The predictive ability of loan loss provisions in banks – effects of accounting standards, enforcement and incentives
Year of publication: |
March 2017
|
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Authors: | Marton, Jan ; Runesson, Emmeli |
Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 49.2017, 2, p. 162-180
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Subject: | Banks | Credit losses | Enforcement | Incentives | Judgment | Kreditgeschäft | Bank lending | Kreditrisiko | Credit risk | Rechtsdurchsetzung | Law enforcement | Bank | Theorie | Theory | Verlust | Loss | IFRS | Bilanzierungsgrundsätze | Accounting standards |
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