Das Bestehen am Markt wurde in der Vergangenheit zunehmend in Abhängigkeitvom Wachstum durch Unternehmenszusammenschlüsse im weitestenSinne gesehen. Selbst wenn Größe als das Ergebnis der Zusammenschlüsse alssolche nicht mehr das Ziel ist, wird das Nutzen von Synergieeffekten zur...

Fluctuations in banks' due diligence are increasingly viewed as a force driving the buildup and unfolding of crises. In a dynamic general equilibrium model, we show that banksí access to retail and wholesale liquidity and the values of loan portfolios govern banks' incentives and effectiveness...

We examine auditor independence in the banking industry by analyzing the relation between fees paid to the auditors and the extent of earnings management through loan loss provisions (LLP). We also examine whether this relation differs across large banks whose managements are required under the...

Critics argue that the “fair value” provisions in U.S. accounting rules exacerbated the recent financial crisis by depleting banks' regulatory capital, which curtailed lending and triggered asset sales, leading to further economic turmoil. Defenders counter-argue that the role of fair value...

We investigate the effectiveness of Benford's Law through an digital analysis of the off-balance sheet account disclosures made by Turkish Banks during the 1990-2010. We found that off-balance sheet account disclosures of the fiscal term 1999 doesn't comply with Benford's Law. Our finding is...

We investigate if local banks performance in the emerging or frontier market is affected by the extent to which managers manipulate their financial statements and by the banking market structure. An aberration from the extant literatures that have either focused mainly on the developed societies...

This paper has a double aim, to give a theoretical evaluation of the disclosure model chosen by IASB referring to market risks of financial instruments and to analyze the practical solutions adopted in the case of a sample of listed banks and compliance of the information referring to risk in...