analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … bank resilience through lower capital levels. In the absence of archival data of IFRS 9 and their potential biases due to …IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper …

corresponding risk-taking, the ensuing effect on their profitability and the respective publication effect. Exploiting the …

This paper addresses the trade-off between additional loss-absorbing capacity and potentially higher bank risk …

We analyse the impact of the adoption of expected credit loss accounting (IFRS 9) on the timeliness and potential …. Additionally, banks with a larger capital headroom provision significantly more, particularly for loans using IFRS 9. This suggests …

strength of monetary policy accommodation and the degree of bank riskiness are key determinants of the trade-off between the …

We study the impact of higher bank capital buffers, namely of the Other Systemically Important Institu- tions (O …

natural experiment to study the effects of reduced bank capital adequacy on productivity. Affected banks respond not only by …

We analyse the impact of standard and non-standard monetary policy measures on bank profitability. For empirical … monetary policies on market-based measures of expected bank profitability and credit risk, by employing an event study analysis … identification, the analysis focuses on the euro area, thereby exploiting substantial bank and country heterogeneity within a …

set available at the European Central Bank related to the 2016 EU-wide stress test, this paper presents novel empirical … evidence that supervisory scrutiny associated to stress testing has a disciplining effect on bank risk. We ftnd that banks that …

frictions in which bank assets are a portfolio of defaultable loans. We show that ex-ante imperfect diversification of bank … lending generates bank asset returns with limited upside but significant downside risk. The asymmetric distribution of these … returns and their implications for the evolution of bank net worth are important for capturing the frequency and severity of …