Frequency of Interim Reporting and Impairment Losses on Financial Assets

Detalhes bibliográficos
Autor(a) principal: Ferreira, Ana
Data de Publicação: 2022
Outros Autores: Morais, Ana
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: BBR. Brazilian Business Review (English edition. Online)
Texto Completo: http://www.bbronline.com.br/index.php/bbr/article/view/741
Resumo: 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.
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spelling Frequency of Interim Reporting and Impairment Losses on Financial AssetsFrequência do Relato Intercalar e Perdas por Imparidade de Ativos Financeirosreportingfrequencyimpairmentfinancial assetsrelatóriofrequênciaimparidadeativos financeirosThis 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.O estudo analisa o impacto do aumento da frequência do relato intercalar no valor das perdas por imparidade do período de ativos financeiros, nos bancos cotados. O método utilizado é o difference-in-differences aplicado a uma amostra emparelhada de 36 bancos da EU-15, de 2009 a 2018. Os resultados sugerem que existe uma associação significativa e negativa entre o aumento da frequência do relato e o valor das perdas por imparidade do período de ativos financeiros. O estudo é útil para os reguladores e supervisores, uma vez que apresenta conclusões as quais podem ser relevantes para a definição dos períodos de relato intercalar e esclarece algumas das consequências provocadas pelo aumento da frequência deste tipo de relatórios.FUCAPE Business Shool2022-12-23info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/741Brazilian Business Review; Ahead of printBrazilian Business Review; Ahead of print1808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/741/1117http://www.bbronline.com.br/index.php/bbr/article/view/741/1118Copyright (c) 2022 Brazilian Business Reviewhttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessFerreira, AnaMorais, Ana2022-12-23T16:46:32Zoai:ojs.pkp.sfu.ca:article/741Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2022-12-23T16:46:32BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false
dc.title.none.fl_str_mv Frequency of Interim Reporting and Impairment Losses on Financial Assets
Frequência do Relato Intercalar e Perdas por Imparidade de Ativos Financeiros
title Frequency of Interim Reporting and Impairment Losses on Financial Assets
spellingShingle Frequency of Interim Reporting and Impairment Losses on Financial Assets
Ferreira, Ana
reporting
frequency
impairment
financial assets
relatório
frequência
imparidade
ativos financeiros
title_short Frequency of Interim Reporting and Impairment Losses on Financial Assets
title_full Frequency of Interim Reporting and Impairment Losses on Financial Assets
title_fullStr Frequency of Interim Reporting and Impairment Losses on Financial Assets
title_full_unstemmed Frequency of Interim Reporting and Impairment Losses on Financial Assets
title_sort Frequency of Interim Reporting and Impairment Losses on Financial Assets
author Ferreira, Ana
author_facet Ferreira, Ana
Morais, Ana
author_role author
author2 Morais, Ana
author2_role author
dc.contributor.author.fl_str_mv Ferreira, Ana
Morais, Ana
dc.subject.por.fl_str_mv reporting
frequency
impairment
financial assets
relatório
frequência
imparidade
ativos financeiros
topic reporting
frequency
impairment
financial assets
relatório
frequência
imparidade
ativos financeiros
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.
publishDate 2022
dc.date.none.fl_str_mv 2022-12-23
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Artigo revisado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/741
url http://www.bbronline.com.br/index.php/bbr/article/view/741
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/741/1117
http://www.bbronline.com.br/index.php/bbr/article/view/741/1118
dc.rights.driver.fl_str_mv Copyright (c) 2022 Brazilian Business Review
http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Brazilian Business Review
http://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv FUCAPE Business Shool
publisher.none.fl_str_mv FUCAPE Business Shool
dc.source.none.fl_str_mv Brazilian Business Review; Ahead of print
Brazilian Business Review; Ahead of print
1808-2386
1807-734X
reponame:BBR. Brazilian Business Review (English edition. Online)
instname:Fucape Business School (FBS)
instacron:FBS
instname_str Fucape Business School (FBS)
instacron_str FBS
institution FBS
reponame_str BBR. Brazilian Business Review (English edition. Online)
collection BBR. Brazilian Business Review (English edition. Online)
repository.name.fl_str_mv BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)
repository.mail.fl_str_mv || bbronline@bbronline.com.br
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