This paper investigates the efficiency of domestic and foreign banks in the Central American region during 2002 … foreign banks are not necessarily more efficient than their domestic counterparts. If anything, the regional banks that were … acquired by global banks in a wave of acquisitions during 2005-07 can keep up with the local institutions. The efficiency of …

from domestic banks. As public debt approached sustainability limits in a number of countries, however, high bank exposure …

Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been … different perspectives and lack of guidance from IFRS. It suggests actions that supervisors can take to help banks meet …

. The paper discusses the corporate governance of Italian banks, its regulatory framework, and the specific challenges … arising from the role played by foundations and large cooperatives. Although Italian banks have recently made progress in … of foundations when they are the controlling shareholders in banks; and (iv) facilitating the transformation of large …

Loan review is a process routinely used by banks to assess the current value of loan portfolios. Provisioning is a …

, where liquidity shortages of banks are revealed sequentially and governments cannot credibly commit to bailing out all … potentially distressed banks. Our findings suggest that allowing early bank failures and using available liquidity for credible … sound banks. Such a policy of late bailouts is likely to receive political support when a full bailout needs to be financed …

choices. We employ data on over 6,000 commercial loans from 53 large U.S. banks. Our results for low-risk firms are consistent …

This paper explains the continuing success of European cooperative banks through evolving comparative advantages. It …

the implications for financial stability, exploiting a bank-level dataset that covers about 11,000 banks in the U.S. and … Europe during 2001?09. The results show that banks with weaker structural liquidity and higher leverage in the pre …-section, the smaller domestically-oriented banks were relatively more vulnerable to liquidity risk, while the large cross …