The EU plans to revise the capital adequacy rules for banks in 2025. Regulatory amendments will be introduced in Norway … for small and medium-sized banks (SA banks). This may enable SA banks to offer cheaper loans. The new rules will have … limited implications for the largest Norwegian banks (IRB banks), but they may contribute to more equal and comparable capital …

and on the role played by banks vs. non-banks. To this end, the holding and market structure of the German and Italian …

banks prepared to face the transition process. In this context, the aim of our study is to investigate, the perceptions of … the main actors from banks (responsible with the transition process) on the cost and benefits involved by the use of IFRS … as reporting standards (implementation strategy used by some banks before 2012) and on the peculiarities related to the …

Banks' income smoothing behavior. Motivation - Although previous studies have investigated the characteristics of audit … further impair auditors' work and an audit's outcome may be conditioned upon banks' risk. Idea - We examine whether auditors … Loss Provisions Data - We use a sample of 133 banks from 26 European Union countries for the period 2006-2013. Tools …

commercial banks for two emerging countries: Romania and Malaysia. There were selected 34 banks situated in Romania and Malaysia … disclosure practices. Another objective is to determine the quality of the web sites of these banks and their ability to support … the access to corporate governance elements. It is found that Malaysian banks provide more corporate governance …

paper examines the perceptions of Libyan Commercial Banks' (LCBs) stakeholders regarding earnings management (EM …

, this paper aims to analyze the determinants of banking profitability of banks operating in two different financial systems … cross-section (banks) and time-series (years) data, obtaining a strongly balanced panel. Multiple linear regression models … banks have a negative significant influence on their profitability. In turn, more robust solvency indicators have a positive …