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

The Norwegian experiences of the past thirty years illustrate what we believe are two general tendencies in bank … regulation. The first one is that a bank crisis will tend to focus regulators' minds and lead to stricter regulations. The second …

This paper examines the impact of bank opacity on European financial stability. Based on a panel dataset of capital … market-oriented European banks covering the period 2002-2018, it can be shown that bank opacity has a significant influence … mitigation of bank opacity and reducing systemic risk. Both the risk reporting in accordance with IFRS 7 and the measures …

In August 2007 the United Kingdom experienced its first bank run in over 140 years. Although Northern Rock was not a … particularly large bank (it was at the time ranked 7th in terms of assets) it was nevertheless a significant retail bank and a … outside the bank as depositors rushed to withdraw their deposits. There was always a fear that this could spark a systemic run …

Japanese banking crisis. By leveraging a unique dataset merging firm-level financial statements and bank balance sheets, the …

We study the impact of disclosure about bank fundamentals on depositors' behavior in the presence (and absence) of … disclosure is conducive to bank stability. We find that bank deposits are sensitive to perceived bank performance. While banks … institution conveys meaningful information for others. Our findings highlight both the costs and benefits of bank transparency and …

choice between “fair value” or other valuations can be decisive in whether a bank fails; but in two cases fair value is … irrelevant. Bank failures might arise despite capital adequacy and balance sheet solvency due to sudden shocks to liquidity … positions. Two of the most prominent bank failures cannot, at first sight, be attributed to fair value accounting: we show that …