We examine whether and how non-traditional banking activities affect the quality of banks’ financial reporting. We find that a bank’s ratio of non-interest income (derived from non-traditional activities) to total operating income is positively and significantly associated with the magnitude of discretionary loan loss provisions, our proxy for financial reporting quality.

中文翻译：

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非传统银行业务与银行财务报告质量

我们研究了非传统银行业务是否以及如何影响银行财务报告的质量。我们发现，银行的非利息收入（源自非传统活动）与总营业收入之比与全权委托贷款损失准备金的数量呈正相关，这是我们财务报告质量的代名词。