Similar Search Results

Loan loss provisioning and procyclicality : evidence from an expected loss model

Domikowsky, Christian; Bornemann, Sven; Düllmann, Klaus; … - 2014

Several studies have addressed, with conflicting results, the issue of procyclical effects of loan loss provisions in the past. More recently, the weak performance of incurred loss models in the financial crisis has given rise to a new debate on the sound design of credit risk provisioning...

Persistent link: https://www.econbiz.de/10010465580

Improving profitability forecasts with information on earnings quality

Demmer, Matthias - 2015

Prior literature documents the usefulness of the DuPont disaggregation for predicting firms future profitability, operating income, and stock market returns. In addition, research also emphasizes the importance of earnings quality information. However, there is a lack of research examining how...

Persistent link: https://www.econbiz.de/10010520353

Earnings baths by bank CEOs during turnovers

Bornemann, Sven; Pfingsten, Andreas; Kick, Thomas; … - 2014

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 over the period 1993-2012, we document that (1) incoming...

Persistent link: https://www.econbiz.de/10010249661

Does greater transparency discipline the loan loss provisioning of privately held banks?

Bischof, Jannis; Foos, Daniel; Riepe, Jan - 2020

We investigate the relationship between the transparency of loan loss provision disclosures and the provisioning practices of privately held banks. We study a unique change in disclosure regulation under German banking law which introduces mandatory disclosures of loan loss provisions. Using...

Persistent link: https://www.econbiz.de/10012256499

Balance sheet smoothing

Witter, Tobias; Sellhorn, Thorsten; Müller, Jens; … - 2022 - This version: 29 November 2022

We investigate how managers smooth volatility in balance sheets, using the pension accounting change IAS 19R as a shock to balance sheet volatility. This shock increases pension plans' funding transparency, which is the source of volatility, without targeting actual plan funding. We find that...

Persistent link: https://www.econbiz.de/10014088356

Signaling versus auditing

Bester, Helmut; Lang, Matthias; Li, Jianpei - 2021

), and firms have the option of auditing to learn workers’ productivities. Audits are costly and non–contractible. We … characterize the trade–offs between signaling by workers and costly auditing by firms. Auditing is always associated with (partial … feature new auditing patterns and explain empirical observations in labor economics like wage differentials and comparative …

Persistent link: https://www.econbiz.de/10012648090

Quality matters : the expulsion of professors and Ph.D. student outcomes in Nazi Germany

Waldinger, Fabian - 2010

Persistent link: https://www.econbiz.de/10003971889

Does management matter in schools?

Bloom, Nicholas; Lemos, Renata; Sadun, Raffaella; Van … - 2014

Persistent link: https://www.econbiz.de/10010464925

Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen

Büttner, Thiess - 2002

Persistent link: https://www.econbiz.de/10013428518

Innovation and information technology in services

Licht, Georg - 1997

The missing effect of investments of firms in information and communication technologies on productivity is studied by various recent papers (e.g. Oliner and Sichels 1994, Landauer 1995, Brynjolfsson and Hitt 1996). Several explanations are given for this missing link. Our paper deals with two...

Persistent link: https://www.econbiz.de/10013428107

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