TEMPESTIVITÀ DELLA SVALUTAZIONE DEI CREDITI E
OPACITÀ DELLE BANCHE

Giuliano Orlando Iannotta; Simon Kwan

TEMPESTIVITÀ DELLA SVALUTAZIONE DEI CREDITI E OPACITÀ DELLE BANCHE

Risultato della ricerca: Contributo in rivista › Articolo in rivista

Abstract

This paper analyzes the effect of the timeliness of loan loss provisioning on bank opacity, as measured by stock market micro-structure properties. The key finding of the empirical analysis is that before the 2007-09 financial crisis the timeliness of provisioning has limited effect on bank opacity, while during the crisis more timely provisions are associated with greater transparency.

Titolo tradotto del contributo	[Autom. eng. transl.] TIMELINESS OF THE DEDUCTION OF CREDITS AND OPACITY OF THE BANKS
Lingua originale	Italian
pagine (da-a)	453-467
Numero di pagine	15
Rivista	RIVISTA DEI DOTTORI COMMERCIALISTI
Stato di pubblicazione	Pubblicato - 2014

Keywords

svalutazione crediti

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title = "TEMPESTIVIT{\`A} DELLA SVALUTAZIONE DEI CREDITI E OPACIT{\`A} DELLE BANCHE",

abstract = "This paper analyzes the effect of the timeliness of loan loss provisioning on bank opacity, as measured by stock market micro-structure properties. The key finding of the empirical analysis is that before the 2007-09 financial crisis the timeliness of provisioning has limited effect on bank opacity, while during the crisis more timely provisions are associated with greater transparency.",

keywords = "svalutazione crediti, svalutazione crediti",

author = "Iannotta, {Giuliano Orlando} and Simon Kwan",

year = "2014",

language = "Italian",

pages = "453--467",

journal = "RIVISTA DEI DOTTORI COMMERCIALISTI",

issn = "0485-2281",

publisher = "Giuffre Editore Spa:via Busto Arsizio 40, I 20151 Milan Italy:011 39 02 38089200, EMAIL: [email protected], INTERNET: http://www.giuffre.it, Fax: 011 39 02 38009582",

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T1 - TEMPESTIVITÀ DELLA SVALUTAZIONE DEI CREDITI E OPACITÀ DELLE BANCHE

AU - Iannotta, Giuliano Orlando

AU - Kwan, Simon

PY - 2014

Y1 - 2014

N2 - This paper analyzes the effect of the timeliness of loan loss provisioning on bank opacity, as measured by stock market micro-structure properties. The key finding of the empirical analysis is that before the 2007-09 financial crisis the timeliness of provisioning has limited effect on bank opacity, while during the crisis more timely provisions are associated with greater transparency.

AB - This paper analyzes the effect of the timeliness of loan loss provisioning on bank opacity, as measured by stock market micro-structure properties. The key finding of the empirical analysis is that before the 2007-09 financial crisis the timeliness of provisioning has limited effect on bank opacity, while during the crisis more timely provisions are associated with greater transparency.

KW - svalutazione crediti

UR - http://hdl.handle.net/10807/64913

M3 - Articolo in rivista

SN - 0485-2281

SP - 453

EP - 467

JO - RIVISTA DEI DOTTORI COMMERCIALISTI

JF - RIVISTA DEI DOTTORI COMMERCIALISTI

ER -

TEMPESTIVITÀ DELLA SVALUTAZIONE DEI CREDITI E OPACITÀ DELLE BANCHE

Abstract

Keywords

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