Internal audit and financial reporting in the Spanish banking industry
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"Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes,"
European Accounting Review,
Taylor & Francis Journals, pages 423-445.
- Daniel Pérez & Vicente Salas-Fumás & Jesús Saurina, 2006. "Earnings and capital management in alternative loan loss provision regulatory regimes," Working Papers 0614, Banco de España;Working Papers Homepage.
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Yahya Ali Al-Matari & Sallahuddin Hassan & Hassan Alaaraj, 2016. "Application of Basel Committee’s New Standards of Internal Audit Function: A Road Map towards Banks’ Performance," International Journal of Economics and Financial Issues, Econjournals, pages 1014-1018.
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More about this item
KeywordsInternal auditing; Banking; Corporate governance; Financial reporting; Spain;
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