This study examines the impact of multi-layer governance mechanisms on the level of bank
risk disclosure. Using a large dataset from 14 Middle East and North Africa (MENA) …

In this paper, we consider the price effects of risk disclosure. We develop a model in which
investors are uncertain about the variance of a firm's cash flows and the firm releases an …

I examine whether bank regulators and external auditors have conflicting effects on loan
loss provision timeliness, an accounting choice associated with important economic …

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 investigate the role that regulatory strictness plays on the enforcement of financial
reporting transparency in the US banking industry. Using a novel measure of regulatory …

The current paper was prepared for the International Accounting Standards Board (IASB)
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …

We explore whether transparency in banks' securitization activities enhances loan quality.
We take advantage of a novel disclosure initiative introduced by the European Central Bank …

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

The aim of this study is to test whether financial risk disclosures required by IFRS 7 and
Pillar 3 are value relevant for investors to support them in their investment decisions. The …

We study the economic consequences of mandates that require bank auditors to report to
bank regulators. Based on survey responses from the European Central Bank, all 28 …