deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … mandatory disclosure requirements of IFRS 7, which apply to repos … top 20 banks and 61.9% of the collaterals used in the European repo market are originated in the Eurozone. Especially, for …

College) gave the SUERF 2015 Annual Lecture on Capital and Banks. The conference focused on core aspects of banking reform …

expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose … expectations. The disclosure quality in annual reports is higher than in half-year reports. Banks, which have published a half …

Banks are crucial enablers of financial and economic development. They have an immense corporate social responsibility … (CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth … strengthening both the comparability and relevance of non-financial information disclosure across the European Union (EU). The …

specifically categorised and that IFRS 9 doesn't have an effect on long term investments by banks. The study also outlines the …IFRS 9 was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental … measurement, impairment and loan loss provision. As bank balance sheets consists of financial instruments by more than 95 per cent …

The recent financial crises have brought into focus questions regarding the quality of banks' assets. We study the … patterns in banks reserving for and reporting of loan losses in the EU before and after implementation of the Single … Supervisory Mechanism (SSM). We find that banks that 1) have less tier 1 capital, 2) are smaller, 3) are less liquid and 4) have …

cooperative banks or savings banks tended to be more robust to the financial crisis. We find that the volume of lending (loan loss … increase in loss avoidance behavior specifically for cooperative banks. Cooperative banks are also the group of banks that … banks, cooperative banks and savings banks from 2005 through 2013, in order to investigate whether smaller banks such as …

We analyse micro and macro drivers of coverage ratios in a cross–country sample of euro area banks. Among the former … as with deeper NPL secondary markets. Finally, we find evidence of peer imitation behaviour, as banks with below country … average coverage ratios increase coverage ratios to catch up with their peers. As for the prevalent mechanism, banks tend to …

the US than in Europe. We also find that remuneration practices at large US banks are strongly converging towards the … at large banks generally converge, whilst the framework is more divergent when considering banks that are less complex …