The impact of earnings management and the economic cycle on stress test results
Gregorio Labatut-Serer, Elisabeth Bustos-Contell, and Salvador Climent-Serrano
| Year of publication: |
2024
|
|---|---|
| Authors: | Labatut Serer, Gregorio ; Bustos-Contell, Elisabeth ; Climent-Serrano, Salvador |
| Published in: |
Research handbook on financial accounting. - Cheltenham, UK : Edward Elgar Publishing, ISBN 978-1-80392-059-7. - 2024, p. 45-61
|
| Subject: | Stress test scenarios | Loan loss provisions | Non-performing loans | European Banking Authority | Kreditrisiko | Credit risk | Stresstest | Stress test | Bankrisiko | Bank risk | Bilanzpolitik | Accounting policy | EU-Staaten | EU countries | Notleidender Kredit | Non-performing loan | Bankenaufsicht | Banking supervision | Konjunktur | Business cycle | Bank | Kreditgeschäft | Bank lending |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section |
| Language: | English |
| Other identifiers: | 10.4337/9781803920597.00010 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014474901