1. The Procyclicality of Impairment Accounting: Comparing Expected Losses Under IFRS 9 and US GAAP

   • Alejandro Buesa
   • Javier Población
   • Javier Tarancón

   OriginalPaper 29 March 2023 Pages: 303 - 324

   

2. An analysis of the potential impact of heightened capital requirements on banks’ cost of capital

   • Tomas Mantecon
   • Adel Almomen
   • Yi Zheng

   OriginalPaper 01 March 2023 Pages: 325 - 368

   

3. No Reason to Worry About German Mortgages? An Analysis of Macroeconomic and Individual Drivers of Credit Risk

   • Nataliya Barasinska
   • Philipp Haenle
   • Alexander Schmidt

   OriginalPaper Open access 07 June 2023 Pages: 369 - 399

   

4. Managerial Beliefs and Banking Behavior

   • Damiano B. Silipo
   • Giovanni Verga
   • Sviatlana Hlebik

   OriginalPaper Open access 05 April 2023 Pages: 401 - 431