We provide evidence on the effects of SFAS 133 on the risk relevance of accounting measures of bank derivative … exposures to bond markets. First, we find that interest rate derivatives classified as hedging are more negatively associated … with fixed-rate bond spreads after SFAS 133. We also find that hedging derivatives offset non-trading positions to a …

influence the design of bank capital regulation. Relative to a benchmark autarkic regime, higher capital requirements mitigate … measurement in influencing the design of bank regulation through the implementation of capital requirements …

and guidelines in bank management, with this, they can achieve their aim and shareholders confidence will be restored, on …

We employ the European Central Bank's Loan-level Reporting Initiative as a shock to banks' asset disclosures. We find … data on small businesses, we also document that, in regimes with heightened bank disclosures, borrowers receive greater …

We investigate the effect of executives and directors with prior banking crisis experience on bank outcomes around the … global financial crisis (GFC). Executives and directors with previous experience leading banks through a bank crisis may have … GFC. Controlling for other executive, director, and bank-level characteristics, we examine whether bank performance, risk …

paid to repos is, becomes apparent by examining the financial statement of one German bank. It was noticed, that the … information provided on repos was not too extensive, even though repos ac-counted for approximately 39% of the bank's total assets …

accounted for and not supported by bank capital. Worse, since derivatives are credit-riskless for derivatives dealers, these … bankruptcy code, are unnecessary. If the dealer community were to modify the structure of OTC derivative instruments, derivatives …

consistent with the hypothesis that derivatives usage for non-hedging purposes increases both firm and systemic risk. Moreover …