Do dynamic provisions reduce income smoothing using loan loss provisions?
Year of publication: |
2010
|
---|---|
Authors: | Pérez, Daniel ; Salas-Fumás, Vicente ; Saurina, Jesús |
Published in: |
Moneda y crédito : revista de economía. - Madrid : Fundación Banco Santander, ISSN 0026-959X, ZDB-ID 414785-6. - Vol. 230.2010, p. 167-197
|
Subject: | Bank | Bilanzpolitik | Accounting policy | Spanien | Spain | 2000-2004 |
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