... re-use rights only Community bank Small bank Enterprise risk management Risk management Bank failure Bank regulation Bank crisis G21 G28 G32 E58 The United States banking system has long been varied and segmented, driven in part by the needs of the U.S. economy...

... to circumvent an unavoidable limitation of our analysis when running a classic event study, namely, that the government decree applies to seven listed banks only. Our work contributes to the literature on corporate governance and banking regulation by assessing quantitatively the difference in share value...

... is fairly similar to that of international or US GAAP, these results also yield insights into other standard‐setters. © Emerald Group Publishing Limited 2013 Capital adequacy ratio Fair value accounting TFAS No.34 Insolvency risk Bank regulation Banking Taiwan For two decades...