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Are Banks Using Hidden Reserves to Beat Earnings Benchmarks? Evidence from Germany
Bornemann, Sven - 2012
Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...
Persistent link: https://www.econbiz.de/10013104922
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Determinants for Using Visible Reserves in German Banks - An Empirical Study
Bornemann, Sven - 2009
The German Commercial Code ('HGB') allows banks to build visible reserves for general banking risks according to section 340g HGB. These 'GBR reserves' may, in addition to their risk provisioning function, be used to enhance capital endowment, for internal financing, signaling or earnings...
Persistent link: https://www.econbiz.de/10013156520
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Are Banks Using Hidden Reserves to Beat Earnings Benchmarks? Evidence from Germany
Bornemann, Sven - 2016
Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...
Persistent link: https://www.econbiz.de/10012989239
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Determinants for Using Visible Reserves in German Banks : An Empirical Study
Bornemann, Sven - 2016
The German Commercial Code (HGB) allows banks to build visible reserves for general banking risks according to section 340g HGB. These GBR reserves may, in addition to their risk provisioning function, be used to enhance capital endowment, for internal financing, signaling or earnings management...
Persistent link: https://www.econbiz.de/10012989254
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Earnings baths by CEOs during turnovers : empirical evidence from German savings banks
Bornemann, Sven; Kick, Thomas; Pfingsten, Andreas; … - In: Journal of banking & finance 53 (2015), pp. 188-201
Persistent link: https://www.econbiz.de/10011377721
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Determinants for using visible reserves in German banks: an empirical study
Bornemann, Sven; Homölle, Susanne; Hubensack, Carsten; … - 2009
The German Commercial Code (HGB) allows banks to build visible reserves for general banking risks according to section 340g HGB. These GBR reserves may, in addition to their risk provisioning function, be used to enhance capital endowment, for internal financing, signaling or earnings management...
Persistent link: https://www.econbiz.de/10010299259
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Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany
Bornemann, Sven; Kick, Thomas; Memmel, Christoph; … - 2010
Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...
Persistent link: https://www.econbiz.de/10010303921
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Genossenschaftliches Eigenkapital im HGB und den IFRS - ökonomische und regulatorische Implikationen für Kreditgenossenschaften
Bornemann, Sven; Schaaff, Claudia; Pfingsten, Andreas - In: Zeitschrift für das gesamte Genossenschaftswesen : ZfgG 59 (2009) 1, pp. 18-32
Persistent link: https://www.econbiz.de/10003821242
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Determinants for using visible reserves in German banks : an empirical study
Bornemann, Sven; Homölle, Susanne; Hubensack, Carsten; … - 2009
The German Commercial Code ("HGB") allows banks to build visible reserves for general banking risks according to section 340g HGB. These "GBR reserves" may, in addition to their risk provisioning function, be used to enhance capital endowment, for internal financing, signaling or earnings...
Persistent link: https://www.econbiz.de/10003882961
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Are banks using hidden reserves to beat earnings benchmarks? : Evidence from Germany
Bornemann, Sven; Kick, Thomas; Memmel, Christoph; … - 2010
Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...
Persistent link: https://www.econbiz.de/10008796573