The intention of this paper is to shed light on the analysis of financial disclosure through the integration of requirement levels. This in return will lead to the development of a general applicable evaluation methodology based on Bloom's taxonomy system. Therefore, it will be possible to...

Although negative interest rates have been a phenomenon observed in capital markets for years, little research has been done on the impact of negative interest rates on stock option valuations. This paper shows that the fundamental assumption of equivalence between American and European call...

Abstract There is an ongoing debate about whether a permanent deterioration in the revenue of banks could be the result of the remaining low interest rate or not. Against this background this article wants to examine how the results of cooperative and savings banks have developed during the last...