Income smoothing through loan loss provisions in south and Eastern European banks
Year of publication: |
2020
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Authors: | Shala, Albulena ; Toçi, Valentin ; Ahmeti, Skender |
Published in: |
Zbornik radova Ekonomskog Fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu. - Rijeka : Univ., ISSN 1846-7520, ZDB-ID 2262889-7. - Vol. 38.2020, 2, p. 429-452
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Subject: | loan loss provisioning | South and Eastern European banks | income smoothing | capital management hypothesis | discretionary component | non-discretionary component | Kreditgeschäft | Bank lending | Osteuropa | Eastern Europe | Bank | Verlust | Loss | Bilanzpolitik | Accounting policy | Gewinn | Profit |
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