Frequência do Relato Intercalar e Perdas por Imparidade de Ativos Financeiros .

The article analyzes the impact of increasing the frequency of interim reporting on the value of impairment losses on financial assets in listed banks. The study uses the difference-in-differences method applied to a sample of 36 banks from the EU-15 from 2009 to 2018. The results suggest a significant and negative association between the increase in reporting frequency and the value of impairment losses on financial assets. The study is useful for regulators and supervisors in defining interim reporting periods. [Extracted from the article]