Germán López-Espinosa

School of Economics - University of Navarra and IESE Business School

Professor of Accounting

Navarra

Spain

http://https://sites.google.com/site/germanlopezespinosa/

SCHOLARLY PAPERS

9

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SSRN CITATIONS
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Top 14,139

in Total Papers Citations

98

CROSSREF CITATIONS

2

Scholarly Papers (9)

1.

Bank Earnings and Regulatory Capital Management Using Available for Sale Securities

Number of pages: 53 Posted: 12 Jun 2014 Last Revised: 06 Apr 2017
Mary E. Barth, Javier Gómez Biscarri, Ron Kasznik and Germán López-Espinosa
Stanford University - Graduate School of Business, Universitat Pompeu Fabra, Stanford Graduate School of Business and School of Economics - University of Navarra and IESE Business School
Downloads 1,141 (34,158)
Citation 14

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Banks, earnings management, available for sale securities, realized gains and losses, regulatory capital

Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence

Journal of Accounting Research, Forthcoming
Number of pages: 83 Posted: 27 May 2020 Last Revised: 26 Jan 2021
Germán López-Espinosa, Gaizka Ormazabal and Yuki Sakasai
School of Economics - University of Navarra and IESE Business School, University of Navarra, IESE Business School and IESE Business School
Downloads 565 (87,058)
Citation 2

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Expected credit losses, loan loss provision, bank accounting, IFRS 9

Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence

CEPR Discussion Paper No. DP14803
Number of pages: 76 Posted: 28 May 2020
Germán López-Espinosa, Gaizka Ormazabal and Yuki Sakasai
School of Economics - University of Navarra and IESE Business School, University of Navarra, IESE Business School and IESE Business School
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bank accounting, expected credit losses, loan loss provision

Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence

Journal of Accounting Research, Volume 59, Issue 3 (2021)
Posted: 28 Jun 2021
Germán López-Espinosa, Gaizka Ormazabal and Yuki Sakasai
School of Economics - University of Navarra and IESE Business School, University of Navarra, IESE Business School and IESE Business School

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expected credit losses; loan loss provision; bank accounting; IFRS 9; CECL

3.

Asymmetric Covar: An Application to International Banking

Systemic Risk, Basel III, Financial Stability and Regulation 2011
Number of pages: 35 Posted: 02 Mar 2011
Germán López-Espinosa, Antonio Moreno, Antonio Rubia Serrano and Laura Valderrama
School of Economics - University of Navarra and IESE Business School, School of Economics and Business, University of Navarra, University of Alicante, Department of Financial Economics and International Monetary Fund (IMF) - Western Hemisphere Department
Downloads 379 (140,902)

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Systemic risk, Global banking, CoVaR

4.

Sovereign Tail Risk

Number of pages: 44 Posted: 22 Jul 2014
Germán López-Espinosa, Antonio Moreno, Antonio Rubia Serrano and Laura Valderrama
School of Economics - University of Navarra and IESE Business School, School of Economics and Business, University of Navarra, University of Alicante, Department of Financial Economics and International Monetary Fund (IMF) - Western Hemisphere Department
Downloads 224 (242,772)
Citation 2

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Sovereign Debt Crisis, Exposure, Panel Data

5.

When Does Relationship Lending Start to Pay?

Number of pages: 33 Posted: 15 Jan 2016 Last Revised: 19 Jan 2016
Germán López-Espinosa, Sergio Mayordomo and Antonio Moreno
School of Economics - University of Navarra and IESE Business School, Banco de España and School of Economics and Business, University of Navarra
Downloads 167 (316,123)
Citation 30

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Asymmetric Information, Banks, Interest Rate spreads, Loans, Relationship Lending Dimensions

6.

Does the Value of Recommendations Depend on the Level of Optimism? A Country-Based Analysis

Journal of Multinational Financial Management, Vol. 18, No. 4, 2008
Number of pages: 33 Posted: 05 Mar 2007 Last Revised: 09 Dec 2009
Marina Balboa, J. Carlos Gómez Sala and Germán López-Espinosa
University of Alicante - Department of Financial Economics, University of Alicante - Department of Financial Economics and School of Economics - University of Navarra and IESE Business School
Downloads 127 (394,186)
Citation 1

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Financial analysis, Value of analysts' recommendations, Performance evaluation of portfolios

7.

Enforcing Mandatory Reporting on Private Firms: The Role of Banks

Banco de Espana Working Paper No. 2238
Number of pages: 68 Posted: 18 Nov 2022
IESE Business School, School of Economics - University of Navarra and IESE Business School, Banco de España, University of Navarra, IESE Business School and Banco de España
Downloads 102 (463,027)

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enforcement of financial reporting, private firms, debt underreporting, financial distress, public credit registries

8.

The (Earnings) Management of Deposit Growth

Number of pages: 59 Posted: 20 Oct 2022
Javier Gómez Biscarri, Florencio Lopez-de-Silanes and Germán López-Espinosa
Universitat Pompeu Fabra, SKEMA Business School and School of Economics - University of Navarra and IESE Business School
Downloads 42 (735,763)

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earnings management, deposit growth, private banks.

9.

Quarterly Accruals or Cash Flows in Portfolio Construction?

Financial Analysts Journal, Vol. 64, No. 3, 2008
Posted: 11 Sep 2008
Joshua Livnat and Germán López-Espinosa
New York University and School of Economics - University of Navarra and IESE Business School

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Portfolio Management: Equity Strategies, Equity Investments, Fundamental Analysis and Valuation Models, Industry Analysis, Financial Statement Analysis, Financial and Ratio Analysis