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Journal of Central Banking Theory and Practice
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The impact of earnings variability and regulatory measures on income smoothing: Evidence from panel regression
Malik, Amina
;
Aziz, Haroon
;
Din, Shahab Ud
- In:
Journal of Central Banking Theory and Practice
10
(
2021
)
1
,
pp. 183-201
used proxy, i.e. loan loss provisions (LLPs). Moreover, earnings before tax and provisions (EBTP) and
loan
to
deposit
ratio
…
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