IAS 39, income smoothing, and pro-cyclicality : evidence from Hong Kong banks
Year of publication: |
2016
|
---|---|
Authors: | Azira Abdul Adzis ; Tripe, David ; Dunmore, Paul V. |
Published in: |
Journal of financial economic policy. - Bingley : Emerald, ISSN 1757-6385, ZDB-ID 2527222-6. - Vol. 8.2016, 1, p. 80-94
|
Subject: | Banks | Accounting and auditing | Hongkong | Hong Kong | Bank | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | IFRS | Unternehmenspublizität | Corporate disclosure |
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