We investigate the impact of mandatory transparency disclosure requirements on tax avoidance in US bank holding … companies. We use the implementation of the Dodd-Frank bank stress tests as our identification strategy. Using regression … discontinuity to exploit the quasi-experimental properties of the regulation around the bank-size policy thresholds, we find …

analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … bank resilience through lower capital levels. In the absence of archival data of IFRS 9 and their potential biases due to … the COVID-19 pandemic, we use the European bank stress test results as a natural experiment, in which all banks are …

results highlight the importance of the starting level of bank capital, bank asset quality, and banks' adjustments for the …