This paper analyzes the effect of the timeliness of loan loss provisioning on bank opacity, as measured by stock market micro-structure properties. The key finding of the empirical analysis is that before the 2007-09 financial crisis the timeliness of provisioning has limited effect on bank opacity, while during the crisis more timely provisions are associated with greater transparency.

Tempestività della svalutazione dei crediti e opacità delle banche

IANNOTTA, GIULIANO ORLANDO;
2014

Abstract

This paper analyzes the effect of the timeliness of loan loss provisioning on bank opacity, as measured by stock market micro-structure properties. The key finding of the empirical analysis is that before the 2007-09 financial crisis the timeliness of provisioning has limited effect on bank opacity, while during the crisis more timely provisions are associated with greater transparency.
Iannotta, GIULIANO ORLANDO; S., Kwan
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11565/3974536
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