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Financial institutions play a fundamental role in determining the sustainability of economies, both in developed and developing countries. However, the worldwide financial crises made many financial institutions lost their credibility and CSR engagement has been perceived as a remedy. The aim of...
Persistent link: https://www.econbiz.de/10015196070
Regulatory forecasts of bank performance over hypothetical multiyear stress scenarios are used to set financial institution minimum regulatory capital requirements in multiple jurisdictions, yet little is known about the accuracy of these supervisory stress test models.
Persistent link: https://www.econbiz.de/10014439263
The objective of this study is to examine and synthesize the existing literature on financial disclosure by financial institutions. It presents a systematic literature review of 204 studies on this topic published from 1990 to 2022. The studies were retrieved from Scopus database. In addition,...
Persistent link: https://www.econbiz.de/10014505647
The aim of this paper is to examine what has been the role of information provision to the market throughout the crisis. We consider two main sources of information to the market, financial statements and information provided by credit rating agencies. We examine how these sources of information...
Persistent link: https://www.econbiz.de/10010308575
The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This debate presents a major challenge for FVA going forward and standard setters' push to extend FVA into other areas. In this article, we highlight four important issues as an...
Persistent link: https://www.econbiz.de/10010303740
In Germany banks play a major role in finance. In tranquil times the German banking sector was known as stable but low … known. Meanwhile it became clear that single banks have the potential to destabilize the whole sector. Banking crises and … the following re-stabilization of banks by state intervention are extremely expensive. Against the background of …
Persistent link: https://www.econbiz.de/10010377945
I address the following issue in this paper: how does information sharing among banks about borrowers affect banks … sharing among banks reduces lenders' risk and results in lower lending rates than any other arrangement. This may be the … rates than any other form of information sharing under fairly general conditions. Despite its lucrative features, banks are …
Persistent link: https://www.econbiz.de/10010494545
during the financial crisis as well as the recent developments of Italian banks, these results not only concern the US, but …
Persistent link: https://www.econbiz.de/10011730627
This study analyzes the effect that banks' investments in corporate social responsibility (CSR) have on bank … performance. I find that banks' investments in CSR have a positive impact on financial performance, measured in terms of both … constituents value bank CSR activities. I find that CSR-related value creation is primarily a result of banks' external investments …
Persistent link: https://www.econbiz.de/10013200312
national banks' equity investment valuations and create an empirical model for predicting national banks' financial failure in … what extent national banks' stock value investments are based on the return on equity. This causal-comparative study … explores the degree to which national banks' value investment in terms of the price to earnings ratio impacts their return on …
Persistent link: https://www.econbiz.de/10012598245