Do dynamic provisions reduce income smoothing using loan Loss provisions?
Year of publication: |
2011-09
|
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Authors: | Pérez, Daniel ; Salas-Fumás, Vicente ; Saurina, Jesús |
Institutions: | Banco de España |
Subject: | income smoothing | earnings management | transparency | countercyclical provisioning |
Extent: | application/pdf |
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Series: | |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Number 1118 32 pages |
Classification: | G18 - Government Policy and Regulation ; G21 - Banks; Other Depository Institutions; Mortgages ; M41 - Accounting |
Source: |
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Do dynamic provisions reduce income smoothing using loan loss provisions?
Pérez Cid, Daniel, (2011)
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Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions?
Perez, Daniel, (2011)
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Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany
Bornemann, Sven, (2010)
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Pérez, Daniel, (2005)
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