CoCo bonds, bank stability, and earnings opacity / Melina Ludolph ; editor: Halle Institute for Economic Research (IWH) - Member of the Leibniz Association

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1907065555

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urn:nbn:de:gbv:3:2-1102056

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Halle (Saale), Germany : Halle Institute for Economic Research (IWH) - Member of the Leibniz Association, [2024?]

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1 Online-Ressource (III, 74 Seiten, 2,37 MB) : Diagramme

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This version: September 3, 2024

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eng

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Literaturverzeichnis: Seite 42-48

Inhaltliche Zusammenfassung

This paper examines the effect of CoCo bonds that qualify as additional tier 1 capital on bank stability and reporting. The results reveal a significant reduction in the distance to insolvency following the hybrid bond issuance due to increased earnings volatility. Banks report less stable net income due to more volatile loss provisions, which increases earnings opacity rather than reflects changes in asset quality. The findings are consistent with the premise that persistent uncertainty and misconceptions among investors about bail-in likelihoods limit their monitoring engagement, which results in banks becoming less transparent.

Schriftenreihe

IWH-Diskussionspapiere ; 2022, no. 1 (January 2022) [rev.] ppn:837399270

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