The Procyclicality of Impairment Accounting: Comparing Expected Losses Under IFRS 9 and US GAAP Alejandro BuesaJavier PoblaciónJavier Tarancón OriginalPaper 29 March 2023 Pages: 303 - 324
An analysis of the potential impact of heightened capital requirements on banks’ cost of capital Tomas ManteconAdel AlmomenYi Zheng OriginalPaper 01 March 2023 Pages: 325 - 368
No Reason to Worry About German Mortgages? An Analysis of Macroeconomic and Individual Drivers of Credit Risk Nataliya BarasinskaPhilipp HaenleAlexander Schmidt OriginalPaper Open access 07 June 2023 Pages: 369 - 399
Managerial Beliefs and Banking Behavior Damiano B. SilipoGiovanni VergaSviatlana Hlebik OriginalPaper Open access 05 April 2023 Pages: 401 - 431