Using quarterly data on FAS 157 fair value disclosures for US bank holding companies from 2008 to 2013, we test whether … standards. These standards offer management significant discretion for measuring fair values, potentially reducing bank … transparency and affecting market perceptions about bank risk. We find limited evidence that capital ratios are lower at …

Using quarterly data on FAS 157 fair value disclosures for US bank holding companies from 2008 to 2013, we test whether … standards. These standards offer management significant discretion for measuring fair values, potentially reducing bank … transparency and affecting market perceptions about bank risk. We find limited evidence that capital ratios are lower at …

using a confidential Bank of England dataset that includes arguably exogenous changes in banks' capital requirement add …

We estimate the effect of changes in microprudential regulatory capital requirements on bank capital ratios and bank … lending. We do so by running panel regressions using a rich new data set, exploiting variation in individual bank capital … mostly recovers within three years. While estimated over a different policy regime and at the individual bank level, these …

The credit risk that an individual bank poses to the rest of the financial system depends on its size, the type of …