Current theories of financial regulation suggest expanding rules-based formal state intervention to promote …-based informal co- and self-regulation through domestic (gentlemen's) agreements underpinned West German bank internationalisation … regulation, drawing on unused primary sources: Coalitions between the German regulating and regulated actors were bolstered by a …

financial stability. This literature abstracts from the discretion that accounting standards give banks over financial reporting …, creating a gap between the information assumed to be available to regulators in models of optimal regulation and the … synthesize knowledge about the design and implementation of bank regulation and identify areas where more work is needed. We …

' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model … accounting and financial reporting are to contribute to financial stability. …

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

consequences of disclosure regulation in the hands of bank regulators. Consistent with theory, we find that bank regulators are …