The study looked at how a new rule in Germany affected banks' ability to handle financial shocks. The rule was meant to make banks safer by adjusting how much money they needed to keep based on how risky their assets were. But the study found that banks found ways to lower their money requirements by not reporting all the risks. This was more common in bigger banks, who benefited more from the rule than smaller banks did. So, even though the rule was supposed to make things safer, it ended up helping big banks more and making things riskier overall.