case study of two South African banks. One of these is the largest and most systemically important bank in the South …

In their implementation of Basel III, U.S. bank regulators are again including changes in the fair value of available … expanding this regulation by examining bank investment decisions in the 1990's when changes in the fair value of AFS debt …

observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan … pressure and highlights the role of depositors and public pressure in the monitoring of bank managers. We exploit cross …

We examine how bank competition in the run-up to the 2007-2009 crisis affects banks' systemic risk during the crisis …. We then investigate whether this effect is influenced by two key bank characteristics: securitization and bank capital …. Using a sample of the largest listed banks from 15 countries, we find that greater market power at the bank level and higher …

outset of the financial crisis than actual reported bank estimates. The differences are due to that my model consistently …

the explicit inclusion of volatile fair value estimates in regulatory bank capital adequacy assessments. I do not, however … to a bank's external stakeholders about its financial position and performance. I also show that higher fair value … volatility of investment securities, lower bank capital, and larger AFS security holdings increase banks' marginal contribution …

This article examines the relationship between the amount of information disclosed by bank holding companies (BHCs) and …

We examine how the corporate tax system, through its treatment of loan losses, affects bank financial reporting choices …

We examine the effects of CEO turnover in banks. Incoming bank CEOs face problems from information asymmetry because … banks' operations are opaque and bank risk can change dramatically in a short time. Incoming bank CEOs may therefore change … bank policies to manage their personal risks. Since CEO turnover is usually endogenous, we utilize a setting where CEO …