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Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian; Causholli, Monika; Khan, Urooj - In: Review of accounting studies 21 (2016) 1, pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
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Corporate social responsibility reports of European banks : an empirical analysis of the disclosure quality and its determinants
Löw, Edgar; Klein, Deborah E.; Pavicevac, Adrian - 2020
(CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth …
Persistent link: https://www.econbiz.de/10012161187
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Current Expected Credit Loss Standard and Bank Lending Procyclicality : Evidence from the US Housing Market
Chen, Yi-Chun; Lin, Tse-Chun; Yang, Donghe - 2023
to take a forward-looking approach to recognizing life-of-loan losses upon loan origination. Using bank mortgage approval … booms. Overall, our findings suggest that CECL adoption reduces bank lending procyclicality …
Persistent link: https://www.econbiz.de/10014351167
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The Benefits and Costs of Transparent Supervision of Public Banks : Evidence from Disclosure of SEC Comment Letters
Hutton, Amy P.; Lin, Yupeng; Shu, Susan; Yeung, Ira; … - 2023
regulatory scrutiny from other bank regulators. Taken together, these empirical findings highlight the duality of regulatory …
Persistent link: https://www.econbiz.de/10014355439
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Disclosure Regulation in the Commercial Banking Industry : Lessons From the National Banking Era
Granja, Joao - 2018
I exploit variation in the adoption of disclosure and supervisory regulation across U.S. states to examine their impact on the development and stability of commercial banks. The empirical results suggest that the adoption of state‐level requirements to report financial statements in local...
Persistent link: https://www.econbiz.de/10012921156
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Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?
Bischof, Jannis - 2020
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 …
Persistent link: https://www.econbiz.de/10012826235
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Disclosure quality on Covid-19 of European Banks in half-year and year-end financial statements 2020
Löw, Edgar; Schröder, Michelle Elodie - 2021
expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision …
Persistent link: https://www.econbiz.de/10012795250
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Bank Earnings and Regulatory Capital Management Using Available for Sale Securities
Barth, Mary E. - 2017
Based on a large sample of publicly listed and non-listed US commercial banks from 1996 to 2011, we find robust evidence consistent with banks using realized available for sale (AFS) securities gains and losses to smooth earnings and increase low regulatory capital. We also find (i) banks with...
Persistent link: https://www.econbiz.de/10012973127
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Impact of Corporate Governance on Firms Financial Performance : A Study of Quoted Banks in Nigeria
Udeh, Dr. Francis - 2017
and guidelines in bank management, with this, they can achieve their aim and shareholders confidence will be restored, on …
Persistent link: https://www.econbiz.de/10012954596
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Does greater transparency discipline the loan loss provisioning of privately held banks?
Bischof, Jannis; Foos, Daniel; Riepe, Jan - 2020
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 …
Persistent link: https://www.econbiz.de/10012256499