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

Name: The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks
Brand: Springer Nature
SKU: 9783658400590
Availability: InStock

Best Price (Coupon Required):
Buy The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks for $72.00 at @ Link.springer.com when you apply the 10% OFF coupon at checkout.
Click “Get Coupon & Buy” to copy the code and unlock the deal.

Set a price drop alert to never miss an offer.

1 Offer Price Range: $79.99 - $79.99

BEST PRICE

Single Product Purchase

$72.00

@ Link.springer.com with extra coupon

Price Comparison

Seller	Contact Seller	List Price	On Sale	Shipping	Best Promo	Final Price	Volume Discount	Financing	Availability	Seller's Page
BEST PRICE 1 Product Purchase @ Link.springer.com		$79.99	$79.99		10% OFF This deals requires coupon	$72.00		See Site	In stock	Visit Store

Product Details

Brand

Springer Nature

Manufacturer

N/A

Part Number

GTIN

9783658400590

Condition

New

Product 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.

Available Colors

N/A

Available Sizes

N/A