We investigate the relationship between the transparency of loan loss provision disclosures and the provisioning practices of privately held banks. We study a unique change in disclosure regulation under German banking law which introduces mandatory disclosures of loan loss provisions. Using...

This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues for the link between accounting and financial stability. Our analysis suggests that, going into the financial crisis, banks' disclosures about relevant risk exposures were...

Die Corona-Krise führt bei vielen Unternehmen zu andauernden Umsatzeinbrüchen, die einen akuten Liquiditätsbedarf verursachen, sofern laufende Kosten nicht reduziert werden. Auf Grundlage neuer Daten des German Business Panels wird ein Klassifizierungsverfahren genutzt, das die Kostenstruktur...

European banks have substantial investments in assets that are measured without directly observable market prices (mark-tomodel). Financial disclosures of these value estimates lack standardization and are hard to compare across banks. These comparability concerns are concentrated in large...

Der Beitrag präsentiert die Ergebnisse einer fortlaufenden Unternehmensbefragung im Rahmen des German Business Panels zu den betriebswirtschaftlichen Auswirkungen des Ukrainekriegs. Die derzeitigen Entwicklungen belasten den Ausblick deutscher Unternehmen und führen zu Zurückhaltung bei...

The loan impairment rules recently introduced by IFRS 9 require banks to estimate their future credit losses by using forward-looking information. We use supervisory loan-level data from Germany to investigate how banks apply their reporting discretion and adjust their lending upon the...

We examine how the presence of multiple supervisory agencies affects firm‐level compliance in form and substance with disclosure regulations. This analysis is important because coordination problems among regulators are frequently present in practice but often overlooked in academic research....

At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that banks use the reclassification option to...