Widyatini, Ignatia Ryana - In: Global business and finance review 29 (2024) 2, pp. 57-70
loss provisions (LLP) as income reduc- tion accounts on the income statement. Multiple regression testing is used to … measure the significant effect of off-balance sheet activities on discretionary behavior in LLP and the role of market power … of credit and bank guarantees will be interesting to examine. Originality/value: Previous studies have observed LLP in …