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