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Language: en
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Type: BOOK - Published: 2018 - Publisher:
This paper explores the impact of institutional factors on earnings management by investigating whether and to what extent the features of the national supervis
Language: en
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Type: BOOK - Published: 2017 - Publisher:
Prior research shows that banks have strong incentives to use loan loss provisions to smooth income. Using a sample of 878 US bank holding companies over the pe
Language: en
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Type: BOOK - Published: 2019 - Publisher:
We examine the impact of SFAS 133, Accounting for Derivative Instruments and Hedging Activities, on the reporting behavior of commercial banks and the informati
Language: en
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Type: BOOK - Published: 2017 - Publisher:
The violation of regulatory targets is potentially costly for banks. To the extent that managers have discretion in setting loan loss provisions, they have stro
Language: en
Pages: 26
Pages: 26
Type: BOOK - Published: 2016 - Publisher:
This paper analyses income smoothing behavior and procyclical effect of loan loss provisions in Islamic bank. The model includes the use of loan loss provisions