#2758. Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?

January 2027publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript4500 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
History;
Economics, Econometrics and Finance (miscellaneous);
Finance;
Economics and Econometrics;
Accounting;
Business, Management and Accounting (miscellaneous);
Business and International Management;
Engineering (miscellaneous);
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Abstract:
The article examines the relationship between financial literacy and transparency of bank financial statements for a sample of US banks. The results show that the financial literacy of their clients can influence the behavior of bank managers with regard to both the mechanics of creating reserves for possible losses on loans, and their opportunistic actions.
Keywords:
Earnings quality; Financial literacy; Financial reporting transparency; Loan loss provisions

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