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Comparability and predictive ability of loan loss allowances : the role of accounting regulation versus bank supervision
Gebhardt, Günther; Novotny-Farkas, Zoltán - 2018
loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross …-country comparability and predictive ability of loan loss allowances. Given bank supervisors’ keen interest in comparable and adequate loan … loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption …
Persistent link: https://www.econbiz.de/10011840882
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The procyclicality of impairment accounting : comparing expected losses under IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - In: Journal of financial services research 64 (2023) 3, pp. 303-324
Persistent link: https://www.econbiz.de/10014444199
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Liquidity risk and U.S. bank lending at home and abroad
Correa, Ricardo; Goldberg, Linda S.; Rice, Tara N. - 2014
While the balance sheet structure of U.S. banks influences how they respond to liquidity risks, the mechanisms for the effects on and consequences for lending vary widely across banks. We demonstrate fundamental differences across banks without foreign affiliates versus those with foreign...
Persistent link: https://www.econbiz.de/10010404088
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Housing and the labor market : time to move and aggregate unemployment
Rupert, Peter; Wasmer, Etienne - 2009
The Mortensen-Pissarides model with unemployment benefits and taxes has been able to account for the variation in unemployment rates across countries but does not explain why geographical mobility is very low in some countries (on average, three times lower in Europe than in the U.S.). We build...
Persistent link: https://www.econbiz.de/10003845963
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Sectoral loan concentration and bank performance (2001-2014)
Regehr, Kristen; Sengupta, Rajdeep - 2016 - First draft: November 2016
Persistent link: https://www.econbiz.de/10011661306
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Korrelationskonzepte zur Quantifizierung von Kreditausfallrisiken
Niethen, Susanne - 2001
Persistent link: https://www.econbiz.de/10001608302
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Creditworthiness and "responsible credit" : a comparative study of EU and US law
Vardi, Noah - 2022
Introduction : creditworthiness and 'responsible credit' -- Creditworthiness assessment as a macroprudential duty -- Creditworthiness for individuals : methodologies and legal issues -- Creditworthiness assessment and other contractual duties as tools of 'responsible credit' : the case of...
Persistent link: https://www.econbiz.de/10013362145
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Bank heterogeneity and capital allocation : evidence from "fracking" shocks
Plosser, Matthew C. - 2014
This paper empirically investigates banks' investment allocations over the recent business cycle. I identify unsolicited deposit shocks resulting from unconventional energy development and estimate bank allocations of these deposits. In the pre-recession period, banks lend 38 percent of...
Persistent link: https://www.econbiz.de/10010412134
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Financial Behavior and Attitudes of Asians Compared to Other Racial/Ethnic Groups in the United States
Hanna, Sherman D. - 2015
Most research studying family financial behavior of racial/ethnic groups has ignored Asian households or arbitrarily combined them with other racial/ethnic groups. We treated Asian households as a separate racial/ethnic group to compare twelve financial behaviors and attitudes of Asian...
Persistent link: https://www.econbiz.de/10013024749
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Bank Ownership and Credit Growth in Emerging Markets During and after the 2008–09 Financial Crisis - A Cross-Regional Comparison
Chen, Guodong - 2014
This paper examines bank credit growth in emerging markets before, during, and after the 2008-09 financial crisis using bank-level data, focusing on the role of bank ownership. Credit growth by foreign banks lagged behind that of domestic banks in 2009 in Asia, and in 2010 in Latin America and...
Persistent link: https://www.econbiz.de/10013045941