Olszak, Malgorzata; Pipien, Mateusz; Roszkowska, Sylwia; … - Wydział Zarządzania, Uniwersytet Warszawski - 2014
. Our study sheds some light on whether procyclicality of loan loss provisions and income smoothing with loan loss … procyclical loan loss provisions and that engage less in income smoothing is more sensitive to capital ratios. This sensitivity is …