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Determinants for using visible reserves in German banks: an empirical study

Bornemann, Sven; Homölle, Susanne; Hubensack, Carsten; … - 2009

The German Commercial Code (HGB) allows banks to build visible reserves for general banking risks according to section 340g HGB. These GBR reserves may, in addition to their risk provisioning function, be used to enhance capital endowment, for internal financing, signaling or earnings management...

Persistent link: https://www.econbiz.de/10010299259

Determinants for using visible reserves in German banks : an empirical study

Bornemann, Sven; Homölle, Susanne; Hubensack, Carsten; … - 2009

The German Commercial Code ("HGB") allows banks to build visible reserves for general banking risks according to section 340g HGB. These "GBR reserves" may, in addition to their risk provisioning function, be used to enhance capital endowment, for internal financing, signaling or earnings...

Persistent link: https://www.econbiz.de/10003882961

Visible reserves in banks _ determinants of initial creation, usage and contribution to bank stability

Bornemann, Sven; Homölle, Susanne; Hubensack, Carsten; … - In: Journal of business finance & accounting : JBFA 41 (2014) 5/6, pp. 507-544

Persistent link: https://www.econbiz.de/10010404085

Determinants for Using Visible Reserves in German Banks - An Empirical Study

Bornemann, Sven - 2009

The German Commercial Code ('HGB') allows banks to build visible reserves for general banking risks according to section 340g HGB. These 'GBR reserves' may, in addition to their risk provisioning function, be used to enhance capital endowment, for internal financing, signaling or earnings...

Persistent link: https://www.econbiz.de/10013156520