Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?
Author:
Affiliation:
1. Area Accounting & Taxation, University of Mannheim, Mannheim, Germany
2. Deutsche Bundesbank, Frankfurt, Germany
3. School of Business and Economics, University of Tübingen, Tübingen, Germany
Funder
German Research Foundation
CRC TRR 266 program
Publisher
Informa UK Limited
Subject
Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/09638180.2023.2277327
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1. A Crisis of Banks as Liquidity Providers
2. Banks’ Financial Reporting and Financial System Stability
3. Private versus Public Corporate Ownership: Implications for Future Changes in Profitability
4. Earnings quality in UK private firms: comparative loss recognition timeliness
5. Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings
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