| 書目名稱 | The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks | | 編輯 | Merjona Lamaj | | 視頻video | http://file.papertrans.cn/909/908476/908476.mp4 | | 叢書名稱 | BestMasters | | 圖書封面 |  | | 描述 | 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. | | 出版日期 | Book 2023 | | 關(guān)鍵詞 | Covid-19; loan loss provisions; european banks; earnings management; expected credit loss model | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-658-40060-6 | | isbn_softcover | 978-3-658-40059-0 | | isbn_ebook | 978-3-658-40060-6Series ISSN 2625-3577 Series E-ISSN 2625-3615 | | issn_series | 2625-3577 | | copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wies |
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