TABLE OF CONTENTS

The Critic’s View
Masters of illusion: Bank and regulatory accounting for losses in distressed banks (Edward J. Kane)

The Professor’s View
Banking supervision in uncertain times (Concetta Brescia Morra)

The Regulator’s View 
Environmental, social and governance factors as a new challenge for supervisors (Slavka Eley)

The Industry’s View
Room for manoeuvre in the banking regulatory framework (Gonzalo Gasós)

Young Researchers’ View
Mirror, mirror on the wall, who has the most tech-adaptive supervisory tools of all? (M. Cecilia del Barrio Arleo)