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Book Review. Lamaj, M. (Ed.). The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks. Springer Fachmedien Wiesbaden GmbH, 2023

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  • Lorenzo Coronella
  • Monomita Nandy

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  • Lorenzo Coronella & Monomita Nandy, 2025. "Book Review. Lamaj, M. (Ed.). The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks. Springer Fachmedien Wiesbaden GmbH, 2023," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2025(1), pages 215-223.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr202519657
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    References listed on IDEAS

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    1. Morris, Richard D. & Kang, Helen & Jie, Jing, 2016. "The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(2), pages 176-190.
    2. Elnahass, Marwa & Trinh, Vu Quang & Li, Teng, 2021. "Global banking stability in the shadow of Covid-19 outbreak," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 72(C).
    3. Raj Chetty & John N Friedman & Michael Stepner & Opportunity Insights Team & Camille Baker & Harvey Barnhard & Matt Bell & Gregory Bruich & Tina Chelidze & Lucas Chu & Westley Cineus & Sebi Devlin-Fol, 2024. "The Economic Impacts of COVID-19: Evidence from a New Public Database Built Using Private Sector Data," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 139(2), pages 829-889.
    4. Carlos Noronha & Tiffany Cheng Han Leung & On Ieng Lei, 2015. "Corporate social responsibility disclosure in Chinese railway companies," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 6(4), pages 446-474, November.
    5. Pragyan Deb & Davide Furceri & Jonathan D. Ostry & Nour Tawk, 2022. "The Economic Effects of COVID-19 Containment Measures," Open Economies Review, Springer, vol. 33(1), pages 1-32, February.
    6. Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas, 2012. "Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany," Journal of Banking & Finance, Elsevier, vol. 36(8), pages 2403-2415.
    7. El Sood, Heba Abou, 2012. "Loan loss provisioning and income smoothing in US banks pre and post the financial crisis," International Review of Financial Analysis, Elsevier, vol. 25(C), pages 64-72.
    8. Curcio, Domenico & De Simone, Antonio & Gallo, Angela, 2017. "Financial crisis and international supervision: New evidence on the discretionary use of loan loss provisions at Euro Area commercial banks," The British Accounting Review, Elsevier, vol. 49(2), pages 181-193.
    9. Gunther Gebhardt & Zoltan Novotny-Farkas, 2011. "Mandatory IFRS Adoption and Accounting Quality of European Banks," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 38(3-4), pages 289-333, April.
    10. Carlos Noronha & Tiffany Cheng Han Leung & On Ieng Lei, 2015. "Corporate social responsibility disclosure in Chinese railway companies," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 6(4), pages 446-474, November.
    11. Nicholas Bloom & Robert S. Fletcher & Ethan Yeh, 2021. "The Impact of COVID-19 on US Firms," NBER Working Papers 28314, National Bureau of Economic Research, Inc.
    12. Filip, Andrei & Raffournier, Bernard, 2014. "Financial Crisis And Earnings Management: The European Evidence," The International Journal of Accounting, Elsevier, vol. 49(4), pages 455-478.
    13. Hsu, Yu-Lin & Yang, Ya-Chih, 2022. "Corporate governance and financial reporting quality during the COVID-19 pandemic," Finance Research Letters, Elsevier, vol. 47(PB).
    14. Iatridis, George & Dimitras, Augustinos I., 2013. "Financial crisis and accounting quality: Evidence from five European countries," Advances in accounting, Elsevier, vol. 29(1), pages 154-160.
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