Capital and earnings management : evidence from alternative banking business models
Marwa Elnahass, Marwan Izzeldin, Gerald Steele
| Year of publication: |
March 2018
|
|---|---|
| Authors: | Elnahass, Marwa ; Izzeldin, Marwan ; Steele, Gerald |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 53.2018, 1, p. 20-32
|
| Subject: | IFRS | Regulatory capital management | Earnings management | Expected loan losses | Incurred loan losses | Bilanzpolitik | Accounting policy | Kreditrisiko | Credit risk | Geschäftsmodell | Business model | Basler Akkord | Basel Accord | Bankrisiko | Bank risk |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intacc.2018.02.002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011865122