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 …

system between 1999 to 2022. We distinguish between the main bank types in Germany: Large Banks, Regional Banks, Sparkassen …, Landesbanken and Credit Unions. We proxy bank-type resilience by a zscore measure. We use structural monetary policy shocks relying … shocks, forward guidance, and quantitative easing. We estimate the resilience of German bank types in response to …

This paper analyzes the determinants of bank acquisitions both within and across 25 members of the European Union (EU …

The profit-maximizing and oligopoly bank model developed by Bresnahan and Lau allows determining the degree of market … power held by an average bank. The equilibrium price equation includes a mark up, which is not used in the case of perfect …

This paper examines whether bank ownership (public versus private, domestic versus foreign) is correlated with bank … bank managers; evidence is found in support of the former hypothesis. In the case of foreign-owned banks, the paper finds …

This paper builds a new dataset on bank ownership and bank performance covering approximately 50,000 observations for … 119 countries over the 1995-2002 period. The paper then uses the dataset to reassess the relationship between bank … ownership and bank performance, providing separated estimations for developing and industrial countries. It is found that, while …

-sectional data on publicly traded, highest-level U.S. bank holding companies, we find empirical evidence of Marcus? proposition (1984 …

Great strides have been made in the theory of bank technology in terms of explaining banks' comparative advantage in … theories to analyze the particular environment of banking. In recent years, the empirical modeling of bank technology and the … measurement of bank performance have begun to incorporate these theoretical developments and yield interesting insights that …