This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues …, banks' disclosures about relevant risk exposures were relatively sparse. Such disclosures came later after major concerns … about banks' exposures had arisen in markets. Similarly, the recognition of loan losses was relatively slow and delayed …

importance of the different risks (e.g., liquidity, currency, and interest rate risks). Regarding the assessment of the soundness …

resilience. Yet in today’s environment of excessive liquidity due to very low interest rates and quantitative easing, bank …

This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues …, banks' disclosures about relevant risk exposures were relatively sparse. Such disclosures came later after major concerns … about banks' exposures had arisen in markets. Similarly, the recognition of loan losses was relatively slow and delayed …

disclosure is conducive to bank stability. We find that bank deposits are sensitive to perceived bank performance. While banks … with strong fundamentals benefit from more precise disclosure, an opposing effect is present for solvent banks with weaker …

banks in the time period between 1995 and 2013, before the Basel III liquidity regulation to address excessive maturity …. Using a dataset that contains information on critical events of German banks, we find that financing loans using fewer … customer deposits would have been associated with a higher probability of financial distress for savings banks and credit …