This paper examines the association between institutional ownership and income smoothing through bank loan loss …

We analyze the root causes of the current crisis by studying the determinants of bank lending standards in the Euro … Area using the answers from the confidential Bank Lending Survey, where national central banks request quarterly …-term interest rates on bank risk-taking, even when we instrument securitization. Moreover, short-term rates – directly and in …

bank capital asset requirements (CARs) exerts a detrimental effect on the supply of credit. The econometric analysis on … individual bank data suggests three main results. First, CAR enforcement — according to the 1988 Basel standard — significantly … relevant to the ongoing debate on the impact of the revision of bank CARs, as contemplated by the 1999 Basel proposal. Our …

enhanced bank monitoring. Using a regression discontinuity design, I find that firms reduce disclosure following covenant …

878 US bank holding companies over the period 2001–2009, I find strong evidence of income smoothing behavior. Additionally …, bank holding companies accelerate loan loss provisions to smooth income when (1) banks hit the regulatory minimum target …, (2) are in non-recessionary periods, and (3) are more profitable. I also find that bank internally set regulatory capital …