Managerial discretions and loan loss provisions in Nigerian banks : empirical IFRS and risk evidence
Year of publication: |
2022
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Authors: | Salami, Abdulai Agbaje ; Uthman, Ahmad Bukola ; Owoade, Ruth Oluwayemisi |
Published in: |
Central European review of economics and management : CEREM. - Wrocław, Poland : WSB University in Wroclaw, ISSN 2544-0365, ZDB-ID 2969401-2. - Vol. 6.2022, 2, p. 71-115
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Subject: | Deposit money banks | IFRSs | loan loss provisions | managerial discretions | solvency risk | IFRS | Kreditrisiko | Credit risk | Verlust | Loss | Kreditgeschäft | Bank lending | Bankrisiko | Bank risk | Nigeria | Bank | Basler Akkord | Basel Accord |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.29015/cerem.943 [DOI] |
Classification: | d22 ; G21 - Banks; Other Depository Institutions; Mortgages ; G28 - Government Policy and Regulation ; L20 - Firm Objectives, Organization, and Behavior. General ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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