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

10

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2,129

SSRN CITATIONS
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Top 20,542

in Total Papers Citations

36

CROSSREF CITATIONS

14

Scholarly Papers (10)

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 1,079 (24,760)
Citation 14

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

2.

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 - Monetary and Capital Markets Department
Downloads 343 (108,058)

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Systemic risk, Global banking, CoVaR

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 271 (138,225)
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

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 - Monetary and Capital Markets Department
Downloads 203 (183,701)
Citation 1

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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 122 (280,297)
Citation 14

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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 105 (311,283)
Citation 1

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

7.

Equity-Liabilities Distinction: The Case for Co-Operatives

Journal of International Financial Management & Accounting, Vol. 20, Issue 3, pp. 274-306, Autumn 2009
Number of pages: 33 Posted: 13 Oct 2009
Germán López-Espinosa, John Maddocks and Fernando Polo-Garrido
School of Economics - University of Navarra and IESE Business School, affiliation not provided to SSRN and affiliation not provided to SSRN
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8.

The Value of Adjusting the Bias in Recommendations: International Evidence

European Financial Management, Vol. 15, No. 1, pp. 208-230, January 2009
Number of pages: 23 Posted: 02 Jan 2009
Marina Balboa, J. Carlos Gómez-Sala and Germán López-Espinosa
University of Alicante - Department of Financial Economics, affiliation not provided to SSRN and School of Economics - University of Navarra and IESE Business School
Downloads 3 (755,499)
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9.

The Efficiency of Performance‐Based Fee Funds

European Financial Management, Vol. 20, Issue 4, pp. 825-855, 2014
Number of pages: 31 Posted: 16 Sep 2014
Ana Diaz-Mendoza, Germán López-Espinosa and Miguel Angel Martínez
University of the Basque Country, School of Economics - University of Navarra and IESE Business School and University of the Basque Country
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risk‐adjusted performance, expenses, efficiency, evaluation models

10.

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