. Materials reviewed as part of this analysis include public bank regulatory filings, financial statements, and fair value … research. The bank supervisory rating approach referred to as CAMELS is used as an organizing principle for the paper. CAMELS … bank supervisory perspective alongside the more traditional investor's views on decision usefulness. The overall conclusion …

that enables the bank credit manufacturing process. In this way, all the banks become interdependent on the flow of … inter-bank clearing and credit arrangements provide this coordination at the inter-bank level, which is effectuated through … agents in the economy over time and space; they increase the money base through credit creation; they hold fractional …

more critical for sustainability reporting than financial reporting because sustainability reporting is primarily optional …. XBRL holds more potential for promoting corporate social and environmental sustainability performance reporting. The study …

inharmonising sustainability-related (i) disclosure rules and (ii) fiduciary duties, not onlyacross Member States, but also across … gleanedfrom the European Green Deal and the Sustainable Finance Action Plan, the EU isaiming high when it comes to sustainability …, themore lenient or even non-existent sustainability agenda of other geopolitical powersgives them a competitive edge that is …