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Corporate social responsibility reports of European banks : an empirical analysis of the disclosure quality and its determinants

Löw, Edgar; Klein, Deborah E.; Pavicevac, Adrian - 2020

strengthening both the comparability and relevance of non-financial information disclosure across the European Union (EU). The … quality of the reported information a disclosure index study was conducted. Furthermore, an OLS regression was performed to …

Persistent link: https://www.econbiz.de/10012161187

Corporate social responsibility (CSR) and environmental social governance (ESG) : disclosure of European banks

Löw, Edgar; Erichsen, Giulia; Liang, Benjamin; … - 2021

disclosure quality in European banks from 2017-2019. After an overview of the EU’s path towards a sustainable financial sector …-category CSR disclosure index to “translate” and quantify disclosed CSR information in the banks’ annual filings, a positive … the disclosure index and the content analysis of the banks’ CSR disclosures is based on textual analysis. In order to not …

Persistent link: https://www.econbiz.de/10012438988

Has the Comprehensive Assessment made the European financial system more resilient?

Calò, Silvia; Gregori, Wildmer Daniel; Petracco … - 2021 - This version: September 2021

What has been the impact of the Comprehensive Assessment (CA) carried out by the ECB on banks' resilience? Implementing a difference-indifference approach, we analyse a non-risk based measure defined as the ratio of Tier 1 capital over total assets of European banks' balance sheets during the...

Persistent link: https://www.econbiz.de/10013186793

Accounting for Risk - A Survey of International Standards

Sharma, Meera - 2017

disclosure levels in Indian banks to be far lower than those prescribed by the Basel committee …

Persistent link: https://www.econbiz.de/10012968786

Personal Ethics & the U.S. Financial Collapse of 2007-08

Trautman, Lawrence J. - 2017

The seeds for the 2007-09 financial collapse were sewn over many years and nurtured by ill-advised governmental housing policy, the presence of pervasive fraud both large and small and the widespread failure of personal integrity. A chronology of bad choices made by individuals and the...

Persistent link: https://www.econbiz.de/10012972692

Internal Corporate Governance and the Financial Crisis : Lessons for Banks, Regulators and Supervisors

Gualandri, Elisabetta - 2011

Persistent link: https://www.econbiz.de/10013117550

The Timeliness of Financial Reporting : An Empirical Legal Study of Russian Banks

McGee, Robert W. - 2013

companies in some countries do not make full use of this disclosure tool. They sometimes take many months to make the …

Persistent link: https://www.econbiz.de/10013083912

Caso Banco Popular (Banco Popular Case)

Fernández Acín, Isabel - 2018

Spanish Abstract: Resumen del contenido de mi trabajo de fin de grado. Este caso aborda la situación de un accionista del Banco Popular y requiere considerar varios aspectos de la empresa y su entorno: financiero, contable, legal, regulatorio, comparación con empresas del sector.Se presenta un...

Persistent link: https://www.econbiz.de/10012926257

Accounting’s Role in the Reporting, Creation, and Avoidance of Systemic Risk in Financial Institutions

Harris, Trevor S. - 2012

The financial crisis that erupted in late 2007 has resurfaced debates about the role of accounting and external financial reporting by financial institutions in helping detect or mask systemic risks and in exacerbating or mitigating such risks. The debate has largely focused on the role of fair...

Persistent link: https://www.econbiz.de/10013112179

Earnings Conservatism and Litigation Exposure in the Banking Industry

Amor-Tapia, Borja - 2011

This paper examines the effect of managers' liability exposure on earnings conservatism in the banking industry. Focusing on a wide international sample of commercial banks and using TIER1 as a proxy of bank managers' exposure to litigation, our results show a negative relationship between the...

Persistent link: https://www.econbiz.de/10013128480