Earnings management and ownership type in microfinance institutions : an international evidence
Year of publication: |
2023
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Authors: | Lassoued, Naima |
Published in: |
Afro-Asian Journal of Finance and Accounting : AAJFA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1751-6455, ZDB-ID 2408741-5. - Vol. 13.2023, 4, p. 528-549
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Subject: | microfinance institutions | MFIs | provision for loan impairment | emerging economies | earnings management | ownership type | Mikrofinanzierung | Microfinance | Bilanzpolitik | Accounting policy | Eigentümerstruktur | Ownership structure | Bankenaufsicht | Banking supervision | Welt | World | Schwellenländer | Emerging economies |
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