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 …

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 …

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

We use a unique data set that comprises each bank’s bids in the Eurosystem’s main refinancing operations and its … recourse to the LOLR facility (a) to derive banks’ willingness-to-pay for liquidity through a one-week repo and (b) to show … that a bank’s willingness-to-pay is a good indicator for the probability that this bank draws on the LOLR facility. Our …

one banking relationship as long as they account for only a small share of the total loan volume of their banks. The …

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

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 …