The influence of accounting enforcement on earnings quality of banks : implications of bank regulation and the global financial crisis
Year of publication: |
September/October 2018
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Authors: | Dal Maso, Lorenzo ; Kanagaretnam, Kiridaran ; Lobo, Gerald J. ; Terzani, Simone |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 37.2018, 5, p. 402-419
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Subject: | Accounting enforcement | Bank regulation | Earnings quality | Loan loss provisions | Earnings benchmarks | Global financial crisis | Bankenaufsicht | Banking supervision | Finanzkrise | Financial crisis | Bilanzpolitik | Accounting policy | Welt | World | Bankenregulierung | Bank | Kreditgeschäft | Bank lending |
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