Nauklerstr. 47
72074 Tuebingen, Baden Wuerttemberg 72074
Germany
University of Tuebingen - Department of Banking
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
Managerial Overconfidence, Fair Value, SFAS 157, Mark-to-Model, Corporate Governance
Banking, Access to Banking, Financial Development, Marijuana-Related Businesses
Loan Loss Provisions, Public Disclosure, Privately Held Banks, Earnings Smoothing, Market Discipline
Bank Transparency, Earnings Smoothing, Loan Loss Provisions, Market Discipline, Privately Held Banks, Public Disclosure
Bank Transparency, Loan Loss Provisions, Market Discipline, Privately Held Banks JEL Classification: G21, Financial Stability
financial accounting in banks, tax accruals, information processing costs, retail depositors
Intangibles, goodwill, impairment, negative sentiment, financial reporting
Banking; capital management; Tier 1; regulatory capital; loan loss provisions; managerial compensation
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
