The paper studies the association between climate risk and bank stability. Using an
international sample of 6433 commercial banks in 109 countries between 2005 and 2019 …

Climate hazards disrupt global value chains and business operations, leading to€ 52 billion
in losses for the European Union in 2022 alone. In response to this escalating crisis, there is …

The study provides global evidence on the effects of news-based geopolitical risk (GPR),
events, and associated risks on the financial stability of banking systems. With extensive …

This study reviews how climate change could be considered an additional source of
financial market risk using a bibliometric methodology. We find that the primary impetus for …

This study examines whether Italian firms exposed to physical climate risks incur additional
borrowing costs due to spatial spillovers. Using a sample of 419,040 firm-year observations …

Loan loss provision is an important accounting accrual in the banking sector. There have
been numerous debates about the determinants of loan loss provision in several contexts …

In this study, we investigate whether auditors consider their clients' climate change-related
external risks when making audit pricing decisions. Using county-level proxies based on the …

We investigate the consequences of adopting a new accrual-based relief mechanism on
private firms' borrowing capacity. During the COVID-19 pandemic, the Italian government …

We investigate the effect of the 2005 US hurricane strikes on big bath earnings management
in the banking industry. Using a difference-in-differences approach, we find that banks …

Using natural disasters as shocks to local borrowers' solvency, we investigate how banks'
post-shock reporting patterns of troubled assets are affected by their existing asset quality …