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 …

This paper examines the linkage between financial reporting and bank capital regulation. Some recent studies focus on … significantly to the deterioration of bank capital adequacy. And its effects were much larger than those of the provision for loan … impact and establish an important stabilizer for bank capital regulation if the associated asymmetric risks can be contained …

-making process only during economic downturns. The recent bank crisis provides a perfect setting to test whether financial … institutions' financial accounting indicators related to the CAMEL framework of the U.S. Federal Bank Regulatory Agencies — capital … diverging interests of bank regulators and institutional bond investors during bank crisis periods, with debt holders …

Polish bank practices …

consequences of US bank regulators' phased removal of the prudential filter for accumulated other comprehensive income for advanced …

) experienced severely negative market reactions to the restatement. These findings suggest that the uncertainty following bank …

benefits, return reactions are muted if the reclassification helps a bank avoid regulatory capital reductions. In contrast, the …