The study looked at 30 of the world's largest banks to see if the quality of information they share about expected credit losses is affected by the types of loans they give out. They found that banks in less developed markets and with more long-term loans tend to share less information about their expected credit losses. Banks with better loan portfolios are more likely to disclose this information, especially in mature markets. Banks in less developed markets have less incentive to share information about their expected credit losses.