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 …

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 …

mandatory for all banks was highly controversial. The regulators' view that such an inclusion would result in greater bank … of regulatory capital. Second, bank share prices reacted negatively (positively) to pronouncements that increased …

current net income creates a contemporaneous opportunity for earnings management. We use a sample of 2009 FDIC-assisted bank …

2007, during which time bank earnings were affected substantially by the US subprime crisis. Overall, the findings confirm …

with stricter bank supervision, widely dispersed bank ownership and for EU banks cross-listed in the US. This provides …