IFRS 9 and earnings management : the case of European commercial banks
Year of publication: |
2023
|
---|---|
Authors: | Nnadi, Matthias ; Keskudee, Atis ; Amaewhule, Wey |
Published in: |
International journal of accounting and information management. - Bradford : Emerald, ISSN 1758-9037, ZDB-ID 2406360-5. - Vol. 31.2023, 3, p. 504-527
|
Subject: | Commercial banks | Accruals | Earnings management | IFRS 9 | Loan loss provision | IFRS | Bilanzpolitik | Accounting policy | Bank | EU-Staaten | EU countries | Rückstellung | Accrual | Kreditgeschäft | Bank lending |
-
Pandey, Ashish, (2022)
-
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul, (2017)
-
Profit smoothing of European banks under IFRS 9
Jakubíková, Oľga, (2022)
- More ...
-
The impact of international financial reporting standards on fund performance
Rubanov, Dmitrij, (2018)
-
Foreign Aid, IFRS Adoption and Foreign Direct Investment
Efobi, Uchenna, (2015)
-
How Does Foreign Aid Affect the Relationship between IFRS Adoption and Foreign Direct Investment?
Uchenna, Efobi, (2015)
- More ...