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a large, unbalanced panel of German banks including 32,023 bank-year observations. We see an increase in the use of GBR …
Persistent link: https://www.econbiz.de/10010299259
Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...
Persistent link: https://www.econbiz.de/10010303921
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 …
Persistent link: https://www.econbiz.de/10011606165
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 …
Persistent link: https://www.econbiz.de/10012657404
The corporate responsibility report demonstrates an organisation’s commitment to sustainability. Currently, not much is known about the quality of the assurance statements of the corporate responsibility reports of banks in Australia. This research study fills the gap in the literature by...
Persistent link: https://www.econbiz.de/10010494626
Persistent link: https://www.econbiz.de/10011604338
The tremendous growth of markets for credit derivatives since the mid 1990's has raised questions regarding the role of these instruments in the banking in- dustry which is heavily exposed to credit risk. However, while recent literature mainly focused on pricing and optimal decisions regarding...
Persistent link: https://www.econbiz.de/10010263017
behavior and risk sensitivity of a risk-neutral bank. The bank is exposed to credit risk and may use credit default swaps (CDS …) for hedging purposes. Regulation is found to induce the risk-neutral bank to behave in a more risk-sensitive way: Compared …. Under the Substitution Approach in Basel II (and III) a risk-neutral bank will over-, fully or under-hedge its total …
Persistent link: https://www.econbiz.de/10010291748
This paper analyzes the determinants of bank acquisitions both within and across 25 members of the European Union (EU …
Persistent link: https://www.econbiz.de/10010292345
such cooperative practices. There are two adjacent markets with one savings or cooperative bank being focused on each one … and one private commercial bank serving both. We find that abolishing regional demarcation indeed increases total loan … shields the private commercial bank from aggressive competition by these banks. …
Persistent link: https://www.econbiz.de/10010294740