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In this study, we evaluate the impact of Loan Loss provisions (LLP) on profitability ratios and income smoothing in the … on profitability ratios as well as for the income smoothing purpose. Loan Loss Provision is used as a manipulation tool … over time especially in high earning periods which diminished in profitability ratios. For this purpose, data of 20 …
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corresponding risk-taking, the ensuing effect on their profitability and the respective publication effect. Exploiting the …
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corresponding risk-taking, the ensuing effect on their profitability and the respective publication effect. Exploiting the …
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