Do you believe that bank shareholder equity provides an indefinitely lasting source of funding which covers for (residual) risk and loss-absorption? Our innovative approach clarifies and disentangles actual shareholder contribution to bank equity. This case study applies it to Deutsche Bank, a...

In the last three decades, corporate governance and reporting have been confronted to a drift toward shareholders' primacy and value, and the revival of old-fashioned proprietary views against entity views on the business firm. This paper develops an accounting perspective of the relationship...

We analyse the effects of changes in regulatory capital requirements under Basel III on the dynamics of bank shareholder equity. Evidence from managerial and regulatory reports shows that bank shareholder equity stands between Basel III regulatory capital requirements and managerial pursuit of...