Showing 1 - 10 of 171,311
This study examines whether the level of environmental disclosure in banks' financial reports matches less brown lending portfolios. Using granular credit register data and detailed information on firm-level greenhouse gas emission intensities, we find a negative relationship between...
Persistent link: https://www.econbiz.de/10014482925
Persistent link: https://www.econbiz.de/10014441160
The financial services sector, particularly with respect to today's banking industry, is aiming to make a digital … transition. Sustainable reporting is a holistic new reporting approach in banking and has only become partially mandatory for the … the topic of digitalization in the banking sector. The assessment is based on the structure of the German Sustainability …
Persistent link: https://www.econbiz.de/10012238843
This study examines the impact of green banking disclosure on firms' sustainable growth. The methodology used is panel … government publications. The results show that GBDI has a negative effect on SGR, suggesting that green banking disclosures … banking. …
Persistent link: https://www.econbiz.de/10014530842
We examine the impact on a firm when it is exogenously forced to switch its bank relationship from one branch to another branch of the same bank. We show the effect depends directly on the relative balance between the hard accounting information provided to the bank by the firm, as part of the...
Persistent link: https://www.econbiz.de/10012901734
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...
Persistent link: https://www.econbiz.de/10012970063
We examine the effect of CEO turnover on earnings management in banks. Since banking is intrinsically an opaque …
Persistent link: https://www.econbiz.de/10012973890
We investigate the effect of executives and directors with prior banking crisis experience on bank outcomes around the … directors who previously served as bank executives or directors during the 1980s/1990s banking crisis (80s/90s crisis). Overall …
Persistent link: https://www.econbiz.de/10012852192
This paper examines whether former auditors on the audit committee constrain earnings management in the banking … industry. Given the complexity and the size of banking organizations, it can be argued that the audit committees of large banks …
Persistent link: https://www.econbiz.de/10012855626
1. Trends and developments in the Spanish banking sectorWhile the deleveraging of the banking system appears to be … Spanish banking system should be among those most favoured by the withdrawal of the stimulus measures. Looking ahead, the …
Persistent link: https://www.econbiz.de/10012925688