mandatory for all banks was highly controversial. The regulators' view that such an inclusion would result in greater bank … unrealistic volatility in regulatory capital and would force banks to make costly changes to their investment and risk management … behavior. Using a comprehensive sample of U.S. banks we provide three pieces of evidence: First, we find that inclusion of …

financial stability. Our analysis suggests that, going into the financial crisis, banks' disclosures about relevant risk … exposures were relatively sparse. Such disclosures came later after major concerns about banks' exposures had arisen in markets …. Similarly, banks delayed the recognition of loan losses. Banks' incentives seem to drive this evidence, suggesting that …

afectar a las ratios de capital ; European banks hold 10% of their total assets in portfolios that give rise to unrealised … gains and losses which under Basel III will no longer be allowed to be removed from banks’ regulatory capital. Using a … sample of European banks, and taking advantage of the different treatment afforded, under Basel II, to such gains and losses …

have on the Common Equity Tier 1 capital ratios of the largest European banks in 2014–2019 …

nonprofessional investors to invest in a bank’s shares. Specifically, we assess how investors respond to variations in net income …

the financial statements of banks. We develop a simulation model that captures the essential characteristics of a modern … restrictive hedge accounting rules, banks cannot adequately portray their best practice risk management activities under Current …