Effect of covid-19 on loan loss provisions and earnings management of european banks, the
Auteur :
Lamaj, Merjona
Éditeur :
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
ISBN :
9783658400590
Date de publication :
13 janv. 2023
Dimensions :
21,0 x 14,8 cm
Langue :
Anglais
Pays d'origine :
Allemagne
This book examines the effect of Covid-19 on loan loss provisions (LLPs) and earnings management of European banks. 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.