Standard setters and many investors argue that loan fair values provide more useful information about credit losses … values to predict credit losses relative to the ability of net historical costs currently recognized under U.S. GAAP. Our … analysis is important because credit losses in the banking sector can have severe and widespread economic effects, as the …

informativeness of loan loss provisions for future loan defaults and bank stock returns …

asymmetries between the bank and investors.Our results support the overall hypothesis that own credit disclosure is a function of …This research paper studies the quality of own credit (OC) risk disclosures in European banks by analyzing their annual …) richness of the information provided, it is found out that disclosure in annual reports about own credit risk tends to be low …

geographic distribution of sovereign- and credit-risk exposures disclosed in the EU stress-test results enables clear sorting of … strong and weak banks on the basis of expected future performance and sovereign spillover risk. Ex ante bank specific … subsequent equity and credit returns, return volatility, the yield curve, and analyst forecast revisions …

In this study, we use bank loan information to construct proxies for corporate transparency and examine whether these … bank loans of all publicly listed firms on the Shenzhen Stock Exchange, covering January 2008 to June 2013. We find that … sensitivity tests and provide suggestive evidence of a close connection between the credit loan and stock markets. …

reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with …