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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
is based on a comprehensive confidential dataset (including 32,023 bank-year observations) provided by the Deutsche …
Persistent link: https://www.econbiz.de/10013156520
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
reporting regulation reduces firms' reliance on concentrated and local bank relationships and increases banks' reliance on firms …
Persistent link: https://www.econbiz.de/10012937111
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
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
Persistent link: https://www.econbiz.de/10011281063
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10010295781