Banking sector earnings management using loan loss provisions in the Fintech era
Peterson K. Ozili
| Year of publication: |
2022
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|---|---|
| Authors: | Ozili, Peterson K. |
| Published in: |
International journal of managerial finance : IJMF. - Bradford : Emerald, ISSN 1758-6569, ZDB-ID 2227388-8. - Vol. 18.2022, 1, p. 75-93
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| Subject: | Banking sector | Digital finance | Earnings management | Earnings smoothing | Fintech | Income smoothing | Legal quality | Loan loss provisions | Market power | Nonperforming loans | Regulatory quality | Bilanzpolitik | Accounting policy | Kreditgeschäft | Bank lending | Finanztechnologie | Financial technology | Kreditrisiko | Credit risk | Bank | Verlust | Loss | Gewinn | Profit | Finanzdienstleistung | Financial services |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/IJMF-07-2020-0369 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012797746