, in the context of the eurozone periphery, the increase in domestic government bond holdings, the reduction of bank credit …

There are two distinct regimes for bank provisioning in Australia: a forward-looking model for regulatory purposes and … allocate part of higher earnings for the same purpose. These results suggest that bank managers use their discretion in setting …

impact of accounting standard changes on bank behavior and, consequently, on the resilience of corporate and investment banks …. Thus, this paper provides early empirical evidence of the IFRS 9 transition for bank supervisors, governments, and …

European Central Bank's Financial Stability Committee Working Group on Stress Testing (WGST). Over a four-year period, the WGST …

earnings' quality. Practical implications The relationship between TO and bank earnings management practices is important for … decisions with improved discipline, institutional quality and regulatory support to enhance bank stability. Originality …/value The study finds evidence of bank income smoothing in the BRICS and introduces TO as a determinant. It also identifies the …

bank capital asset requirements (CARs) exerts a detrimental effect on the supply of credit. The econometric analysis on … individual bank data suggests three main results. First, CAR enforcement — according to the 1988 Basel standard — significantly … relevant to the ongoing debate on the impact of the revision of bank CARs, as contemplated by the 1999 Basel proposal. Our …