The effect of decreasing interest rates on European banks’ earnings quality

Earnings quality (EQ) is an indicator generally defined as a mix of many components like persistence, predictability, volatility and smoothing of earnings. This study is based on the hypothesis that in the banking sector, any changes in interest rates make a remarkable effect on these characteristic...

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Bibliographic Details
Main Authors: Andras Takacs, Tamas Szucs
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2019-07-01
Series:Banks and Bank Systems
Subjects:
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/12222/BBS_2019_02_Takacs.pdf