Bank provision reversals and income smoothing : a case study
Year of publication: |
2023
|
---|---|
Authors: | Aggelopoulos, Eleftherios ; Geōrgopoulos, Antōnēs N. ; Kotsiantis, Sotiris |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 42.2023, 3, p. 1-22
|
Subject: | Bank loan provision reversals | Income smoothing | Income tarkets | Bounded rationality concept | Machine learning | Recession | Theorie | Theory | Begrenzte Rationalität | Bounded rationality | Konjunktur | Business cycle | Schätzung | Estimation | Kreditgeschäft | Bank lending | Gewinn | Profit | Bank |
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