... capital in financialinstitutions, Journal of Banking and Finance 19, pp. 393-430.Berger, A. N. (1995), The relationship between capital and earnings in banking, Journalof Money, Credit, and Banking ... the banking firm, which isbased on the ‘specialness’ of banks in a setting in which there are asymmetries ofinformation. In this setting, according to the ‘signalling hypothesis’, commercial banksspecialise ... Business of Banking: Transforming Challenges IntoOpportunities in Today's Financial Services Marketplace, revised edition, Irwin,1995.Cabral I., F. Dierick and J. Vesala (2002), Banking...