A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS
Year of publication: |
2017
|
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Authors: | Shala, Albulena ; Ahmeti, Skender ; Perri, Rezearta Sh. |
Published in: |
EuroEconomica. - Galaţi : Editura Universitară Danubius, ISSN 2065-3883, ZDB-ID 2543175-4. - Vol. 36.2017, 1, p. 113-121
|
Subject: | Income Smoothing | Discretionary Accruals | Earnings Management | Accounting Choices | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | IFRS | Gewinn | Profit | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
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