Credit unions and earnings management to mitigate political scrutiny over tax-exempt status
James D. Brushwood, Curtis M. Hall, Stephen J. Lusch
| Year of publication: |
2022
|
|---|---|
| Authors: | Brushwood, James D. ; Hall, Curtis M. ; Lusch, Stephen J. |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 41.2022, 4, p. 1-19
|
| Subject: | Credit union | Earnings management | Loan loss provision | Tax-exempt | Bankenaufsicht | Banking supervision | Steuervergünstigung | Tax incentive | Bilanzpolitik | Accounting policy | Genossenschaftsbank | Cooperative bank | Kreditgeschäft | Bank lending |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2021.106907 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013364351