Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks
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Bibliographic InfoArticle provided by Springer in its journal Journal of Financial Services Research.
Volume (Year): 40 (2011)
Issue (Month): 1 (October)
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Web page: http://www.springerlink.com/link.asp?id=102934
Earnings management; Capital management; Loan loss provisions; IFRS; European Union; C23; G14; M41;
Find related papers by JEL classification:
- C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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"Bank income smoothing, ownership concentration and the regulatory environment,"
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- Vincent Bouvatier & Laetitia Lepetit & Frank Strobel, 2014. "Bank Income Smoothing, Ownership Concentration and the Regulatory Environment," Post-Print hal-00916674, HAL.
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