ratios. The aim of the paper is to identify what motivates the loss provisioning policies employed by Belgian banks …, especially whether banks use provisioning to inter-temporally smooth their earnings or capital positions. Owing to the relatively … provisioning practices of Belgian banks have been rather tightly linked to future losses, although the relationship has weakened …

replaced. Using Belgian data, we find that single-relationship borrowers of target banks are more likely than other borrowers …

Good bank governance is of vital concern to banks, financial industry and economy. The recent financial crisis has … governance of Belgian banks: the specific regulatory environment, the ownership structure, the composition of the board, the …

The adoption of IAS/IFRS in the European Union is part of the European Commission’s global tax policy whose aim is to … establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS- based tax accounting on the effective … tax burden of Belgian companies for eleven different sectors. The use of IAS/IFRS as a starting point for tax purposes …

innovation and hurting consumer interests. Besides regulatory policy, tax policy has also been used to shape the development of … the financial system. Tax credits are granted to influence investment and borrowing decisions, notably to stimulate home … ownership, encourage saving and stimulate private pension accounts. International experience suggests that such tax expenditures …