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- W4318816524 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. Design/methodology/approach The paper used conceptual discourse analysis to explain the role of CBDC in bank earnings management. Findings Banks will use accruals, such as LLPs, to manage earnings when CBDC-induced bank disintermediation leads to a reduction in bank deposits, a reduction in bank lending and a likely reduction in reported earnings. Bank managers will mitigate the reduction in reported earnings by lowering discretionary LLPs to increase reported earnings. Originality/value The recent emergence of CBDC in the digital currency universe has led to increased research interest on the role of CBDC in corporations and society. This study contributes to the literature by focusing on banks, and examining the effect of CBDC on bank earnings management." @default.
- W4318816524 created "2023-02-02" @default.
- W4318816524 creator A5048973657 @default.
- W4318816524 date "2023-02-02" @default.
- W4318816524 modified "2023-10-01" @default.
- W4318816524 title "Central bank digital currency and bank earnings management using loan loss provisions" @default.
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- W4318816524 doi "https://doi.org/10.1108/dprg-11-2022-0139" @default.
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