... 2023 2024 bank regulation bank failure prediction financial statement analysis risk-weighted assets riskiness of banks financial crisis capital adequacy loan default contagion market efficiency The adequacy of a bank’s equity capital is of paramount importance, not only...

.... Editor’s note: Accepted by Jonathon C. Glover, under the Senior Editorship of Mary E. Barth. 15 11 2021 25 03 2022 23 05 2022 2023 mark-to-market accounting historic cost accounting risk-taking loan quality financial crisis Mark-to-market accounting (hereafter...

...Ed deHaan ABSTRACT Credit ratings on many financial instruments failed to accurately portray default risk before the global financial crisis. I find no decline in the performance of corporate credit ratings during or after the crisis, indicating that the failures of ratings on financial...

... income. Thus, an OTTI is a disclosure about the prospect of recovering an unrealized loss. Our findings suggest that investors priced banks' OTTI recognition during and after the financial crisis. Investors were unable to fully anticipate reported OTTIs, and priced OTTIs incrementally to reported...