budgeting and decision making for SMBs strategic planning, prove to be a critical process for the overall bank efficiency. With …

reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with …

fair value would not fairly represent a bank's business model. In this study we examine whether financial statements using … measures we consider are bond yield spreads and future bank failure. We find that leverage measured using the fair values of … financial instruments explains significantly more variation in bond yield spreads and bank failure than the other less fair …

is based on a large, unbalanced panel of German banks including 32,023 bank-year observations. We see an increase in the … asymmetries as well as banks' size and ownership structure. -- Bank regulation ; informational asymmetries ; risk provisioning …

universal bank with investment banking and commercial banking activities. We run simulations for different strategies (fully … IAS a fully hedged bank can portray its zero economic earnings in its financial statements. As Old IAS offer much … discretion, this bank may also present income that is either positive or negative. We further show that because of the …

accounting, during their first (partial) year in charge, (2) incoming CEOs from outside the bank take a larger earnings bath than …

regulation on earnings management arising from CEOs' equity incentives. We find that bank managers with high equity incentives …

sales, commissions, and fees. In summary, we contribute to the bank’s earnings management literature by showing that income …