We survey research on banks׳ financial accounting. After providing a brief background of the
theoretical models and accounting and regulatory institutions underlying the bank …

We review the recent academic and policy literature on bank loan loss provisioning. Among
other things, we observe that there exist some interaction between LLPs and existing …

Which policies can increase the resilience of the financial system to climate risks? Recent
evidence on the significant impacts of climate change and natural disasters on firms, banks …

The aim of this paper is to investigate the impact of the unusually low interest rate
environment on the soundness of the United States banking sector in terms of profitability …

The use of accounting measures and disclosures in banks' contracts and regulation
suggests that the quality of banks' financial reporting is central to the efficacy of market …

Examining banks across 27 countries, we estimate two measures of the forward-looking
orientation reflected in discretionary loan provisioning practices within a country. We …

With the rapid advent of e-commerce in China, the technological innovation of third-party
payment has experienced explosive growth. This important technological innovation …

Purpose The purpose of this paper is to investigate the determinants of banking stability in
Africa. Design/methodology/approach The authors present four measures of banking …

We investigate whether loan growth affects the riskiness of individual banks in 16 major
countries. Using Bankscope data from more than 16,000 individual banks during 1997 …

This article investigates the determinants of bank profitability in Vietnam covering the period
from 2006 to 2014. Employing a number of econometric panel data methods with a unique …