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Has the Comprehensive Assessment made the European financial system more resilient?

Calò, Silvia; Gregori, Wildmer Daniel; Petracco … - 2021 - This version: September 2021

What has been the impact of the Comprehensive Assessment (CA) carried out by the ECB on banks' resilience? Implementing a difference-indifference approach, we analyse a non-risk based measure defined as the ratio of Tier 1 capital over total assets of European banks' balance sheets during the...

Persistent link: https://www.econbiz.de/10013186793

Accounting’s Role in the Reporting, Creation, and Avoidance of Systemic Risk in Financial Institutions

Harris, Trevor S. - 2012

The financial crisis that erupted in late 2007 has resurfaced debates about the role of accounting and external financial reporting by financial institutions in helping detect or mask systemic risks and in exacerbating or mitigating such risks. The debate has largely focused on the role of fair...

Persistent link: https://www.econbiz.de/10013112179

Bank instability : interbank linkages and the role of disclosure

König-Kersting, Christian; Trautmann, Stefan T.; … - 2020

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 … with strong fundamentals benefit from more precise disclosure, an opposing effect is present for solvent banks with weaker …

Persistent link: https://www.econbiz.de/10012250923

Disclosure and bank risk : evidence from European banks

Altunbaş, Yener; Khan, Atiqur; Thornton, John - In: Finance research letters 58 (2023) 2, pp. 1-8

Persistent link: https://www.econbiz.de/10014631151

Sustainability, digital transformation and Fintech : the new challenges of the banking industry

Pérez, Andrea (ed.) - 2021

In the current competitive scenario, the banking industry must contend with multiple challenges tied to regulations, legacy systems, disruptive models/technologies, new competitors, and a restive customer base, while simultaneously pursuing new strategies for sustainable growth. Banking...

Persistent link: https://www.econbiz.de/10014230363

Systemic risk in the European Union : a network approach to banks' sovereign debt exposures

Westphal, Annika - In: International Journal of Financial Studies : open … 3 (2015) 3, pp. 244-279

This paper draws on network theory to investigate European banks' sovereign debt exposures. Banks' holdings of sovereign debt build a network of financial linkages with European countries that exhibits a long-tail distribution of node degrees. A highly connected network core of 15 banks is...

Persistent link: https://www.econbiz.de/10011312216

Taxes under stress : bank stress tests and corporate tax planning

Francis, Bill B.; García, Raffi E.; Harithsa, Jyothsna G. - In: China Accounting and Finance Review 27 (2025) 1, pp. 1-39

Purpose - This paper aims to examine how bank stress tests affect bank tax planning. Design/methodology/approach - The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests on...

Persistent link: https://www.econbiz.de/10015198275

Taxes Under Stress : Bank Stress Tests and Corporate Tax Avoidance

Francis, Bill B.; García, Raffi E.; Harithsa, Jyothsna - 2022

We investigate the impact of mandatory transparency disclosure requirements on tax avoidance in US bank holding …

Persistent link: https://www.econbiz.de/10013307478

Bayesian persuasion by stress test disclosure : conference pape

Gick, Wolfgang; Pausch, Thilo - 2013

continuum of receivers. We find that banking supervisors create welfare as optimal disclosure reduces uncertainty and leads to …

Persistent link: https://www.econbiz.de/10010339955

Do stress tests matter? : evidence from the 2014 and 2016 stress tests

Georgescu, Oana-Maria; Groß, Marco; Kapp, Daniel; Kok … - 2017

Stress tests have been increasingly used in recent years by regulators to foster confidence in the banking sector by not only increasing its resilience via mandatory capital increases but also by enhancing transparency to allow investors to better discriminate between banks. In this study, using...

Persistent link: https://www.econbiz.de/10011648333