Non‐traditional Banking Activities and Bank Financial Reporting Quality Journal Articles uri icon

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abstract

  • AbstractWe examine whether and how non‐traditional banking activities affect the quality of banks’ financial reporting. We find that a bank’s ratio of non‐interest income (derived from non‐traditional activities) to total operating income is positively and significantly associated with the magnitude of discretionary loan loss provisions, our proxy for financial reporting quality.

publication date

  • April 2021