Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord
Year of publication: |
March 2017
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Authors: | Lim, Chu Yeong ; Yong, Kevin Ow |
Published in: |
China journal of accounting research : CJAR. - Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], ISSN 2214-1421, ZDB-ID 2548343-2. - Vol. 10.2017, 1, p. 9-32
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Subject: | Basel Accord | Income smoothing | Loan loss provisions | Corporate banking | Retail banking | Basler Akkord | Kreditrisiko | Credit risk | Bank | Bankenaufsicht | Banking supervision | Kreditgeschäft | Bank lending | Privatkundengeschäft | Personal banking | Welt | World |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1016/j.cjar.2016.08.003 [DOI] hdl:10419/187662 [Handle] |
Classification: | M41 - Accounting ; M48 - Government Policy and Regulation |
Source: | ECONIS - Online Catalogue of the ZBW |
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