Frequency of Interim Reporting and Impairment Losses on Financial Assets
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | |
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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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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