Technological advancement and digitization have become more and more important in recent years. This is particularly true for credit institutions. The core banking systems used for internal processes are therefore subject to increasing digital change. In many banks, outdated IT systems are still...

It's an experiment! This paper explores how ChatGPT can be used in accounting and reporting to automate routine tasks, increase efficiency, and better understand financial data. The creation of the paper itself was done with the help of ChatGPT, i.e., significant parts of this text were created...

This paper adopts and reviews discretionary disclosure and cheap talk models to analyze risk reporting incentives and their relation to regulation. Given its inherent discretion, risk reporting depends on disclosure incentives. To assess these incentives the analytical models consider risk...