the central bank is responsible for bank supervision and bank regulators are equipped with more supervisory resources, but …

-experimental properties around the bank-size policy thresholds. We find that stress-test banks substantially improve their risk and corporate …

since the financial crisis of 2007-08 to address weaknesses in bank risk culture. The paper suggests that shortcomings in …

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 …

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 … the COVID-19 pandemic, we use the European bank stress test results as a natural experiment, in which all banks are …

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 … the COVID-19 pandemic, we use the European bank stress test results as a natural experiment, in which all banks are …

provisions estimate of banks. While bank credit risk teams are sometimes mesmerised by the short-term benefits of provisions … games, they do not care if their behaviour destroys bank value and the informativeness of loan loss provisioning estimates …. While it is not difficult for bank managers and analysts to understand that the provisioning process is subject to gaming …

banking sector has evolved over time, and how risk management policies, the behavior of non-CEO executives and bank tail risk … 1994 to 2004, coinciding with major bank deregulation. Using an index reflecting the strength of risk management functions …

an association. Using one of the largest bank-level datasets collected from 12 Middle East and North African (MENA …