Frequency of Interim Reporting and Impairment Losses on Financial Assets
This study investigates the impact that increasing the frequency of interim reporting has on the amount of impairment losses on financial assets for a sample of listed banks. The difference-in-differences method is applied for a paired sample of 36 banks of EU-15, between 2009 and 2018. The results...
Saved in:
Main Authors: | Ana Clara Ferreira, Ana Morais |
---|---|
Format: | Article |
Language: | English |
Published: |
FUCAPE Business School
2023-01-01
|
Series: | BBR: Brazilian Business Review |
Subjects: | |
Online Access: | http://www.redalyc.org/articulo.oa?id=123075339001 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS
by: T. Rogulenko, et al.
Published: (2017-06-01) -
THE EFFECT OF STRANDED ASSETS IMPAIRMENT ON FIRM VALUE: THE MODERATING ROLE OF CLIMATE CHANGE RISK DISCLOSURE TRANSPARENCY WITH APPLIED EVIDENCE FROM EGYPTIAN CEMENT INDUSTRY
by: Huda M. Abdallah, et al.
Published: (2025-03-01) -
FORMATION OF THE MARKET OF DIGITAL FINANCIAL ASSETS IN THE RUSSIAN FEDERATION
by: V. Poliakova, et al.
Published: (2019-06-01) -
Exploring the Link between Financial Reporting Models and Earnings Characteristics among Tehran Stock Exchange Listed Companies
by: Roya Amiri, et al.
Published: (2024-06-01) -
SPECIALISED FINANCIAL COMPANIES AS AN INSTRUMENT OF ASSET SECURITISATION
by: Anna I. Navalikhina
Published: (2024-07-01)