banks, a financial transactions tax contributes to financial distress and undoes other policy measures that are used to …This paper studies the impact of a financial transactions tax on a financial market where financial institutions trade …. There are two main results: First, if all banks have enough liquidity so that they can honor their short-term obligations, a …

Banks are crucial enablers of financial and economic development. They have an immense corporate social responsibility … (CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth … Directive was required to be adopted by banks and other companies for financial year 2017. This study analyses the quality of …

. Besides the integration of ESG and CSR into the banks’ operations, it can serve and be utilized as risk management tools. This … 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 …

with lockdowns. A drop in demand as well as supply disruptions affected the economy which also hit European banks with … available to the banks for the preparation of their half-year reports. As ESMA considers Covid-19 a significant event under IAS … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose …

We show that previous results suggesting that government ownership of banks is associated with lower long run growth …-country evidence for 1995-2007 which suggests that, if anything, government ownership of banks has been robustly associated with higher … government owned banks could be more conducive to economic growth than privately-owned banks …

We propose that individual banks' reported loan losses and provisions for future loan losses are lower, all else equal … underreporting charge-offs and provisions provides banks with incentives, when the banking industry is weaker, to cluster more, or to … seek safety in similarity. We provide evidence that large, individual U.S. banks indeed tend to report both lower charge …

bank, a regulator should ideally be able to prove beyond a reasonable doubt that banks classified as systemically risky … banks. We conclude that it will be a considerable challenge to develop a riskometer that is both sound and reliable enough …

We estimate the shadow cost of capital requirements using data on a costly loophole that allowed banks to relax these … constraints. This loophole — liquidity guarantees to asset-backed commercial paper conduits — was exploited by the largest banks … capital requirements would impose a modest cost — $220 million a year for all participating banks combined per 1pp increase …