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Bischof, Jannis
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Laux, Christian
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Leuz, Christian
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2022
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What the financial crisis teaches us about bank disclosure and loss recognition
(2022)
Bischof, Jannis
;
Laux, Christian
;
Leuz, Christian
Financial stability depends not only on the timeliness of banks’ accounting information during the crisis, but also on the capital regulation setting incentives for prompt corrective actions when losses are first recognized.
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