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Corporate social responsibility (CSR) and environmental social governance (ESG) : disclosure of European banks
Löw, Edgar; Erichsen, Giulia; Liang, Benjamin; … - 2021
disclosure quality in European banks from 2017-2019. After an overview of the EU’s path towards a sustainable financial sector …-category CSR disclosure index to “translate” and quantify disclosed CSR information in the banks’ annual filings, a positive … the disclosure index and the content analysis of the banks’ CSR disclosures is based on textual analysis. In order to not …
Persistent link: https://www.econbiz.de/10012438988
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Corporate social responsibility reports of European banks : an empirical analysis of the disclosure quality and its determinants
Löw, Edgar; Klein, Deborah E.; Pavicevac, Adrian - 2020
strengthening both the comparability and relevance of non-financial information disclosure across the European Union (EU). The … quality of the reported information a disclosure index study was conducted. Furthermore, an OLS regression was performed to …
Persistent link: https://www.econbiz.de/10012161187
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Has the Comprehensive Assessment made the European financial system more resilient?
Calò, Silvia; Gregori, Wildmer Daniel; Petracco … - 2021 - This version: September 2021
What has been the impact of the Comprehensive Assessment (CA) carried out by the ECB on banks' resilience? Implementing a difference-indifference approach, we analyse a non-risk based measure defined as the ratio of Tier 1 capital over total assets of European banks' balance sheets during the...
Persistent link: https://www.econbiz.de/10013186793
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Earnings Conservatism and Litigation Exposure in the Banking Industry
Amor-Tapia, Borja - 2011
This paper examines the effect of managers' liability exposure on earnings conservatism in the banking industry. Focusing on a wide international sample of commercial banks and using TIER1 as a proxy of bank managers' exposure to litigation, our results show a negative relationship between the...
Persistent link: https://www.econbiz.de/10013128480
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Country Creditor Rights, Information Sharing, and Commercial Banks’ Profitability
Amor-Tapia, Borja - 2010
The authors analyze commercial banks' profitability (return on equity, ROE) at different levels of creditor rights and an aggregate score of information sharing in terms of credit bureaus. After controlling for bank size and some macroeconomic variables, the results indicate that profitability...
Persistent link: https://www.econbiz.de/10013135039
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Internal Corporate Governance and the Financial Crisis : Lessons for Banks, Regulators and Supervisors
Gualandri, Elisabetta - 2011
Persistent link: https://www.econbiz.de/10013117550
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The Timeliness of Financial Reporting : An Empirical Legal Study of Russian Banks
McGee, Robert W. - 2013
companies in some countries do not make full use of this disclosure tool. They sometimes take many months to make the …
Persistent link: https://www.econbiz.de/10013083912
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Measuring Free Cash Flows to Equity for Financial Institutions : An Application to Qatar Islamic and Conventional Banks
Farooqi, Muhammad - 2015
This paper explores how accounting disclosures can be combined with regulatory disclosures to refine existing concepts of free cash flows to equity (FCFE) for financial institutions. The resulting measure is designed to promote market discipline by helping investors distinguish among capital...
Persistent link: https://www.econbiz.de/10013014509
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Capital and Earnings Management : Evidence from Alternative Banking Business Models
Elnahass, Marwa - 2019
This paper examines whether institutional characteristics distinguishing Islamic from conventional banks lead to distinctive capital and earnings management behavior through the use of loan loss provisions. In our sample countries, the two banking sectors operate under different regulatory...
Persistent link: https://www.econbiz.de/10012888736
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Changes in Lending Practices and Borrower Reporting Quality : Evidence from Chinese State Bank Privatizations
Chen, Deqiu - 2018
How do developments at lending institutions that alter the way they grant and monitor loans influence their borrowers' financial reporting quality (FRQ)? We examine this question by investigating the influence that privatizations of Chinese state banks (CSBs) had on the quality of their...
Persistent link: https://www.econbiz.de/10012936432