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

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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.

Author Biography:

Merjona Lamaj is a research associate and PhD student at the Vienna University of Economics and Business (WU) in Austria. Her research focuses on international accounting with main interest in financial and insurance companies.
Release date Australia
January 13th, 2023
Author
Audience
  • Professional & Vocational
Edition
1st ed. 2023
Illustrations
6 Illustrations, black and white; XV, 57 p. 6 illus. Textbook for German language market.
Pages
57
ISBN-13
9783658400590
Product ID
36079703

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