substituted by liquidity regulation, a bank's disclosure requirement and size remain significant. A key takeaway from our analysis … is that the complementary nature of disclosure and liquidity requirements provides a strong rationale for considering …We assess the determinants of banks' liquidity holdings using balance sheet data for nearly 7000 banks from 30 OECD …

two signals depends on the transparency of the country. Greater transparency reduces risk premia. The empirical results … markets are unsure about the true extent of creative accounting. Fiscal transparency reduces risk premia. Instrumental …

find that solvent borrowers are more likely to default strategically when stricter disclosure creates common knowledge …. Borrowers' financial health, regardless of disclosure rules. We show that uncertainty about fundamentals changes the risk …

Following Eijffinger and Geraats (2006), we construct an index of transparency of banking supervisors that takes … political, economic, procedural, policy and operational transparency into account. Based on a survey, we construct the index for … 24 banking supervisors. There are large differences among transparency of supervisors. The average total score is 9 …