time-series variation in these mandates, we investigate the effects of mandated auditor reporting on bank risk. We find … evidence that auditor reporting reduces bank riskiness, as measured by counterparty risk, nonperforming loans, and credit … spreads. We also observe a decline in risk-weighted assets, which suggests that mandated auditor reporting enhances the …

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with … reporting inhibit the interpretability and the comparability of the data. We conclude that the specification of the underlying …

test seven hypotheses concerning the relationship between the extend of the banks´ CSR reporting and size, profitability …

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with … reporting inhibit the interpretability and the comparability of the data. We conclude that the specification of the underlying …

paper investigates the effectiveness of the EU Non-Financial Reporting Directive (2014/95/EU) with respect to the CSR … from 2013 till present, the most important regulations will be assessed in detail, namely the Non-Financial Reporting …