Purpose: Although understanding the capital structure of firms has been quite commonplace in the empirical literature, there is admittedly limited evidence with regard to the determinants of capital structure for banks. In this context, using data for the period 2000-2012, this paper aims to...

Purpose The relevance of both microeconomic and macroeconomic factors in driving banks’ liquidity creation within a cross-country setup has been addressed in prior research. The purpose of this study is to explore whether and how the recent International Financial Reporting Standards-9...