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Self-Perception of the Internal Audit Function within the Corporate Governance System -- Empirical Evidence for the European Union

Eulerich, Marc - 2017

Internal audit (IA) is theoretically considered a key element of modern corporate governance. Surprisingly, the existing knowledge on IA and its relation to the internal corporate governance structure is miscellaneous and rare. Consequently, empirical findings on the internal audit function...

Persistent link: https://www.econbiz.de/10012972509

Environmental, Social and Governance Disclosures in Europe

Camilleri, Mark Anthony - 2017

Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’s directives on ESG reporting by...

Persistent link: https://www.econbiz.de/10014124063

Lifting the banking veil : credit standards' harmonization through lending transparency

Kang, Jung Koo; Loumioti, Maria; Moerman, Regina Wittenberg - 2020

We explore whether the transparency in banks' lending activities enhances the harmonization of credit terms that a bank … information on loan characteristics and performance. We find that loans originated under the transparency regime share more … convergence in their credit terms, suggesting that transparency facilitates learning across a bank's different geographic regions …

Persistent link: https://www.econbiz.de/10012154163

Disclosure of risk information in the European banking sector

Klepczarek, Emilia - 2015

-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking …' determinants is an important aspect in terms of working out the procedures increasing the transparency and stability of the …

Persistent link: https://www.econbiz.de/10012010950

Basel II and operational risk : implications for risk measurement and management in the financial sector

Chapelle, Ariane; Crama, Yves; Hübner, Georges; … - 2004

This paper proposes a methodology to analyze the implications of the Advanced Measurement Approach (AMA) for the assessment of operational risk put forward by the Basel II Accord. The methodology relies on an integrated procedure for the construction of the distribution of aggregate losses,...

Persistent link: https://www.econbiz.de/10011626236

The SSM at 1

Laeven, Luc; Draghi, Mario; Dombret, Andreas R.; … - SUERF - The European Money and Finance Forum; Deutsche …; … - 2016

On 3 December EY hosted a SUERF conference on banking reform with Sir Howard Davies, the Chairman of RBS, and Dame Colette Bowe, the Chairman of the Banking Standards Board, as the two keynote speakers. Professor David Miles (Imperial College) gave the SUERF 2015 Annual Lecture on Capital and...