Why Do Bank Managers Understate Loan Loss Reserves?

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Marina Balboa, Germán López‐Espinosa, Lenos G Trigeorgis, Antonio Rubia
DOI: 10.2139/ssrn.6102266
Cited by: 0

Fields of Study & Subjects

Banking stability regulation efficiency Auditing Earnings Management Governance Risk Management in Financial Firms

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Document type
Preprint