Does inefficiency influence earnings management through discretionary loan loss provisions? : evidence from Indian banks
Sarit Biswas, Mousumi Bhattacharya, Sharad Nath Bhattacharya, Pradip H. Sadarangani
| Year of publication: |
2022
|
|---|---|
| Authors: | Biswas, Sarit ; Bhattacharya, Mousumi ; Bhattacharya, Sharad Nath ; Sadarangani, Pradip H. |
| Published in: |
Journal of economic research. - Seoul, ISSN 1226-4261, ZDB-ID 1409101-X. - Vol. 27.2022, 2 (31.8.), p. 85-118
|
| Subject: | Bank | Earnings management | Efficiency | Data envelopment analysis | Emerging economy | Loan loss provision | Bilanzpolitik | Accounting policy | Kreditgeschäft | Bank lending | Data-Envelopment-Analyse | Indien | India | Kreditrisiko | Credit risk | Verlust | Loss | Basler Akkord | Basel Accord | Effizienz |
| 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/10013455004