Bank earnings smoothing, audit quality and procyclicality in Africa : the case of loan loss provisions
Peterson K. Ozili
| Year of publication: |
2017
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|---|---|
| Authors: | Ozili, Peterson K. |
| Published in: |
Review of accounting & finance. - Bingley : Emerald Group Publishing Limited, ISSN 1475-7702, ZDB-ID 2084662-9. - Vol. 16.2017, 2, p. 142-161
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| Subject: | Earnings management | Audit quality | Income smoothing | Dynamic provisioning | Loan loss provisions | Procyclicality | Bankenaufsicht | Banking supervision | Bilanzpolitik | Accounting policy | Kreditgeschäft | Bank lending | Wirtschaftsprüfung | Financial audit | Kreditrisiko | Credit risk | Verlust | Loss | Basler Akkord | Basel Accord | Bank | Konjunktur | Business cycle |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/RAF-12-2015-0188 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011738383