The effect of fair valuation on banks' earnings quality: empirical evidence from developed and emerging European countries

This study investigates average earnings quality (AEQ) and its determinants in the European banking sector based on data of 409 European banks from the period 2006–2018. We utilize the intensity of fair valuation, average annual interest change, and firm size as explanatory variables for AEQ, with s...

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Detalles Bibliográficos
Autores principales: Takacs, Andras, Szucs, Tamas, Kehl, Daniel, Fodor, Andrew
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier 2020
Materias:
Research Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7725733/
https://www.ncbi.nlm.nih.gov/pubmed/33319106
http://dx.doi.org/10.1016/j.heliyon.2020.e05659

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7725733/
https://www.ncbi.nlm.nih.gov/pubmed/33319106
http://dx.doi.org/10.1016/j.heliyon.2020.e05659

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