational asymmetry between depositors, banks and borrowers can cause economic panics. Within the framework of …

Financial theory indicates that banks dependent on external resources and/or financially fragile have more difficulties … context, this study tests the hypothesis that the mandatory adoption by banks of the IAS/IFRS accounting standards, known to … be of higher quality, leads to an increase in the quantity of loans granted by banks constrained in liquidity, all else …

” by the businesses of the bank’s clients is a first step required for managing this new risk. After having studied the … change. The climate change will impact the clients of a corporate and investment bank and will have consequences on its … change and create a new risk for the banks: the carbon risk. The quantification of “GreenHouse Gases (GHG) emissions induced …