disclosure quality in European banks from 2017-2019. After an overview of the EU’s path towards a sustainable financial sector …-category CSR disclosure index to “translate” and quantify disclosed CSR information in the banks’ annual filings, a positive … the disclosure index and the content analysis of the banks’ CSR disclosures is based on textual analysis. In order to not …

We consider the expected shortfall of accounting values, or, mathematically speaking, of random variables that are not … the assets are continuous random variables, we show that the expected shortfall of the accounting values can still be …

are of course linked by the accounting equality but we claim that they should be more deeply related to each other since …