Accounting discretion, loan loss provision in financial distress : evidence from commercial banks
Year of publication: |
2022
|
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Authors: | Malik, Amina ; Din, Shahab Ud ; Shafi, Khuram ; Butt, Babar Zaheer ; Aziz, Haroon |
Published in: |
Zagreb international review of economics & business. - Zagreb, ISSN 1331-5609, ZDB-ID 2095154-1. - Vol. 25.2022, 2, p. 1-18
|
Subject: | Financial distress | Z-Score | Discretionary loan loss provisions and Non-discretionary loan loss provisions | Kreditgeschäft | Bank lending | Kreditrisiko | Credit risk | Verlust | Loss | Bilanzpolitik | Accounting policy | Insolvenz | Insolvency | Basler Akkord | Basel Accord |
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