variables were selected on a holistic basis and relate to a bank's earnings situation (profit and loss statement view), risk … asymmetries between the bank and investors.Our results support the overall hypothesis that own credit disclosure is a function of … adjustment on the bank's return on equity ratio (RoE) and the overall amount of financial liabilities designated at fair value …

observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan … pressure and highlights the role of depositors and public pressure in the monitoring of bank managers. We exploit cross …

analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … bank resilience through lower capital levels. In the absence of archival data of IFRS 9 and their potential biases due to …IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper …

analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … bank resilience through lower capital levels. In the absence of archival data of IFRS 9 and their potential biases due to …IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper …

Banking Supervision, in response to the introduction of the International Financial Reporting Standard 9 (IFRS 9), which … assets. Using a sample of publicly listed European banks from 2016 to 2019, we find that bank CTA adoption choice is … associated with neutral factors captured by bank-specific fundamental characteristics, and potential opportunistic factors …

) respectively in Nigeria in the recent past. Methodology: Bank-level unbalanced panel datasets of a sample 16 DMBs, which are … on one regime (IAS 39) of IFRS loan loss reporting but mitigated by the partial implementation of the second regime (IFRS …

. 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 …

modification activity from each bank’s public regulatory filings so that banks could modify loans free from capital market scrutiny … posited by bank regulators. To test this question we exploit the fact that the SEC still required public banks to disclose the … modifications, meaning that the type of bank that faces the most capital market scrutiny (public banks) had to disclose loan …

Using a sample of bank-years from 2005 to 2017, we examine the effect of internal control quality on future risk … non-core activities of banks. Overall, results suggest that strong internal controls improve bank risk-taking, in part … through asymmetrically reducing downside risk-taking while facilitating upside risk-taking, ultimately improving bank …

I examine whether bank regulators and external auditors have conflicting effects on loan loss provision timeliness, an …