Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks
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Volume (Year): 40 (2011)
Issue (Month): 1 (October)
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- Kim, Myung-Sun & Kross, William, 1998. "The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 69-99, February.
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