Loan loss provisions, earnings management and capital management under IFRS : the case of EU commercial banks
Stergios Leventis; Panagiotis E. Dimitropoulos; Asokan Anandarajan
| Year of publication: |
2011
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|---|---|
| Authors: | Leventis, Stergios ; Dimitropoulos, Panagiotis E. ; Anandarajan, Asokan |
| Published in: |
Journal of financial services research : JFSR. - Dordrecht [u.a.] : Springer Science + Business Media Inc., ISSN 0920-8550, ZDB-ID 1027136-3. - Vol. 40.2011, 1/2, p. 103-122
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| Subject: | Earnings management | Capital management | Loan loss provisions | IFRS | European Union | Bilanzpolitik | Accounting policy | Bankenaufsicht | Banking supervision | Kreditgeschäft | Bank lending | Kreditrisiko | Credit risk | Verlust | Loss | Basler Akkord | Basel Accord | Bank |
| 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/10009309810