Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa : The Case of Loan Loss Provisions
Year of publication: |
2017
|
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Authors: | Ozili, Peterson K |
Publisher: |
[2017]: [S.l.] : SSRN |
Subject: | Wirtschaftsprüfung | Financial audit | Kreditgeschäft | Bank lending | Kreditrisiko | Credit risk | Afrika | Africa | Bilanzpolitik | Accounting policy | Basler Akkord | Basel Accord | Bank | Konjunktur | Business cycle | Dienstleistungsqualität | Service quality |
Extent: | 1 Online-Ressource (29 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Review of Accounting and Finance, Vol. 16, No. 2, 2017 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 2017 erstellt |
Classification: | G21 - Banks; Other Depository Institutions; Mortgages ; G28 - Government Policy and Regulation ; M41 - Accounting ; O55 - Africa ; N27 - Africa; Oceania |
Source: | ECONIS - Online Catalogue of the ZBW |
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