Work

Capital management and provisioning procyclicality. Evidence from the ECL adoption in the European Union banking context

Year: 2025

Type: article

Source: International Journal of Accounting and Information Management

DOI: 10.1108/ijaim-04-2024-0141

Authors: Martina Prisco, Alessandra Allini, Riccardo Macchioni, Claudia Zagaria

Institutions: University of Naples Federico II, University of Campania "Luigi Vanvitelli"

Language: English

Topic: Banking stability, regulation, efficiency

Subfield: Finance

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4411215441

FWCI: 1.869

Cites: 50

Cited by: 2

Related to: 10