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 …

After the 2008 global financial crisis, U.S. bank holding companies needing to cover larger-than-expected loan losses … entities acquired by each holding company in the quarters prior to their mergers. As in the related literature, we fail to … finding suggests that holding companies built up provisions to some degree during the pre-crisis period to cover larger future …