Publicaciones (63) Publicaciones de GERMAN LOPEZ ESPINOSA

2023

  1. Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks

    Journal of Accounting and Public Policy, Vol. 42, Núm. 4

2022

  1. Drivers of depositor discipline in credit unions

    Annals of Public and Cooperative Economics, Vol. 93, Núm. 4, pp. 849-885

  2. Enforcing mandatory reporting on private firms: the role of banks

    Documentos de trabajo - Banco de España

2021

  1. Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence

    Journal of Accounting Research, Vol. 59, Núm. 3, pp. 757-804

  2. The risk implications of the business loan activity in credit unions

    Journal of Financial Stability, Vol. 56

2017

  1. Bank earnings and regulatory capital management using available for sale securities

    Review of Accounting Studies, Vol. 22, Núm. 4, pp. 1761-1792

  2. Sovereign tail risk

    Journal of International Money and Finance, Vol. 79, pp. 174-188

  3. When does relationship lending start to pay?

    Journal of Financial Intermediation, Vol. 31, pp. 16-29

2015

  1. Granger causality and systemic risk

    Finance Research Letters, Vol. 15, pp. 49-58

  2. Systemic risk and asymmetric responses in the financial industry

    Journal of Banking and Finance, Vol. 58, pp. 471-485

2014

  1. The Efficiency of Performance-Based Fee Funds

    European Financial Management, Vol. 20, Núm. 4, pp. 825-855

2013

  1. Good for one, bad for all: Determinants of individual versus systemic risk

    Journal of Financial Stability, Vol. 9, Núm. 3, pp. 287-299

  2. Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions

    Journal of Banking and Finance, Vol. 37, Núm. 12, pp. 5186-5207

2012

  1. Co-operatives and the equity-liabilities puzzle: Concerns for accounting standard-setters

    Accounting Horizons, Vol. 26, Núm. 4, pp. 767-787

  2. Non-linear dynamics in discretionary accruals: an analysis of bank loan-loss provisions

    Notas técnicas: [continuación de Documentos de Trabajo FUNCAS]

  3. Short-term wholesale funding and systemic risk: A global CoVaR approach

    Journal of Banking and Finance, Vol. 36, Núm. 12, pp. 3150-3162

2011

  1. Accounting harmonization and financial pricing models: A review

    International Accounting in the 21st Century (Nova Science Publishers, Inc.), pp. 49-73

  2. Banks' net interest margin in the 2000s: A macro-accounting international perspective

    Journal of International Money and Finance, Vol. 30, Núm. 6, pp. 1214-1233

  3. Endogenous problems in cross-sectional valuation models based on accounting information

    Review of Quantitative Finance and Accounting, Vol. 37, Núm. 2, pp. 245-265

  4. RRHH - casos de éxito: Una habanera solidaria

    Aprende RH: la revista de los recursos humanos y del e-learning, Núm. 31, pp. 34-37