Water systems are building blocks for poverty alleviation, shared growth, sustainable development, and green growth strategies. They require data from in-situ observation networks. Budgetary and other constraints have taken a toll on their operation and there are many regions in the world where...

Purpose: This paper aims to discuss the viewpoint that Big Data’s major impacts on the accounting community will be changes in consumers’ demand of accounting data and its impact on decision-making. Big Data is leading consumers to prefer more atomized (not summarized but rather reduced to...

Building on previous research, we study banks' balance sheet year-end patterns in the European Union (EU) to assess the impact on supervisory measures of their systemic importance. We find that some global systemically important banks (G-SIBs) in the EU compress their balance sheet at year-end...

This paper discusses the importance of the Legal Entity Identifier (LEI),1 particularly its role in monitoring systemic risk, and provides background material for Recommendation ESRB/2020/12 on identifying legal entities in order to support its implementation in the European Union.

This paper discusses the importance of the Legal Entity Identifier (LEI),1 particularly its role in monitoring systemic risk, and provides background material for Recommendation ESRB/2020/12 on identifying legal entities in order to support its implementation in the European Union.

Building on previous research, we study banks’ balance sheet year-end patterns in the European Union (EU) to assess the impact on supervisory measures of their systemic importance. We find that some global systemically important banks (G-SIBs) in the EU compress their balance sheet at year-end...

We study banks’ year-end window dressing in the European Union to assess how it affects the identification of global systemically important banks (G-SIBs) and the associated capital surcharges. We find that G-SIBs compress their balance sheet at year-end to an extent that they can reduce their...

Building on previous research, we study banks' balance sheet year‐end patterns in the European Union (EU) to assess the impact on supervisory measures of their systemic importance. We find that some global systemically important banks (G‐SIBs) in the EU compress their balance sheet at...