Abstract
This paper ̄finds that banking ̄firms' unexpected loan loss provisions had a significant effect of increasing bank opacity, both before and during the 2007–2009 ̄financial crisis. Furthermore, during the financial crisis, the extent to which banks delayed loan loss recognition is found to have had a significant effect on bank opacity, confirming an important concern raised by the Financial Crisis Advisory Group. Overall, banks' practices in managing Reserves seem to have a material impact on their opacity.
| Lingua originale | Inglese |
|---|---|
| pagine (da-a) | 1-26 |
| Numero di pagine | 26 |
| Rivista | Journal of Financial Management, Markets and Institutions |
| Volume | 2022 |
| Numero di pubblicazione | 10 (1) |
| DOI | |
| Stato di pubblicazione | Pubblicato - 2022 |
All Science Journal Classification (ASJC) codes
- Economia, Econometria e Finanza Generali
Keywords
- Bank opacity
- delays in loss recognition
- loan loss reserve
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