This paper ̄finds that banking ̄firms' unexpected loan loss provisions had a significant effect of increasing bank opacity, both before and during the 2007–2009 ̄financial crisis. Furthermore, during the financial crisis, the extent to which banks delayed loan loss recognition is found to have had a significant effect on bank opacity, confirming an important concern raised by the Financial Crisis Advisory Group. Overall, banks' practices in managing Reserves seem to have a material impact on their opacity.
Iannotta, G. O., Kwan, S. H., THE IMPACT OF RESERVES PRACTICES ON BANK OPACITY, <<JOURNAL OF FINANCIAL MANAGEMENT, MARKETS AND INSTITUTIONS>>, 2022; 2022 (10 (1)): 1-26. [doi:10.1142/S2282717X22500025] [https://hdl.handle.net/10807/224528]
THE IMPACT OF RESERVES PRACTICES ON BANK OPACITY
Iannotta, Giuliano Orlando
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2022
Abstract
This paper ̄finds that banking ̄firms' unexpected loan loss provisions had a significant effect of increasing bank opacity, both before and during the 2007–2009 ̄financial crisis. Furthermore, during the financial crisis, the extent to which banks delayed loan loss recognition is found to have had a significant effect on bank opacity, confirming an important concern raised by the Financial Crisis Advisory Group. Overall, banks' practices in managing Reserves seem to have a material impact on their opacity.
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