Titolo What drives discretionary loan loss provisions? The role of banks? business model, listing status and COVID-19 crisis in the European banking sector Periodico Financial reporting Anno: 2023 - Fascicolo: 2 - Pagina iniziale: 71 - Pagina finale: 96
Purpose: This study examines whether banks? business models and listing sta-tus drive the discretionary use of loan loss provisions (LLPs) under the Interna-tional Financial Reporting Standard (IFRS) 9 "Financial Instruments".