Billings, B. Anthony; Musazi, Buagu - In: American Journal of Finance and Accounting 1 (2008) 1, pp. 69-86
So far the earnings management literature has failed to establish the impact of taxes on the Loan Loss Provisions (LLPs) of financial institutions. We extend the discretionary LLP literature to a less studied area regarding the role of taxes in determining the behaviour of LLPs in a sample of...