This study examines the effect of proximity on corporate fraud commitment using the
introduction of high-speed rail (HSR) as an exogenous shock to travel time. We find that …

Exploiting staggered enactment of employee stock ownership plans (ESOPs) as a quasi-
natural shock, we use a difference-in-differences (DiD) approach to investigate whether and …

I study the association between bank financial reporting opacity, measured by delayed
expected loan loss recognition, and the intervention decisions made by bank regulators …

Banking sector earnings management using loan loss provisions in the Fintech era | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

This paper finds that the disclosure of supervisory actions by bank regulators is associated
with changes in their enforcement behavior. Using a novel sample of enforcement decisions …

We examine whether the adoption of the current expected credit losses (CECL) model,
which reflects forward-looking information in loan loss provisions (LLP), improves banks' …

Prior research finds that banks reduce loan originations during recessions to mitigate the
potential for their regulatory capital to become inadequate. In the wake of the financial crisis …

We analyse the determinants of coverage ratios and their components [non-performing
loans (NPLs) and loss loan reserves] in a large sample of European banks. We find that …

Analyzing the launch of high‐speed rail (HSR) services in China as a natural experiment,
we identify a positive externality stemming from lower information acquisition costs: the …

The rules governing financial accounting and disclosure in the banking industry often
change in response to economic crises. This chapter reviews the recent literature in four …