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How Does Financial Reporting Regulation Affect Firms’ Banking?
Breuer, Matthias - 2018
We examine the effects of financial reporting regulation on firms' banking. Exploiting discontinuous public disclosure and auditing requirements assigned to otherwise similar small and medium-sized private firms, we document that financial reporting regulation reduces firms' reliance on...
Persistent link: https://www.econbiz.de/10012937111
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The Timeliness of Financial Reporting : An Empirical Legal Study of Russian Banks
McGee, Robert W. - 2013
The timeliness of financial reporting has been an important topic in the accounting literature for decades. There is a …
Persistent link: https://www.econbiz.de/10013083912
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Disclosures on control over financial reporting : the reporting practice of banks listed on the Warsaw Stock Exchange
Gądecki, Jacek - In: E-Finanse : finansowy kwartalnik internetowy 11 (2015) 1, pp. 1-10
The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk...
Persistent link: https://www.econbiz.de/10011393190
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The Challenges the Changing Landscape of Banking Poses for Accounting and Financial Reporting
Landsman, Wayne R. - 2013
these innovations pose for accounting standard setters and regulators. We focus on asset securitizations and the … difficulties in accounting for such transactions, in particular their option-like features, and discuss how such option …
Persistent link: https://www.econbiz.de/10013087262
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Forced Bank Relationship Loss : Accounting Information Opacity and Loan Conditions
Xu, Yuqian - 2019
another branch of the same bank. We show the effect depends directly on the relative balance between the hard accounting …
Persistent link: https://www.econbiz.de/10012901734
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Bank Relationships and Private Firms’ Financial Reporting Opacity
Hillebrand, Christa - 2016
Private firms with relatively high costs of disclosure may benefit from a close relationship with a bank. Relationship lending is based on intertemporal contracting and requires the bank to acquire private information about the firm and, moreover, to keep this information private. For both...
Persistent link: https://www.econbiz.de/10013004270
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Thoughts on Financial Accounting and the Banking Industry
Bushman, Robert M. - 2016
Complementing the recent review of the banking literature in accounting by Beatty and Liao (2014), I offer my own … thoughts on the role of financial accounting in banking. I focus my discussion on real effects of accounting policy choices on … accounting decisions in influencing bank stability through two distinct accounting channels: accounting numbers as numerical …
Persistent link: https://www.econbiz.de/10013005663
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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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Corporate social responsibility (CSR) and environmental social governance (ESG) : disclosure of European banks
Löw, Edgar; Erichsen, Giulia; Liang, Benjamin; … - 2021
In the European Union the goal of transition towards a carbon-neutral economy by 2050 is identified as a major aim of the European Commission. The integral role of the financial services sector in funding such investments and enhancing the (re-) direction and allocation of capital flows towards...
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