Téléchargez le livre : The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks

The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks



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Éditeur :

Springer Gabler


Collection :

BestMasters

Paru le : 2023-01-12



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Description
This book examines the effect of Covid-19 on loan loss provisions (LLPs) and earnings management of European banks. Specifically, the author analyzes how the high flexibility offered by prudential authorities and standard setters in the context of Covid-19 affects banks’ use of discretion when accounting for loan loss provisions. She finds that during Covid-19 banks use discretionary LLPs to a greater extent than before Covid-19. This trend is more evident for banks located in countries that have implemented strong containment measures as a response to the Covid-19 pandemic. Moreover, while banks tend to overstate LLPs at the beginning of the pandemic, they do, on average, understate them during 2021. Finally, examining the direction of earnings management the author finds that during Covid-19 banks use upward earnings management, whereas before Covid-19 they engage in downward earnings management.
Pages
57 pages
Collection
BestMasters
Parution
2023-01-12
Marque
Springer Gabler
EAN papier
9783658400590
EAN PDF
9783658400606
Informations sur l'ebook
Nombre pages copiables
0
Nombre pages imprimables
5
Taille du fichier
870 Ko
Ce livre est accessible aux handicaps Voir les informations sur l'accessibilité
Prix
89,66 €
EAN EPUB
9783658400606
Informations sur l'ebook
Nombre pages copiables
0
Nombre pages imprimables
5
Taille du fichier
1495 Ko
Ce livre est accessible aux handicaps Voir les informations sur l'accessibilité
Prix
89,66 €

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