Discretionary provisioning practices among Western European banks
Year of publication: |
2017
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Authors: | Ozili, Peterson K. |
Published in: |
Journal of financial economic policy. - Bingley : Emerald, ISSN 1757-6385, ZDB-ID 2527222-6. - Vol. 9.2017, 1, p. 109-118
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Subject: | Financial institutions and services | Financial markets and institutions | Income smoothing | Accounting and auditing | Managerial discretion | Bank regulation | Bank | Finanzsektor | Financial sector | Bankenregulierung | Wirtschaftsprüfung | Financial audit | EU-Staaten | EU countries | Bilanzpolitik | Accounting policy |
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