This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues …, banks' disclosures about relevant risk exposures were relatively sparse. Such disclosures came later after major concerns … about banks' exposures had arisen in markets. Similarly, the recognition of loan losses was relatively slow and delayed …

This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues …, banks' disclosures about relevant risk exposures were relatively sparse. Such disclosures came later after major concerns … about banks' exposures had arisen in markets. Similarly, the recognition of loan losses was relatively slow and delayed …

financial stability. Our analysis suggests that, going into the financial crisis, banks' disclosures about relevant risk … exposures were relatively sparse. Such disclosures came later after major concerns about banks' exposures had arisen in markets …. Similarly, banks delayed the recognition of loan losses. Banks' incentives seem to drive this evidence, suggesting that …

top 20 banks and 61.9% of the collaterals used in the European repo market are originated in the Eurozone. Especially, for … sample which was examined within this empirical analysis consists of 66 banks from 19 European countries. It will be shown … from the 5-year averages that European banks only complied on average with 54%, i.e. only slightly more than half of the …

This paper sets out the criteria that boards and supervisors should use to determine whether banks are governing risk … correctly. First, boards have to set an overall risk target consistent with the overall return target. Second, the bank’s …