The DOI matches its Crossref record; the references it cites are not checked yet.
Balancing stability and transparency: Macroprudential policies and opacity puzzle in banking
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
The citation lists haven’t been fetched yet
Research works printed but not linked: 127
- Acharya, 2022, The anatomy of the transmission of macroprudential policies, The Journal of Finance, 77, 2533, 10.1111/jofi.13170 · DOI
- Acharya, 2016, Banks' financial reporting and financial system stability, Journal of Accounting Research, 54, 277, 10.1111/1475-679X.12114 · DOI · Paper page
- Ahmed, 2013, Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence, Contemporary Accounting Research, 30, 1344, 10.1111/j.1911-3846.2012.01193.x · DOI · Paper page
- Ahmed, 1999, Bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects, Journal of Accounting and Economics, 28, 1, 10.1016/S0165-4101(99)00017-8 · DOI · Paper page
- Akerlof, 1978, The market for “lemons”: Quality uncertainty and the market mechanism, Quarterly Journals of Economics, 83, 488
- Akinci, 2015, How effective are macroprudential policies? An empirical investigation, International Finance Discussion Papers, 2015.0, 1, 10.17016/ifdp.2015.1136 · doi:10.17016/ifdp.2015.1136
- Akinci, 2018, How effective are macroprudential policies? An empirical investigation, Journal of Financial Intermediation, 33, 33, 10.1016/j.jfi.2017.04.001 · DOI · Paper page
- Alam, 2019, Digging deeper—evidence on the effects of macroprudential policies from a new database, IMF Working Papers, 19, 1
- Alam, 2025, Digging deeper—Evidence on the effects of macroprudential policies from a new database, Journal of Money, Credit and Banking, 57, 1135, 10.1111/jmcb.13130 · DOI
- Altunbas, 2018, Macroprudential policy and bank risk, Journal of International Money and Finance, 81, 203, 10.1016/j.jimonfin.2017.11.012 · DOI · Paper page
- Anandarajan, 2007, Use of loan loss provisions for capital, earnings management and signalling by Australian banks, Accounting and Finance, 47, 357, 10.1111/j.1467-629X.2007.00220.x · doi:10.1111/j.1467-629x.2007.00220.x
- Apergis, 2021, How do institutional settings condition the effect of macroprudential policies on bank systemic risk?, Economics Letters, 209, 10.1016/j.econlet.2021.110123 · doi:10.1016/j.econlet.2021.110123
- Arellano, 1991, Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations, The Review of Economic Studies, 58, 277, 10.2307/2297968 · DOI · Paper page
- Banerjee, 2018, The impact of liquidity regulation on banks, Journal of Financial Intermediation, 35, 30, 10.1016/j.jfi.2017.05.008 · DOI
- Barth, 2013, Bank regulation and supervision in 180 countries from 1999 to 2011, Journal of Financial Economic Policy, 5, 111, 10.1108/17576381311329661 · DOI · Paper page
- Barth, 2017, Bank earnings and regulatory capital management using available for sale securities, Review of Accounting Studies, 22, 1761, 10.1007/s11142-017-9426-y · DOI
- Baxter, 1995, Standardization and transformation in principal component analysis, with applications to archaeometry, Applied Statistics, 44, 513, 10.2307/2986142 · doi:10.2307/2986142
- Beatty, 1995, Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings, Journal of Accounting Research, 33, 231, 10.2307/2491487 · DOI · Paper page
- Beatty, 2011, Do delays in expected loss recognition affect banks' willingness to lend?, Journal of Accounting and Economics, 52, 1, 10.1016/j.jacceco.2011.02.002 · DOI · Paper page
- Beatty, 2014, Financial accounting in the banking industry: A review of the empirical literature, Journal of Accounting and Economics, 58, 339, 10.1016/j.jacceco.2014.08.009 · DOI · Paper page
- Beaver, 1996, Discretionary behavior with respect to allowances for loan losses and the behavior of security prices, Journal of Accounting and Economics, 22, 177, 10.1016/S0165-4101(96)00428-4 · DOI · Paper page
- Behn, 2025, Weak capital, weak provisions–credit risk provisioning under IFRS 9, Journal of Accounting and Economics
- Bergant, 2020, Dampening global financial shocks, IMF Working Papers, 20
- Bermpei, 2018, Does institutional quality condition the effect of bank regulations and supervision on bank stability? Evidence from emerging and developing economies, International Review of Financial Analysis, 59, 255, 10.1016/j.irfa.2018.06.002 · DOI · Paper page
- Bhattacharya, 2003, The world price of earnings opacity, The Accounting Review, 78, 641, 10.2308/accr.2003.78.3.641 · DOI · Paper page
- Bikker, 2005, Bank provisioning behaviour and procyclicality, Journal of International Financial Markets, Institutions and Money, 15, 141, 10.1016/j.intfin.2004.03.004 · DOI · Paper page
- Blau, 2017, Bank opacity and the efficiency of stock prices, Journal of Banking & Finance, 76, 32, 10.1016/j.jbankfin.2016.11.026 · doi:10.1016/j.jbankfin.2016.11.026
- Blundell, 1998, Initial conditions and moment restrictions in dynamic panel data models, Journal of Econometrics, 87, 115, 10.1016/S0304-4076(98)00009-8 · DOI · Paper page
- Bonner, 2016, The impact of liquidity regulation on bank intermediation, Review of Finance, 20, 1945, 10.1093/rof/rfv058 · DOI
- Bouvatier, 2008, Banks' procyclical behavior: Does provisioning matter?, Journal of International Financial Markets, Institutions and Money, 18, 513, 10.1016/j.intfin.2007.07.004 · DOI · Paper page
- Bouvatier, 2014, Bank income smoothing, ownership concentration and the regulatory environment, Journal of Banking & Finance, 41, 253, 10.1016/j.jbankfin.2013.12.001 · DOI
- Bratten, 2018, Audit firm tenure, bank complexity, and financial reporting quality, Contemporary Accounting Research, 36, 295, 10.1111/1911-3846.12427 · DOI
- Bushman, 2004, Financial accounting information, organizational complexity and corporate governance systems, Journal of Accounting and Economics, 37, 167, 10.1016/j.jacceco.2003.09.005 · DOI · Paper page
- Bushman, 2012, Accounting discretion, loan loss provisioning, and discipline of banks' risk-taking, Journal of Accounting and Economics, 54, 1, 10.1016/j.jacceco.2012.04.002 · DOI · Paper page
- Canh, 2021, Institutional quality and risk in the banking system, Journal of Economics, Finance and Administrative Science, 26, 22, 10.1108/JEFAS-01-2020-0012 · DOI
- Cantu, 2020, How effective are macroprudential policies in Asia Pacific? Evidence from a meta-analysis, BIS Papers, 110, 3
- Cao, 2022, Opacity and risk-taking: Evidence from Norway, Journal of Banking & Finance, 134, 10.1016/j.jbankfin.2020.106010 · doi:10.1016/j.jbankfin.2020.106010
- Capkun, 2016, The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations, Journal of Accounting and Public Policy, 35, 352, 10.1016/j.jaccpubpol.2016.04.002 · DOI · Paper page
- Ćehajić, 2022, Bank lending and small and medium-sized enterprises' access to finance – Effects of macroprudential policies, Journal of International Money and Finance, 124, 10.1016/j.jimonfin.2022.102612 · DOI
- Cerutti, 2017, The use and effectiveness of macroprudential policies: New evidence, Journal of Financial Stability, 28, 203, 10.1016/j.jfs.2015.10.004 · DOI · Paper page
- Chen, 2022, Do macroprudential policies affect bank efficiency? Evidence from emerging economies, Journal of International Financial Markets, Institutions and Money, 77, 10.1016/j.intfin.2022.101529 · DOI
- Chung, 2002, Institutional monitoring and opportunistic earnings management, Journal of Corporate Finance, 8, 29, 10.1016/S0929-1199(01)00039-6 · DOI · Paper page
- Claessens, 2013, Macro-prudential policies to mitigate financial system vulnerabilities, Journal of International Money and Finance, 39, 153, 10.1016/j.jimonfin.2013.06.023 · doi:10.1016/j.jimonfin.2013.06.023
- Clark, 2022, Risk shifting and regulatory arbitrage: Evidence from operational risk, Journal of Financial Stability, 58, 10.1016/j.jfs.2021.100965 · doi:10.1016/j.jfs.2021.100965
- Collins, 1995, Bank differences in the coordination of regulatory capital, earnings, and taxes, Journal of Accounting Research, 33, 263, 10.2307/2491488 · doi:10.2307/2491488
- Cordella, 1998, Public disclosure and bank failures, Staff Papers - International Monetary Fund, 45, 110, 10.2307/3867331 · doi:10.2307/3867331
- Curcio, 2017, Financial crisis and international supervision: New evidence on the discretionary use of loan loss provisions at Euro area commercial banks, The British Accounting Review, 49, 181, 10.1016/j.bar.2016.09.001 · DOI
- Curcio, 2015, Earnings and capital management and signaling: The use of loan-loss provisions by European Banks, The European Journal of Finance, 21, 26, 10.1080/1351847X.2012.762408 · doi:10.1080/1351847x.2012.762408
- Dai, 2021, A global economic policy uncertainty index from principal component analysis, Finance Research Letters, 40, 10.1016/j.frl.2020.101686 · doi:10.1016/j.frl.2020.101686
- Damania, 2004, The persistence of corruption and regulatory compliance failures: Theory and evidence, Public Choice, 121, 363, 10.1007/s11127-004-1684-0 · DOI · Paper page
- Danisman, 2021, Loan loss provisioning of US banks: Economic policy uncertainty and discretionary behavior, International Review of Economics & Finance, 71, 923, 10.1016/j.iref.2020.10.016 · doi:10.1016/j.iref.2020.10.016
- Davis, 2022, The effects of macroprudential policy on banks' profitability, International Review of Financial Analysis, 80, 10.1016/j.irfa.2021.101989 · doi:10.1016/j.irfa.2021.101989
- Dechow, 2000, Earnings management: Reconciling the views of accounting academics, practitioners, and regulators, Accounting Horizons, 14, 235, 10.2308/acch.2000.14.2.235 · DOI · Paper page
- Duru, 2018, Bank accounting regulations, enforcement mechanisms, and financial statement informativeness: Cross-country evidence, Accounting and Business Research, 50, 269, 10.1080/00014788.2017.1415801 · DOI
- Ebrahimi Kahou, 2017, Macroprudential policy: A review, Journal of Financial Stability, 29, 92, 10.1016/j.jfs.2016.12.005 · DOI
- El Sood, 2012, Loan loss provisioning and income smoothing in US banks pre and post the financial crisis, International Review of Financial Analysis, 25, 64, 10.1016/j.irfa.2012.06.007 · doi:10.1016/j.irfa.2012.06.007
- Ely, 2021, The transmission mechanisms of macroprudential policies on bank risk, Economic Modelling, 94, 598, 10.1016/j.econmod.2020.02.005 · doi:10.1016/j.econmod.2020.02.005
- Flannery, 2004, ‘Market evidence on the opaqueness of banking firms’ assets', Journal of Financial Economics, 71, 419, 10.1016/S0304-405X(03)00185-5 · DOI · Paper page
- Flannery, 2013, The 2007–2009 financial crisis and bank opaqueness, Journal of Financial Intermediation, 22, 55, 10.1016/j.jfi.2012.08.001 · DOI · Paper page
- Forbes, 2021, The international aspects of macroprudential policy, Annual Review of Economics, 13, 203, 10.1146/annurev-economics-081020-051248 · DOI
- Gaganis, 2020, Macroprudential policies, corporate governance and bank risk: Cross- country evidence, Journal of Economic Behavior and Organization, 169, 126, 10.1016/j.jebo.2019.11.004 · doi:10.1016/j.jebo.2019.11.004
- Galán, 2024, The benefits are at the tail: Uncovering the impact of macroprudential policy on growth-at-risk, Journal of Financial Stability, 74
- Galati, 2013, Macroprudential policy – A literature review, Journal of Economic Surveys, 27, 846, 10.1111/j.1467-6419.2012.00729.x · DOI · Paper page
- Gallemore, 2023, Bank financial reporting opacity and regulatory intervention, Review of Account Study, 28, 1765, 10.1007/s11142-022-09674-4 · DOI
- Gambacorta, 2020, The impact of macroprudential policies in Latin America: An empirical analysis using credit registry data, Journal of Financial Intermediation, 42, 10.1016/j.jfi.2019.04.004 · DOI
- Gebhardt, 2011, Mandatory IFRS adoption and accounting quality of European banks, Journal of Business Finance & Accounting, 38, 289, 10.1111/j.1468-5957.2011.02242.x · DOI · Paper page
- González, 2022, Macroprudential policies and bank competition: International Bank-level evidence, Journal of Financial Stability, 58, 10.1016/j.jfs.2021.100967 · DOI
- Griffin, 1991, Latin American lending by major US banks: The effects of disclosures about nonaccrual loans and loan loss provisions, The Accounting Review, 66, 10.2308/TAR-9605070409 · doi:10.2308/tar-9605070409
- Healy, 1999, A review of the earnings management literature and its implications for standard setting, Accounting Horizons, 13, 365, 10.2308/acch.1999.13.4.365 · DOI · Paper page
- Huizinga, 2019, The procyclicality of banking: Evidence from the Euro area, IMF Economic Review, 67, 496, 10.1057/s41308-019-00081-5 · doi:10.1057/s41308-019-00081-5
- Igan, 2023, Does macroprudential policy alleviate the adverse impact of covid-19 on the resilience of banks?, Journal of Banking & Finance, 147, 10.1016/j.jbankfin.2022.106419 · DOI
- Illueca, 2022, Countercyclical prudential buffers and bank risk-taking, Journal of Financial Intermediation, 51, 10.1016/j.jfi.2022.100961 · doi:10.1016/j.jfi.2022.100961
- 2011, Durable financial stability getting there from here, Global Financial Stability Report
- Jensen, 1976, Theory of the firm: Managerial behavior, agency costs and ownership structure, Journal of Financial Economics, 3, 305, 10.1016/0304-405X(76)90026-X · DOI · Paper page
- Jiang, 2016, Competition and bank opacity, Review of Financial Studies, 29, 1911, 10.1093/rfs/hhw016 · DOI · Paper page
- Jiménez, 2017, Macroprudential policy, countercyclical bank capital buffers, and credit supply: Evidence from the Spanish dynamic provisioning experiments, Journal of Political Economy, 125, 2126, 10.1086/694289 · DOI · Paper page
- Jin, 2018, Banks' funding structure and earnings quality, International Review of Financial Analysis, 59, 163, 10.1016/j.irfa.2018.08.009 · DOI
- Jones, 2012, Opaque banks, price discovery, and financial instability, Journal of Financial Intermediation, 21, 383, 10.1016/j.jfi.2012.01.004 · DOI
- Jungherr, 2018, Bank opacity and financial crises, Journal of Banking & Finance, 97, 157, 10.1016/j.jbankfin.2018.09.022 · doi:10.1016/j.jbankfin.2018.09.022
- Jutasompakorn, 2021, Impact of basel III on the discretion and timeliness of banks' loan loss provisions, Journal of Contemporary Accounting and Economics, 17, 10.1016/j.jcae.2021.100255 · doi:10.1016/j.jcae.2021.100255
- Kahane, 1977, Capital adequacy and the regulation of financial intermediaries, Journal of Banking & Finance, 1, 207, 10.1016/0378-4266(77)90007-3 · doi:10.1016/0378-4266(77)90007-3
- Kanagaretnam, 2014, Effects of international institutional factors on earnings quality of banks, Journal of Banking & Finance, 39, 87, 10.1016/j.jbankfin.2013.11.005 · DOI
- Kanagaretnam, 2004, Earnings management to reduce earnings variability: Evidence from bank loan loss provisions, Review of Accounting and Finance, 3, 128, 10.1108/eb043399 · DOI
- Kanagaretnam, 2005, Determinants of signaling by banks through loan loss provisions, Journal of Business Research, 58, 312, 10.1016/j.jbusres.2003.06.002 · DOI
- Kanagaretnam, 2009, Usefulness of comprehensive income reporting in Canada, Journal of Accounting and Public Policy, 28, 349, 10.1016/j.jaccpubpol.2009.06.004 · doi:10.1016/j.jaccpubpol.2009.06.004
- Kim, 1998, The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs, Journal of Accounting and Economics, 25, 69, 10.1016/S0165-4101(98)00015-9 · DOI · Paper page
- Klingelhöfer, 2019, Macroprudential policy, central banks and financial stability: Evidence from China, Journal of International Money and Finance, 93, 19, 10.1016/j.jimonfin.2018.12.015 · doi:10.1016/j.jimonfin.2018.12.015
- Koehn, 1980, Regulation of bank capital and portfolio risk, The Journal of Finance, 35, 1235, 10.1111/j.1540-6261.1980.tb02206.x · DOI
- Kruger, 2018, The impact of loan loss provisioning on bank capital requirements, Journal of Financial Stability, 36, 114, 10.1016/j.jfs.2018.02.009 · doi:10.1016/j.jfs.2018.02.009
- Laeven, 2003, Loan loss provisioning and economic slowdowns: Too much, too late?, Journal of Financial Intermediation, 12, 178, 10.1016/S1042-9573(03)00016-0 · DOI · Paper page
- Lartey, 2022, Bank business models, failure risk and earnings opacity: A short- versus long-term perspective, International Review of Financial Analysis, 80, 10.1016/j.irfa.2022.102041 · DOI
- Leventis, 2011, Loan loss provisions, earnings management and capital management under IFRS: The case of EU commercial banks, Journal of Financial Services Research, 40, 103, 10.1007/s10693-010-0096-1 · DOI
- Liu, 1997, Differential valuation implications of loan loss provisions across banks and fiscal agents, The Accounting Review, 72, 10.2308/TAR-9702075145 · doi:10.2308/tar-9702075145
- Liu, 1995, The effect of bank loan portfolio composition on the market reaction to and anticipation of loan loss provisions, Journal of Accounting Research, 33, 77, 10.2307/2491293 · doi:10.2307/2491293
- Liu, 2016, Bank equity and macroprudential policy, Journal of Economic Dynamics and Control, 73, 1, 10.1016/j.jedc.2016.08.005 · doi:10.1016/j.jedc.2016.08.005
- Lobo, 2001, Bank managers heterogeneous decisions on discretionary loan loss provisions, Review of Quantitative Finance and Accounting, 16, 223, 10.1023/A:1011284303517 · DOI
- Maffett, 2012, Financial reporting opacity and informed trading by international institutional investors, Journal of Accounting and Economics, 54, 201, 10.1016/j.jacceco.2012.09.002 · DOI · Paper page
- Mahieux, 2023, CECL: Timely loan loss provisioning and bank regulation, Journal of Accounting Research, 61, 10.1111/1475-679X.12463 · DOI
- Marton, 2017, The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives, The British Accounting Review, 49, 162, 10.1016/j.bar.2016.09.003 · DOI
- Matos, 2024, The role of market discipline and macroprudential policies in achieving bank stability, International Journal of Finance & Economics
- Matutes, 2000, Imperfect competition, risk taking, and regulation in banking, European Economic Review, 44, 1, 10.1016/S0014-2921(98)00057-9 · DOI · Paper page
- Meuleman, 2020, Macroprudential policy and bank systemic risk, Journal of Financial Stability, 47, 10.1016/j.jfs.2020.100724 · doi:10.1016/j.jfs.2020.100724
- Mirzaei, 2022, Effectiveness of macroprudential policies: Do stringent bank regulation and supervision matter?, International Review of Economics & Finance, 80, 342, 10.1016/j.iref.2022.02.037 · DOI
- Morgan, 2002, Rating banks: Risk and uncertainty in an opaque industry, The American Economic Review, 92, 874, 10.1257/00028280260344506 · DOI · Paper page
- Morris, 2016, The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis, Journal of Contemporary Accounting and Economics, 12, 176, 10.1016/j.jcae.2016.07.001 · doi:10.1016/j.jcae.2016.07.001
- Moyer, 1990, Capital adequacy ratio regulations and accounting choices in commercial banks, Journal of Accounting and Economics, 13, 123, 10.1016/0165-4101(90)90027-2 · DOI · Paper page
- Neill, 2024, Banking on resilience: Eu macroprudential policy and systemic risk, International Review of Economics & Finance, 93, 678, 10.1016/j.iref.2024.03.058 · doi:10.1016/j.iref.2024.03.058
- Nguyen, 2024, Does macroprudential policy have any side effects on the shadow economy?, Journal of Financial Economic Policy, 17, 350, 10.1108/JFEP-11-2023-0330 · doi:10.1108/jfep-11-2023-0330
- Nguyen, 2025, The mediating effect of institutional governance on banking depth and economic performance, The Quarterly Review of Economics and Finance, 104, 10.1016/j.qref.2025.102056 · DOI
- Nistor, 2023, Does national culture affect macroprudential policy? An international investigation of regulatory behavior on macroprudential interventions, Journal of Behavioral and Experimental Finance, 45
- Ozili, 2019, Bank loan loss provisioning during election years: Cross-country evidence, International Journal of Managerial Finance, 16, 413, 10.1108/IJMF-09-2019-0317 · doi:10.1108/ijmf-09-2019-0317
- Pandey, 2022, The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions, Finance Research Letters, 44
- Pasiouras, 2009, ‘The impact of banking regulations on Banks’ Cost and profit efficiency: Cross-country evidence’, International Review of Financial Analysis, 18, 294, 10.1016/j.irfa.2009.07.003 · DOI · Paper page
- Pérez, 2008, Earnings and capital management in alternative loan loss provision regulatory regimes, European Accounting Review, 17, 423, 10.1080/09638180802016742 · DOI
- Proença, 2024, IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity, Accounting and Finance, 64, 3137, 10.1111/acfi.13293 · DOI
- Raz, 2022, The dark side of liquidity regulation: Bank opacity and funding liquidity risk, Journal of Financial Intermediation, 52, 10.1016/j.jfi.2022.100990 · DOI
- Roodman, 2009, How to do xtabond2: An introduction to difference and system GMM in stata, STATA Journal: Promoting Communications on Statistics and Stata, 9, 86, 10.1177/1536867X0900900106 · DOI · Paper page
- Tchana Tchana, 2012, The welfare cost of banking regulation, Economic Modelling, 29, 217, 10.1016/j.econmod.2011.09.005 · doi:10.1016/j.econmod.2011.09.005
- Tizaoui, 2025, Bank competition and earnings management: Does institutional quality matter?, Managerial Finance, 51, 1758, 10.1108/MF-05-2024-0358 · DOI
- Tran, 2019, Discretionary loan loss provision behavior in the US banking industry, Review of Quantitative Finance and Accounting, 55, 605, 10.1007/s11156-019-00854-z · DOI
- VanHoose, 2007, Theories of bank behavior under capital regulation, Journal of Banking & Finance, 31, 3680, 10.1016/j.jbankfin.2007.01.015 · DOI · Paper page
- Vishnani, 2019, Earnings management, capital management and signalling behaviour of Indian banks, Asia-Pacific Financial Markets, 26, 285, 10.1007/s10690-018-09265-x · doi:10.1007/s10690-018-09265-x
- Wahlen, 1994, The nature of information in commercial bank loan loss disclosures, The Accounting Review, 69, 455, 10.2308/TAR-9412141438 · doi:10.2308/tar-9412141438 · Paper page
- Wold, 1987, Principal component analysis, Chemometrics and Intelligent Laboratory Systems, 2, 37, 10.1016/0169-7439(87)80084-9 · DOI · Paper page
- Yang, 2023, Heterogeneous effects of macroprudential policies on firm leverage and value, International Review of Financial Analysis, 86, 10.1016/j.irfa.2023.102554 · doi:10.1016/j.irfa.2023.102554
- Zheng, 2020, Does bank opacity affect lending?, Journal of Banking & Finance, 119, 10.1016/j.jbankfin.2020.105900 · DOI
- Zheng, 2023, The impact of opacity on bank valuation during the global financial crisis: A channel analysis, International Review of Financial Analysis, 87, 10.1016/j.irfa.2023.102580 · DOI
Metadata
- Authors
- Cu, T. N. H., Le, C., Luu, H. N., & Pham, T. A.
- Venue
- The British Accounting Review
- Publisher
- Elsevier BV
- Published
- 2026-10
- Pages
- 101980
- ISSN
- 0890-8389
- Cited by
- 0
- Language
- en
- Licence
- www.elsevier.com/tdm/userlicense/1.0/ (tdm)
- www.elsevier.com/legal/tdmrep-license (tdm)
- creativecommons.org/licenses/by-nc-nd/4.0/ (vor, 1 d)
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Balancing stability and transparency: Macroprudential policies and opacity puzzle in banking. https://app.cochat.ai/papers/10.1016/j.bar.2026.101980
- The paper
- Cu, T. N. H., Le, C., Luu, H. N., & Pham, T. A. (2026). Balancing stability and transparency: Macroprudential policies and opacity puzzle in banking. The British Accounting Review. https://doi.org/10.1016/j.bar.2026.101980
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.