The effect of corporate taxation on bank transparency : evidence from loan loss provisions
Year of publication: |
April/May 2017
|
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Authors: | Andries, Kathleen ; Gallemore, John ; Jacob, Martin |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 63.2017, 2/3, p. 307-328
|
Subject: | Bank transparency | Bank regulation | Loan loss provisions | Corporate taxation | Unternehmensbesteuerung | Kreditgeschäft | Bank lending | Kreditrisiko | Credit risk | Bankenregulierung | Bank | Verlust | Loss | Basler Akkord | Basel Accord | Unternehmenspublizität | Corporate disclosure |
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