' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …

We investigate the effect of executives and directors with prior banking crisis experience on bank outcomes around the … global financial crisis (GFC). Executives and directors with previous experience leading banks through a bank crisis may have … GFC. Controlling for other executive, director, and bank-level characteristics, we examine whether bank performance, risk …

contained in borrowers' financial statements affects the degree of bank screening and monitoring, banks' lending decisions will … International Financial Reporting Standards (IFRS), suggesting that borrowers' financial statements are a nontrivial part of banks …' information set. The results are stronger in countries whose accounting rules differed the most compared to IFRS, in banks with …

This paper analyzes the determinants and consequences of using a new option under IFRS to reclassify financial …

expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision …

(listed or non-listed), country of the head-quarter, (external) auditor and bank´s CSR report type. Therefore, this adds …

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 …

(CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth …