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The rise of a crisis-prone banking sector and its political power has received significant attention following the most recent financial crisis. The crisis sparked a growing interest in understanding how and why we have created a world of large, unstable banks. Excessive banking activity arose...
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This book examines the effect of Covid-19 on loan loss provisions (LLPs) and earnings management of European banks. Specifically, the author analyzes how the high flexibility offered by prudential authorities and standard setters in the context of Covid-19 affects banks’ use of discretion when...
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Anteilsklassen bieten die Möglichkeit, die Rahmenbedingung von Anlagefonds in beschränktem Umfang an die Bedürfnisse verschiedener Anlegergruppen anzupassen. Fremdwährungs-Anteilsklassen unterscheiden sich dabei primär durch eine von der Rechnungswährung des Fonds abweichende Nennwährung....
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The level of regulation of disclosure and corporate governance on the national and supranational level has increased … disclosure regulation (Buijink, 2006; Gassen and Günther, 2014; Leuz and Wysocki, 2016), this dissertation aims at investigating … regulators to assess intended and unintended economic consequences of regulating disclosure and cor... …
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