Open Review of Management, Banking and Finance

«They say things are happening at the border, but nobody knows which border» (Mark Strand)

The evolving European regulatory framework of banking groups

by Vincenzo Troiano * ABSTRACT: The regulatory framework of the banking field has evolved through successive interventions which come to  affect the characteristics and organisational structure of the operators, especially … Continue reading


The nature of DGS after the Tercas case: is the issue really solved?

by Giorgia Marra – Sarah-Louisa Bölter [1] ABSTRACT: The recent evolution of the DGS discipline as part of the third pillar of the European Banking Union and the recent Tercas … Continue reading


International banking regulation: from failures to incremental reforms. and back?

by Matteo Ortino* ABSTRACT: This study attempts to explain the resilience of the Basel Committee on Banking Supervision and its standards, particularly in the aftermath of the crisis. Some possible … Continue reading


Transparency and Circulation of Cryptocurrencies

by Mirella Pellegrini* ABSTRACT: From a legal point of view, some cryptocurrencies incorporate particular rights. it seems appropriate to assess – first – the legal profiles of these rights – … Continue reading


Measures to support businesses in the wake of the Covid-19 pandemic and their intersection with banking supervisory rules: the paradigmatic case of Italy

by Alberto Urbani Abstract: The negative repercussions of the Covid-19 pandemic on the economic fabric have led States to prepare various types of support measures. From this point of view, … Continue reading


“Size & fit” of piecemeal liquidation processes. Aggravating circumstances and side effects.

by Rosa Cocozza and Rainer Masera Abstract: This paper investigates the actual impact of new accounting and regulatory requirements on banks’ provisioning policies and earnings management in the context of … Continue reading