This study investigates the development of income-decreasing discretionary expenses surrounding CEO turnovers at banks …. We expect incoming CEOs to take an earnings bath during the initial stage of their tenure. For a sample of German banks …

architecture, focusing on the main motivations for its creation, ways of acting and governance structure. Although focused on …

Focus to assess in how far the new disclosure obligation increased transparency on banks' tax avoidance behavior. Our …. Regression analysis based on CbCR data and Bank Focus data leads us to expect a tax semi-elasticity of banks' reported profits of …. However, the lack of important economic variables (total assets and staff cost) impedes an exact estimation of banks' profit …

on financial stability and the real economy. We investigate the cyclicality of SME lending by local banks with vs … maximization and a sustainable provision of financial services to local customers. We find that banks with a public mandate are 25 … percent less cyclical than other local banks. The result is credit supply-side driven and especially strong for savings banks …

of claims of domestic banks on debtors in other euro-area countries, and an increase is expected to lead to higher …

After the collapse of Lehman Brothers, a rapid and far-reaching shrinkage of international banks’ assets with a focus …

transforms existing financial claims against ultimate borrowers that have been originated by traditional banks. Based on … non-financial private sector had been originated by shadow banks. Consequently, dampening credit creation by the …