Warburger Str.
100
Paderborn, NRW 33098
Germany
Universität Paderborn
Female Board Members, Book Value Bias, Performance, Risk, Tobin’s Q
Banking, Bank Default, Fair Value Accounting, Level 3 Assets
Intangible assets, auditing, business combinations, critical audit matters
Bank Transparency, Earnings Smoothing, Loan Loss Provisions, Market Discipline, Privately Held Banks, Public Disclosure
Loan Loss Provisions, Public Disclosure, Privately Held Banks, Earnings Smoothing, Market Discipline
Bank Transparency, Loan Loss Provisions, Market Discipline, Privately Held Banks JEL Classification: G21, Financial Stability
Managerial Overconfidence, Fair Value, SFAS 157, Mark-to-Model, Corporate Governance
Banking, Access to Banking, Financial Development, Marijuana-Related Businesses
financial accounting in banks, tax accruals, information processing costs, retail depositors
goodwill, impairment, financial reporting, intangible assets, post-acquisition accounting
Bank, discrimination, loan policy, information environment, local newspaper, news deserts
Banking; capital management; Tier 1; regulatory capital; loan loss provisions; managerial compensation
Community Banks, Regulatory Thresholds, Size Management, Relationship Lending, Credit Allocation
banks, going concern opinions, market discipline, risk-taking, enforcement actions
Discrimination, Home Ownership, Loan Policy, Local Newspaper, News Deserts
Accounting, Banking Regulation, Legitimacy, Global Administrative Law
Internal capital allocation, the Benford law, managerial engagement
Internal Capital Allocation, Banks, Segmental Reporting, Risk Weighted Assets
Fair Value Accounting, Audit Fees, Audit Firm Size, Auditor Industry Specialization, Banks
Strategic information sharing; early stage ventures; corporate venture capital, resource dependence theory; IP regime; institutional voids
