مقاله انگلیسی رایگان در مورد فرکانس گزارشگری مالی بانکها و کیفیت داراییها – aaajournals 2017

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مشخصات مقاله
ترجمه عنوان مقاله فرکانس گزارشگری مالی بانکها و کیفیت داراییها
عنوان انگلیسی مقاله Banks’ Financial Reporting Frequency and Asset Quality
انتشار  مقاله سال ۲۰۱۷
تعداد صفحات مقاله انگلیسی  ۵۲ صفحه
هزینه  دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده  نشریه aaajournals
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس میباشد
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری – مدیریت
گرایش های مرتبط حسابداری مالی – بانکداری
نوع ارائه مقاله
ژورنال
مجله / کنفرانس aaajournals
دانشگاه financial reporting frequency, banking, regulation, asset quality, lending
کلمات کلیدی فرکانس گزارشگری مالی، بانکداری، مقررات، کیفیت داراییها، وام دهی
کلمات کلیدی انگلیسی  financial reporting frequency, banking, regulation, asset quality, lending
شناسه دیجیتال – doi https://doi.org/10.2308/accr-51936
کد محصول E11610
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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ABSTRACT
We examine the effects of banks’ financial reporting frequency from 2000 to 2014 and find that quarterly reporting improves their loan portfolio quality. Sample banks experience a relative decrease of about 11 percent in their nonperforming loans after switching to quarterly financial disclosures. Consistent with market discipline enhancing lending practices, these results are stronger in regimes with weaker depositor insurance and external monitoring, and in those with stronger capital markets. We also find that banks that provide quarterly financial information experience lower deposit interest rates and credit default swap spreads. Collectively, our findings suggest that quarterly reporting reduces banks’ risk-taking.
JEL Classifications: G21, G28, G32, M41, M48
INTRODUCTION
We examine the effects of financial reporting frequency on the quality of banks’ loan portfolios. The frequency at which firms provide financial reports to capital markets has long been an important policy issue for accounting standard setters across the world (Gigler, Kanodia, Sapra, and Venugopalan 2014). In the United States, public firms including banks have been required to release quarterly financial statements since 1970, although many companies opted for interim disclosures of financial performance before then (Butler, Kraft, and Weiss 2007). Internationally, reporting requirements have been transient. In the European Union (EU), quarterly reporting was intermittently adopted in the last decade. However, the EU has recently redacted the interim reporting requirements. This reduction in reporting frequency diverges from the current banking regulatory environment, which demands a significant amount of financial information from banks (e.g., Copelovitch, Gandrud, and Hallerberg 2015). The frequent amendments to the reporting requirements are signs that policymakers are uncertain about the optimal reporting frequency. Our study attempts to offer insights into the effects of changing reporting frequency by examining how quarterly reporting affects bank behavior.

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