Navarra
Spain
http://https://sites.google.com/site/germanlopezespinosa/
School of Economics - University of Navarra and IESE Business School
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Banks, earnings management, available for sale securities, realized gains and losses, regulatory capital
Expected credit losses, loan loss provision, bank accounting, IFRS 9
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bank accounting, expected credit losses, loan loss provision
expected credit losses; loan loss provision; bank accounting; IFRS 9; CECL
Systemic risk, Global banking, CoVaR
Sovereign Debt Crisis, Exposure, Panel Data
Asymmetric Information, Banks, Interest Rate spreads, Loans, Relationship Lending Dimensions
Misreporting in Unaudited Financial Statements and Bank Monitoring
enforcement of financial reporting, debt underreporting, financial distress, credit registries, unaudited private firms
Financial analysis, Value of analysts' recommendations, Performance evaluation of portfolios
earnings management, deposit growth, private banks.
Portfolio Management: Equity Strategies, Equity Investments, Fundamental Analysis and Valuation Models, Industry Analysis, Financial Statement Analysis, Financial and Ratio Analysis