The authors analyze commercial banks' profitability (return on equity, ROE) at different levels of creditor rights and an aggregate score of information sharing in terms of credit bureaus. After controlling for bank size and some macroeconomic variables, the results indicate that profitability...

Using a contextual approach on a sample of commercial banks from the OECD countries, this study identifies some drivers of abnormal ROE (residual income scaled by beginning-of-period book value of equity). We select the key theoretical variables from the banking and the accounting literature and...

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...