Policy uncertainty and loan loss provisions in the banking industry
Year of publication: |
2020
|
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Authors: | Ng, Jeffrey ; Saffar, Walid ; Zhang, Janus Jian |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 25.2020, 2, p. 726-777
|
Subject: | Policy uncertainty | Accruals estimates | Banking | Loan loss provisions | Earnings management | Bankenaufsicht | Banking supervision | Bilanzpolitik | Accounting policy | Kreditgeschäft | Bank lending | Bank | Verlust | Loss | Kreditrisiko | Credit risk | Rückstellung | Accrual |
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