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Disclosure quality on Covid-19 of European Banks in half-year and year-end financial statements 2020
Löw, Edgar; Schröder, Michelle Elodie - 2021
In March 2020, Covid-19 was declared a pandemic by the World Health Organization. Most European governments reacted with lockdowns. A drop in demand as well as supply disruptions affected the economy which also hit European banks with quite a lot of uncertainty, not only regarding possible...
Persistent link: https://www.econbiz.de/10012795250
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An Empirical Analysis of Auditor Independence in the Banking Industry
Kanagaretnam, Kiridaran (Giri) - 2012
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...
Persistent link: https://www.econbiz.de/10013116195
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Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets
Loew, Edgar - 2019
IFRS 9 was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental changes in the accounting requirements for financial instruments, especially in the areas of recognition, categorisation and measurement, impairment and loan loss provision. As...
Persistent link: https://www.econbiz.de/10012861972
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Corporate social responsibility (CSR) and environmental social governance (ESG) : disclosure of European banks
Löw, Edgar; Erichsen, Giulia; Liang, Benjamin; … - 2021
Directive (2014/95/EU) and the Taxonomy Regulation on Sustainable Economic Activity (2020/852/EU). By constructing a multi …
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
Banks are crucial enablers of financial and economic development. They have an immense corporate social responsibility (CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth, especially as they operate in a business...
Persistent link: https://www.econbiz.de/10012161187
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A lost game of bank gargains : West Germany and international banking regulation between Bretton Woods and Basel I (1972-1988)
Kemmerer, Matthias - In: Jahrbuch für Wirtschaftsgeschichte 64 (2023) 2, pp. 339-375
Current theories of financial regulation suggest expanding rules-based formal state intervention to promote …-based informal co- and self-regulation through domestic (gentlemen's) agreements underpinned West German bank internationalisation … regulation, drawing on unused primary sources: Coalitions between the German regulating and regulated actors were bolstered by a …
Persistent link: https://www.econbiz.de/10014436557
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The Impact of Credit Market Development on Auditor Choice : Evidence from Banking Deregulation
De Franco, Gus; Guan, Yuyan; Zhou, Yibin; Zhu, Xindong Kevin - 2022
Exploiting the staggered state-level adoption of the Riegle-Neal Interstate Banking and Branching Efficiency Act (IBBEA), we examine whether and how banking deregulation affects firms’ auditor choices. We find that an exogenous increase in the degree of interstate branch banking deregulation...
Persistent link: https://www.econbiz.de/10013312179
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Auditor independence and value relevance in the European banking sector : do investor protection environment and corporate governance matter?
Cimini, Riccardo; Mechelli, Alessandro; Sforza, Vincenzo - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 3, pp. 654-677
Persistent link: https://www.econbiz.de/10013257931
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Accounting for Financial Stability : Bank Disclosure and Loss Recognition in the Financial Crisis
Bischof, Jannis - 2020
' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model … filters can dampen banks' incentives for corrective actions. Overall, our analysis reveals several important challenges if …
Persistent link: https://www.econbiz.de/10012850365
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Accounting for financial stability : lessons from the financial crisis and future challenges
Bischof, Jannis; Laux, Christian; Leuz, Christian - 2018
. Similarly, banks delayed the recognition of loan losses. Banks' incentives seem to drive this evidence, suggesting that … reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with … financial accounting may have dampened banks' incentives for corrective actions. Our analysis illustrates that a number of …
Persistent link: https://www.econbiz.de/10012011324