variables were selected on a holistic basis and relate to a bank's earnings situation (profit and loss statement view), risk … asymmetries between the bank and investors.Our results support the overall hypothesis that own credit disclosure is a function of … adjustment on the bank's return on equity ratio (RoE) and the overall amount of financial liabilities designated at fair value …

deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … paid to repos is, becomes apparent by examining the financial statement of one German bank. It was noticed, that the … information provided on repos was not too extensive, even though repos ac-counted for approximately 39% of the bank's total assets …

' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …

expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision …

(listed or non-listed), country of the head-quarter, (external) auditor and bank´s CSR report type. Therefore, this adds …

(CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth …

IFRS 9 was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental … measurement, impairment and loan loss provision. As bank balance sheets consists of financial instruments by more than 95 per cent …, the application of the new standard was expected to bear major impacts on the bank´s balance sheets. This working paper …

reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with …

creditworthiness in a 2×2 between-subjects experiment. Ninety-three United States-based bank loan officers evaluate whether LLA clauses …