bank core capital, suggesting that bank managers tend to increase pure equity to signal better monitoring efforts and avoid … (PLS) principle that considers depositors as investors who agree to share profits and losses with the bank, thus making the …

of creditor rights can be obtained with higher information sharing between banks. Both theory and empirics show that … default. Moreover, theory and empirics find that creditor rights and information sharing are robust substitutes. Our analysis …

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 …

subprime borrowers carry negative NPVs. The dispersion of bank risk generated by this sorting is magnified in more unequal …

-level database of one of the largest Italian banks. Our data includes the universe of the bank's portfolio over time, allowing us to … floating rates. Features such as the strength of lending relationships and the bank's market power mitigate the magnitudes of …

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 …

This study investigates the non-discretionary determinants of bank loan loss provisions in Africa after controlling for … loan growth are significant non-discretionary drivers of bank provisions in the African region. We observe that bank … provision is a positive function of non-performing loans up to a threshold beyond which bank provisions will no longer increase …