The role of banking supervision in credit risk disclosures and loan loss provisions
Purpose – The aim of this paper is to analyse the effect of the level of supervisory power on the level of disclosure of loan loss provisions and on the use of this item for income smoothing purposes. Design/methodology/approach – Our sample includes 60 European banks from 15 countries, covering the...
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| Other Authors: | , |
| Format: | article |
| Language: | eng |
| Published: |
2022
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10400.5/24504 |
| Country: | Portugal |
| Oai: | oai:www.repository.utl.pt:10400.5/24504 |