ListarCOFIN_Articles por tema "M41"

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    • closedAccess   Countercyclical prudential buffers and bank risk-taking 

      Illueca, Manuel; Norden, Lars; Pacelli, Joseph; Udell, Gregory F. Elsevier (2022-01-31)
      We investigate the effects of countercyclical prudential buffers on bank risk-taking. We exploit the introduction of dynamic loan loss provisioning in Spain, mandating that banks use historical average loss rates in their ...

    • openAccess   Targets’ earnings management and ownership decisions in M&A: Can less be more ? 

      Perafán-Peña, Héctor Fabio; GILL DE ALBORNOZ NOGUER, BELEN; GIner, Begoña Elsevier (2024)
      In a sample of 1,097 European merger and acquisitions (M&A) deals, we find that the targets exhibiting higher levels of accruals earnings management (AEM) relate to lower ownership stakes offered by acquirers. Real ...