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Accounting for Financial Stability : Bank Disclosure and Loss Recognition in the Financial Crisis
Bischof, Jannis - 2020
' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …
Persistent link: https://www.econbiz.de/10012850365
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Accounting for financial stability : lessons from the financial crisis and future challenges
Bischof, Jannis; Laux, Christian; Leuz, Christian - 2018
reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with …
Persistent link: https://www.econbiz.de/10012011324
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Know Your Customer : Informed Trading by Banks
Haselmann, Rainer F. H.; Leuz, Christian; Schreiber, … - 2022
This study analyzes information production and trading behavior of banks with lending relationships. We combine trade-by-trade supervisory data and credit-registry data to examine banks' proprietary trading in borrower stocks around a large number of corporate events. We find that relationship...
Persistent link: https://www.econbiz.de/10014239299
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Know Your Customer : Informed Trading by Banks
Haselmann, Rainer; Leuz, Christian; Schreiber, Sebastian - National Bureau of Economic Research - 2022
This study analyzes information production and trading behavior of banks with lending relationships. We combine trade-by-trade supervisory data and credit-registry data to examine banks' proprietary trading in borrower stocks around a large number of corporate events. We find that relationship...
Persistent link: https://www.econbiz.de/10013388877
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Accounting for financial stability: Lessons from the financial crisis and future challenges
Bischof, Jannis; Laux, Christian; Leuz, Christian - 2020
' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …
Persistent link: https://www.econbiz.de/10012290508
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The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity
Granja, João; Leuz, Christian - 2020
An important question in banking is how strict supervision affects bank lending and in turn local business activity … the thrift regulator (OTS) to analyze economic links between strict supervision, bank lending and business activity. We … capital but can also correct deficiencies in bank management and lending practices, leading to more lending and a reallocation …
Persistent link: https://www.econbiz.de/10012655958
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The death of a regulator: strict supervision, bank lending, and business activity
Granja, João; Leuz, Christian - 2020
An important question in banking is how strict supervision affects bank lending and in turn local business activity … the thrift regulator (OTS) to analyze economic links between strict supervision, bank lending and business activity. We … capital but can also correct deficiencies in bank management and lending practices, leading to more lending and a reallocation …
Persistent link: https://www.econbiz.de/10012668203
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Accounting for financial stability : lessons from the financial crisis and future challenges
Bischof, Jannis; Laux, Christian; Leuz, Christian - 2020
' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …
Persistent link: https://www.econbiz.de/10012241734
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The death of a regulator : strict supervision, bank lending and business activity
Leuz, Christian; Granja, João - 2018
An important question in banking is how strict supervision affects bank lending and in turn local business activity … supervision, bank lending and business activity. We first show that the OTS replacement indeed resulted in stricter supervision of … overcome frictions in bank management, leading to more lending and a reallocation of loans. Consistent with the latter, we find …
Persistent link: https://www.econbiz.de/10011932392
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Political Relationships, Global Financing and Corporate Transparency
Leuz, Christian; Oberholzer-Gee, Felix - 2003
This study examines the financing choices of firms operating in a weak institutional environment. We argue that in relationship-based systems, global financing and political connections are substitutes: Well-connected firms are less likely to access foreign capital markets because (state-owned)...
Persistent link: https://www.econbiz.de/10012168163