I examine how mandatory disclosure of fiscal payment information in developed countries affects fiscal revenue …

years and bad years. Since most bank failures occur in bad years, this analysis has promise for both banks and bank … construction lending. Applied to individual banks, BankCaR efficiently identifies those that have an adverse combination of credit … standard quantitative techniques. These generic qualities can provide a standard of comparison between banks. They also can …

capitalized banks are more likely to increase loan volumes to ex-ante risky firms compared to more capitalized ones (Jimenez et al …

To address banks' risk taking during the recent financial crisis, we develop a model of credit-portfolio optimization … and study the impact of risk-based capital regulation (Basel Accords) on banks' asset allocations. The model shows that … requirements – for banks for which these requirements are (will become) binding – will be to skew the risky portfolio towards high …

In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss … recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS …) various forms of controlling for fixed effects. We do not find evidence that IFRS and German-GAAP firms differ with respect to …