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

This is an Online Appendix to "Disclosure Regulation in the Hands of Bank Regulators", available at: "https …

Using a unique setting where stand-alone banks submit filings to bank regulators instead of the SEC, we examine the … consequences of disclosure regulation in the hands of bank regulators. Consistent with theory, we find that bank regulators are … less concerned about transparency than the SEC. Bank regulators' disclosure requirements are less strict and the disclosure …

There is a popular belief that the confluence of bank capital rules and fair value accounting helped trigger the recent … investments which further depressed prices. This ultimately led to bank instability and the credit effects that reached a peak … may have been other more significant factors putting stress on bank regulatory capital …

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

loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross …-country comparability and predictive ability of loan loss allowances. Given bank supervisors’ keen interest in comparable and adequate loan … loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption …

. Thus, this paper provides early empirical evidence of the IFRS 9 transition for bank supervisors, governments, and … impact of accounting standard changes on bank behavior and, consequently, on the resilience of corporate and investment banks …