Considering the new role of social media to quickly effect bank runs, it is critical to
investigate the impact of the Silicon Valley Bank (SVB) collapse on US market sectors. Using …

Financial reporting quality during a crisis: a systematic review | Emerald Insight Books and
journals Case studies Expert Briefings Open Access Publish with us Advanced search Financial …

This paper provides early evidence on the effect of global regulation mandating a switch
from loan loss provisioning (LLP) based on incurred credit losses (ICLs) to LLP based on …

We analyze the extent to which US banks hedged their asset exposure as the monetary
policy tightened in 2022. We use call reports data for interest rate swaps covering close to …

The impact of credit risk (CR) on bank-specific factors (BSF's) and banks in the event of
conventional and Islamic banks of Pakistan is an essential motivation behind this learning …

Abstract Held-to-Maturity (HTM) accounting allows banks to avoid using current market
prices to value securities on their balance sheet. During 2022, the HTM portfolios of US …

The constraints of ChatGPT, as an intelligent conversational robot, in mimicking complex
human activities have created doubts about its competence in the financial profession. Prior …

This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …

This paper examines the spillover effects of bankruptcy by important tech industry banks—
Silicon Valley Bank (SVB), Silvergate Bank, and Signature Bank—on the top 10 institutions …

This paper provides early descriptive evidence on the effect of the adoption of IFRS 9 and
COVID-19 on banks' lending and regulatory capital. Using a sample of Spanish quoted …