Comparative extensiveness of Malaysian and Nigerian banks' earnings management under different accounting standards
Onalo Ugbede, Mohd Lizma, Ahmad Kaseri
| Year of publication: |
Dezember 2016
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|---|---|
| Authors: | Ugbede, Onalo ; Lizma, Mohd ; Kaseri, Ahmad |
| Published in: |
International journal of economic perspectives : IJEP. - Famagusta : Soc., ISSN 1307-1637, ZDB-ID 2464117-0. - Vol. 10.2016, 4, p. 74-81
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| Subject: | Earnings management | Accounting Standards | IFRS | GAAPs | Aggregate Discretionary Accruals | Discretionary Loan Loss Provisions | Loan Quality | Earnings Smoothing | Bilanzpolitik | Accounting policy | Bilanzierungsgrundsätze | Accounting standards | Malaysia | Rückstellung | Accrual | Kreditgeschäft | Bank lending | Gewinn | Profit | Rechnungsabgrenzung | Accruals and deferrals | Nigeria | Bank | Bilanzrecht | Accounting law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011762040