Frequency of Interim Reporting and Impairment Losses on Financial Assets
Ana Clara Ferreira; Ana Morais · DOAJ Open Access Articles
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 associat…