The paper analyses the current national and international regulatory regimes relevant for European banks, CSDs and … banks are subject? Are current provisions equivalent or more restrictive (super-equivalent) for banks and CSDs? In what …

This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues …, banks' disclosures about relevant risk exposures were relatively sparse. Such disclosures came later after major concerns … about banks' exposures had arisen in markets. Similarly, the recognition of loan losses was relatively slow and delayed …

with lockdowns. A drop in demand as well as supply disruptions affected the economy which also hit European banks with … available to the banks for the preparation of their half-year reports. As ESMA considers Covid-19 a significant event under IAS … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose …

. Besides the integration of ESG and CSR into the banks’ operations, it can serve and be utilized as risk management tools. This … 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 …

Banks are crucial enablers of financial and economic development. They have an immense corporate social responsibility … (CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth … Directive was required to be adopted by banks and other companies for financial year 2017. This study analyses the quality of …

top 20 banks and 61.9% of the collaterals used in the European repo market are originated in the Eurozone. Especially, for … sample which was examined within this empirical analysis consists of 66 banks from 19 European countries. It will be shown … from the 5-year averages that European banks only complied on average with 54%, i.e. only slightly more than half of the …

affiliated with banks with the stocks of their controlling banks. We show that affiliated mutual funds tend to increase the …