Purpose – The purpose of this paper is to explore the value relevance of accounting information before and after mandatory International Financial Reporting Standards (IFRS) adoption as well as the ensuing relationship between conditional conservatism and value relevance. The authors probe the...

Purpose The purpose of this paper is to investigate whether European banks use commission and fee income (CF) to smooth reported earnings or to persistently increase reported earnings as an income-increasing earnings management strategy. Design/methodology/approach The author tests the...

Purpose – With reference to IAS/IFRS, the purpose of this paper is to examine the value relevance of the two amortised cost/fair value measurement methods applied to loans, and test whether loan fair values are an incremental explanatory factor for a bank's stock price, beyond that provided by...

Purpose – This paper aims to present an analysis of how regulatory and supervisory policies affect risk-performance nexus. Design/methodology/approach – Empirically, on a sample of 60 large European banks over the period 2005-2011, the authors explore this relationship by using the panel...

Purpose – Following the subprime crisis and the detrimental role played by remuneration practices, an important reform concerned bank remuneration committees, especially in “significant financial institutions”. In light of this consideration, this paper aims to investigate the scope and...

Purpose – This paper aims to find the effects of regulatory and supervisory policies on bank risk-taking. The same regulation and supervision have different effects on bank risk-taking depending on influence factors. These factors were considered and a sample of the largest European banks from...

Purpose This paper aims to assess, from an empirical perspective, the research question if public media reports which relate concrete banks to concrete allegations of money laundering have an adverse impact on banks stock prices and what are the drivers of such impact?...

Purpose This study aims to investigate the relationship between banks’ board structure and sustainability performance. Design/methodology/approach The empirical quantitative paper covers a sample of 35 European banks that are listed at the EUROSTOXX 600. Regression analysis techniques were...

Purpose – The purpose of this paper is to aid understanding of the changes in Basel Committee on Banking Supervision (BCBS) regulatory strategies after the global financial crisis. Design/methodology/approach – The author uses the credit valuation adjustment (CVA) charge reform as a test...

Purpose – Owing to the importance of the efficiency of commercial banks, the aim of this paper is to find the relationship between capital regulation, monetary policy and the asymmetric effects of the commercial banks' efficiency. Design/methodology/approach – First, the paper makes a static...