consequences of US bank regulators' phased removal of the prudential filter for accumulated other comprehensive income for advanced …

influence the design of bank capital regulation. Relative to a benchmark autarkic regime, higher capital requirements mitigate … measurement in influencing the design of bank regulation through the implementation of capital requirements …

represent uniquely opaque organizations for investors in capital markets. Although bank regulatory policy has long sought to … promote market discipline of banks through enhanced public disclosure, bank regulatory disclosures are notoriously lacking in … the confidentiality of a bank's proprietary investment strategies and customer information. When particular market sectors …

surplus when the social cost of bank failure c is large. When c is small and the banksíasset risk taking is not too sensitive …

We present a theory of bank disclosure in which banks face both adverse selection and bank run risk. In our model … inefficient bank runs. We show that the level of disclosure chosen by banks and the associated probability of a run have parallel … behaviors as a function of bank profitability. Moreover, the optimal level of bank disclosure exhibits an inverse-U shape …

We investigate the effect of expected provisioning requirements for loan losses on bank loan supply and stability … lending procyclicality. Under the expected provisioning approach, the bank recognizes the bulk of future losses after the …

how bank regulators and investors should interpret banks' reported DVA, and they support the decisions by the IASB and …