We provide evidence on the effects of SFAS 133 on the risk relevance of accounting measures of bank derivative …

enforce, or motivate, senior management to provide their bank’s stakeholders with operational risk information of higher …

analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … bank resilience through lower capital levels. In the absence of archival data of IFRS 9 and their potential biases due to … the COVID-19 pandemic, we use the European bank stress test results as a natural experiment, in which all banks are …

predictions. The results indicate that there is a strong association between the type of bank ownership and the quality of the …

strong and weak banks on the basis of expected future performance and sovereign spillover risk. Ex ante bank specific …

-hedgers based on using derivatives for hedging purposes. Using detailed quarterly data on financial derivatives for bank holdings …

We study the implications of the value at risk concept for the bank's optimum amount of equity capital under credit … managerial and market factors. Furthermore, the bank's equity and asset/liability management has to be addressed simultaneously … by bank managers. …

In this paper we review the actual operational data of an anonymous Central European Bank, using two approaches …

This paper examines the common factors that drive the returns of U.S. bank holding companies from 1997 to 2005. We … that the market factor clearly dominates in explaining bank returns, followed by the Fama-French factors. The bank … tend to load in the same direction on the first component. Relative to the returns of large firms in other sectors, bank …

assess the relative importance of cross-border bank spillovers as compared to domestic bank spillovers. The results suggest …