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a large, unbalanced panel of German banks including 32,023 bank-year observations. We see an increase in the use of GBR …
Persistent link: https://www.econbiz.de/10010299259
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
is based on a large, unbalanced panel of German banks including 32,023 bank-year observations. We see an increase in the … asymmetries as well as banks' size and ownership structure. -- Bank regulation ; informational asymmetries ; risk provisioning …
Persistent link: https://www.econbiz.de/10003882961
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
Do you believe that bank shareholder equity provides an indefinitely lasting source of funding which covers for … (residual) risk and loss-absorption? Our innovative approach clarifies and disentangles actual shareholder contribution to bank … equity. This case study applies it to Deutsche Bank, a European systemically important institution, from 2001 to 2015. Our …
Persistent link: https://www.econbiz.de/10012962703
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
a large, unbalanced panel of German banks including 32,023 bank-year observations. We see an increase in the use of GBR …
Persistent link: https://www.econbiz.de/10012989254
reporting regulation reduces firms' reliance on concentrated and local bank relationships and increases banks' reliance on firms …
Persistent link: https://www.econbiz.de/10012937111
is based on a comprehensive confidential dataset (including 32,023 bank-year observations) provided by the Deutsche …
Persistent link: https://www.econbiz.de/10013156520
of German banks concerning the granting of loans.Findings – The findings show (amongst others) that bank internal ratings …
Persistent link: https://www.econbiz.de/10013146298