In the wake of the 2008 financial crisis, bank regulators are paying more attention to derivatives. In a move that can … be seen as a step away from fair-value accounting, bank regulators (Basel III) have proposed to calculate bank leverage … of regulatory ratios, the proposed changes will also improve bank disclosure of exposure to credit derivatives. This …

. 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 …

We analyse the impact of the adoption of expected credit loss accounting (IFRS 9) on the timeliness and potential …. Additionally, banks with a larger capital headroom provision significantly more, particularly for loans using IFRS 9. This suggests …

that supervision should include a comprehensive view of different bank risk dimensions. …

buffers on the profitability and risk behavior of Indonesian commercial banks from 2010 to 2020. The findings reveal that … stability and stronger shareholder engagement. This ultimately benefits the bank and its stakeholders in the long run. However …-taking and prudent risk management to achieve optimal profitability. It underscores the need for banks to prioritize robust risk …

European banks are exposed to a substantial amount of risky sovereign debt. The "missing bank capital" resulting from …-weights. More bank capital as well as positive risk-weighting for sovereign exposures mitigates spillovers. …

A bank's decision on loan supply and capital structure determines its immediate bankruptcy risk as well as the future … availability of internal funds. These internal funds in turn determine a bank's future costs of external finance and future …-to-asset ratios, liquidity coverage ratios and regulatory margin calls on the dynamics of loan supply and bank stability. Only …