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Income smoothing management and loan loss provisions in the banking system
Gómez-Ortega, Alba; Licerán-Gutiérrez, Ana; … - In: The journal of risk finance : JRF 24 (2023) 5, pp. 537-553
Persistent link: https://www.econbiz.de/10014430823
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Impact of the application of IFRS 9 on listed Spanish credit institutions : implications from the regulatory, supervisory and auditing point of view
Gómez-Ortega, Alba; Gelashvili, Vera; Delgado Jalón, … - In: The journal of risk finance : JRF 23 (2022) 4, pp. 437-455
Persistent link: https://www.econbiz.de/10013370599