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Disclosure of risk information in the European banking sector

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The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007 …

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Moving toward the Expected Credit Loss Model under IFRS 9 : Capital Transitional Arrangement and Bank Systematic Risk

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assets. Using a sample of publicly listed European banks from 2016 to 2019, we find that bank CTA adoption choice is … associated with neutral factors captured by bank-specific fundamental characteristics, and potential opportunistic factors …

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Earnings versus capital ratios management : role of bank types and SFAS 114

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The association between fair value measurements and banks' discretionary accounting choices

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Moving toward the expected credit loss model under IFRS 9 : capital transitional arrangement and bank systematic risk

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