Nonlinear dynamics in discretionary accruals : an analysis of bank loan-loss provisions
Year of publication: |
2013
|
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Authors: | Balboa, Marina ; López-Espinosa, Germán ; Rubia, Antonio |
Published in: |
Journal of banking & finance. - Amsterdam [u.a.] : Elsevier, ISSN 0378-4266, ZDB-ID 752905-3. - Vol. 37.2013, 12, p. 5186-5207
|
Subject: | Earnings management | Income smoothing | Multi-way cluster | Panel data | Threshold regression | Bilanzpolitik | Accounting policy | Bankenaufsicht | Banking supervision | Panel | Panel study | Rückstellung | Accrual | Regressionsanalyse | Regression analysis | Gewinn | Profit | Theorie | Theory | Bank |
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