We analyze the dynamics of banks' regulatory capital ratios. Using monthly data of regulatory capital ratios for a … subset of large German banks, we estimate the target level and the adjustment speed of the capital ratio for each bank … separately. We find evidence that, first, there exists a target level for a substantial percentage of banks; second, that private …

changed how banks manage their assets and liabilities. In this document we show that, for all three sectors of German … universal banks (private commercial banks, savings banks, and cooperative banks), asset-liability dependency declined over the … period 1994-2007, the decline was strongest for those banks that use more than sector-average amounts of derivatives. Only in …

Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking … management device. By analyzing financial statements of German banks for the period 1995 through 2009, we see these hidden … a shortfall in net income compared to a peer group, and (4) reduce the variability of banks' net income over time. We (5 …

and returns from maturity transformation. Banks price interest risk according to their individual exposure separately in … comprehensive dataset covering the German universal banks between 2000 and 2009, we test the model-implied hypotheses not only for … for earnings from bank-individual maturity transformation strategies, we find all banks to charge additional fees for …

An increase in the level of interest rates is said to have a negative impact on banks’ net interest margins in the … basis points in the banks’ net interest margin. In addition, we analyze the consequences of the low-interest rate … environment and find that banks’ interest margins for retail deposits, especially for term deposits, have declined by up to 97 …

Using unique data of a survey among small and medium-sized German banks, we analyze various aspects of risk management … find that, in the first year, the impairments of banks' bond portfolios are much larger than the reductions in their net … interest income, that banks attenuate the resulting write-downs by liquidating hidden reserves and that banks which use …

This paper investigates determinants of banks' structural exposure to interest rate risk in their banking book. Using … bank-level data for German banks, we find evidence that a bank's exposure to interest rate risk depends on its presumed … banking book. Moreover, there is evidence that banks hedge their earnings risk resulting from falling interest levels with …

Using a unique data set on German banks' sector specific loan exposures to the real economy and the corresponding write …. In our empirical study for the period 2003-2011, we find that (a) banks which are specialized in certain industries have … banks. …

and returns from maturity transformation. Banks price interest risk according to their individual exposure separately in … comprehensive dataset covering the German universal banks between 2000 and 2009, we test the model-implied hypotheses not only for … for earnings from bank-individual maturity transformation strategies, we find all banks to charge additional fees for …

Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking … management device. By analyzing financial statements of German banks for the period 1995 through 2009, we see these hidden … a shortfall in net income compared to a peer group, and (4) reduce the variability of banks’ net income over time. We (5 …