a large, unbalanced panel of German banks including 32,023 bank-year observations. We see an increase in the use of GBR …

simulation exercise is performed on how various external shocks affect the balance sheet of an average European bank under the … introduction of full fair value accounting could have a significant effect in terms of income volatility, procyclicality of bank …

This study was conducted to investigate the determinants of bank's stability in an emerging country. Data were … banking sector indicators such as equity-to-asset ratio, bank size, loans-to-assets ratio, revenue diversification on the … stability of bank. In addition, a possible finding deals with the positive influence of macroeconomic factors in the banking …

is based on a large, unbalanced panel of German banks including 32,023 bank-year observations. We see an increase in the … asymmetries as well as banks' size and ownership structure. -- Bank regulation ; informational asymmetries ; risk provisioning …

universal bank with investment banking and commercial banking activities. We run simulations for different strategies (fully … IAS a fully hedged bank can portray its zero economic earnings in its financial statements. As Old IAS offer much … discretion, this bank may also present income that is either positive or negative. We further show that because of the …

fair value would not fairly represent a bank's business model. In this study we examine whether financial statements using … measures we consider are bond yield spreads and future bank failure. We find that leverage measured using the fair values of … financial instruments explains significantly more variation in bond yield spreads and bank failure than the other less fair …

accounting, during their first (partial) year in charge, (2) incoming CEOs from outside the bank take a larger earnings bath than …