Digital Policy, Regulation & Governance : Central bank digital currency and bank earnings management using loan loss provisions

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Digital Policy, Regulation & Governance : Central bank digital currency and bank earnings management using loan loss provisions

Abstract
Purpose – This paper aims to analyse the role of central bank digital currency (CBDC) in bank earnings
management and focus on how CBDC activity might influence banks to engage in accrual earnings
management using loan loss provisions (LLPs) and the implications for earnings quality.

Statement of Responsibility

Author(s)

Peterson K. Ozili - Personal Name

Edition

Call Number

Subject(s)

Banks, Earnings management, Central bank digital c
Loan loss provisions, Disintermediation,
Accruals, Income smoothing, Migration,
Earnings quality, Income smoothing

Classification

NONE

Series Title

GMD

Text

Language

ENGLISH

Publisher

EMERALD INSIGHT

Publishing Year

2023

Publishing Place

ENGLAND

Specific Detail Info

JURNAL ILMU HUKUM

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APA Citation

Peterson K. Ozili. (2023).Digital Policy, Regulation & Governance : Central bank digital currency and bank earnings management using loan loss provisions.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd