skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Frequency of Interim Reporting and Impairment Losses on Financial Assets

BBR Brazilian business review (Portuguese ed.), 2023-03, Vol.20 (2), p.118-132

COPYRIGHT 2023 Fucape Business School/ Brazilian Business Review ;2023. This work is published under https://creativecommons.org/licenses/by/4.0/ (the“License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2023.20.2.1.en

Full text available

Citations Cited by
  • Title:
    Frequency of Interim Reporting and Impairment Losses on Financial Assets
  • Author: Ferreira, Ana Clara ; Morais, Ana
  • Subjects: Accounting ; Banks (Finance) ; Costs ; Earnings management ; Financial reporting ; Flexibility ; Hypotheses ; MANAGEMENT ; Profits ; Subjectivity
  • Is Part Of: BBR Brazilian business review (Portuguese ed.), 2023-03, Vol.20 (2), p.118-132
  • Description: 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 suggest the existence of a negative and significant association between the increase in the frequency of interim reporting and the amount of impairment losses on financial assets recognised in the profit or loss. This study is useful for regulators and supervisors, since its conclusions are relevant for the definition of the frequency of interim reporting, showing the consequences of its increase.
  • Publisher: Vitória: Fucape Business School/ Brazilian Business Review
  • Language: English;Portuguese
  • Identifier: ISSN: 1808-2386
    ISSN: 1807-734X
    EISSN: 1808-2386
    EISSN: 1807-734X
    DOI: 10.15728/bbr.2023.20.2.1.en
  • Source: SciELO
    Alma/SFX Local Collection
    ProQuest Central
    DOAJ Directory of Open Access Journals
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait