, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are …

Bank, First City Monument Bank, Guaranty Trust Bank, Diamond Bank, Access Bank, United Bank for Africa, ECO Bank, First … Bank, and Fidelity Bank — all Nigeria Banks that made the world list of top 1000 banks in 2015, were subjected to multiple …

benefits, return reactions are muted if the reclassification helps a bank avoid regulatory capital reductions. In contrast, the …

the explicit inclusion of volatile fair value estimates in regulatory bank capital adequacy assessments. I do not, however … to a bank's external stakeholders about its financial position and performance. I also show that higher fair value … volatility of investment securities, lower bank capital, and larger AFS security holdings increase banks' marginal contribution …

observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan … pressure and highlights the role of depositors and public pressure in the monitoring of bank managers. We exploit cross …

the explicit inclusion of volatile fair value estimates in regulatory bank capital adequacy assessments. I do not, however … to a bank's external stakeholders about its financial position and performance. I also show that higher fair value … volatility of investment securities, lower bank capital, and larger AFS security holdings increase banks' marginal contribution …

additional tests, we document that religiosity greatly increases the information value of bank earnings, with both earnings …

contract terms of bank loans in a global setting. Using a difference-in-differences design based on 26,474 bank loans in 31 …