国际清算银行-银行财务报表的出版前修订：一种监督银行的新方法？（英）-2024.3.pdf

BISWorkingPapers

No1777

Pre-publicationrevisions

ofbankfinancial

statements:anovel

waytomonitorbanks?

byAndreGuettler,MahvishNaeem,LarsNorden,and

BernardusVanDoornik

MonetaryandEconomicDepartment

March2024

JELclassification:G21,G28,M41

Keywords:Banks,bankperformance,regulatory

reportingquality,regulatoryoversight,machine

learning

BISWorkingPapersarewrittenbymembersoftheMonetaryandEconomic

DepartmentoftheBankforInternationalSettlements,andfromtimetotimebyother

economists,andarepublishedbytheBank.Thepapersareonsubjectsoftopical

interestandaretechnicalincharacter.Theviewsexpressedinthemarethoseoftheir

authorsandnotnecessarilytheviewsoftheBIS.

ThispublicationisavailableontheBISwebsite().

©BankforInternationalSettlements2024.Allrightsreserved.Briefexcerptsmaybe

reproducedortranslatedprovidedthesourceisstated.

ISSN1020-0959(print)

ISSN1682-7678(online)

Pre-PublicationRevisionsofBankFinancialStatements:

ANovelWaytoMonitorBanks?

AndreGuettler,a,bMahvishNaeem,aLarsNorden,c,d,∗andBernardusDoornik,e,f

aInstituteofStrategicManagementandFinance,UlmUniversity,Germany

bHalleInstituteforEconomicResearch(IWH),Germany

cBrazilianSchoolofPublicandBusinessAdministration,GetulioVargasFoundation,Brazil

dEPGEBrazilianSchoolofEconomicsandFinance,GetulioVargasFoundation,Brazil

eCentralBankofBrazil(BCB),Brazil

fBankforInternationalSettlements(BIS),Mexico

Abstract

Weinvestigatewhetherpre-publicationrevisionsofbankfinancialstatementscontainforward-