a large, unbalanced panel of German banks including 32,023 bank-year observations. We see an increase in the use of GBR …

mandatory for all banks was highly controversial. The regulators' view that such an inclusion would result in greater bank … of regulatory capital. Second, bank share prices reacted negatively (positively) to pronouncements that increased …

the next few months. The Bank of Italy, in line with the ECB and other national supervisors, has started a number of …

I study the association between bank financial reporting opacity, measured by delayed expected loan loss recognition …, and the intervention decisions made by bank regulators. Examining U.S. commercial banks during the 2007-2009 financial … the extant literature on bank opacity, regulatory forbearance, and the consequences of loan loss provisioning by …

reserves and lend to each other. Our systemic perspective points to these featuring dimensions of ongoing bank activity. Our … model considers bank activity process within each bank entity and across entities. Each bank keeps currency money in bank … deposits on behalf of other agents. But the bank activity is further characterised by the capacity or privilege to use these …

We investigate the role of bank regulatory reports in the information environments of banks. We find that: (1) Call … after quarter-end; (4) after bank regulators undertook a “modernization project” to speed the processing and public …