The Effect of Covid 19 on Loan Loss Provisions and Earnings Management of European Banks is popular PDF and ePub book, written by Merjona Lamaj in 2023-01-12, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, The Effect of Covid 19 on Loan Loss Provisions and Earnings Management of European Banks can be Read Online from any device for your convenience.
The Effect of Covid 19 on Loan Loss Provisions and Earnings Management of European Banks Book PDF Summary
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.
Detail Book of The Effect of Covid 19 on Loan Loss Provisions and Earnings Management of European Banks PDF
- Author : Merjona Lamaj
- Release : 12 January 2023
- Publisher : Springer Nature
- ISBN : 9783658400606
- Genre : Business & Economics
- Total Page : 69 pages
- Language : English
- PDF File Size : 14,8 Mb
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