Using a sample of banks from 36 countries, we document that accounting enforcement is negatively related to bank risk-taking. We also provide evidence that accounting enforcement enhances bank stability during the crisis. In addition, we show that banks assume less risk through more conservative lending decisions and a reduction in complexity in jurisdictions with higher accounting enforcement. Our results show that formal institutions such as accounting enforcement are associated with bank financial decisions and risk-taking behavior.

Dal Maso L., Kanagaretnam K., Lobo G.J., Mazzi F. (2020). Is accounting enforcement related to risk-taking in the banking industry?. JOURNAL OF FINANCIAL STABILITY, 49, 1-15 [10.1016/j.jfs.2020.100758].

Is accounting enforcement related to risk-taking in the banking industry?

Dal Maso L.;
2020

Abstract

Using a sample of banks from 36 countries, we document that accounting enforcement is negatively related to bank risk-taking. We also provide evidence that accounting enforcement enhances bank stability during the crisis. In addition, we show that banks assume less risk through more conservative lending decisions and a reduction in complexity in jurisdictions with higher accounting enforcement. Our results show that formal institutions such as accounting enforcement are associated with bank financial decisions and risk-taking behavior.
2020
Dal Maso L., Kanagaretnam K., Lobo G.J., Mazzi F. (2020). Is accounting enforcement related to risk-taking in the banking industry?. JOURNAL OF FINANCIAL STABILITY, 49, 1-15 [10.1016/j.jfs.2020.100758].
Dal Maso L.; Kanagaretnam K.; Lobo G.J.; Mazzi F.
File in questo prodotto:
File Dimensione Formato  
2020_JFS.pdf

Open Access dal 27/06/2022

Tipo: Postprint
Licenza: Licenza per Accesso Aperto. Creative Commons Attribuzione - Non commerciale - Non opere derivate (CCBYNCND)
Dimensione 671.34 kB
Formato Adobe PDF
671.34 kB Adobe PDF Visualizza/Apri

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/774470
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 5
  • ???jsp.display-item.citation.isi??? 4
social impact