New Accounting Rules for Loan Loss Provisions in Europe: Much Ado about Nothing?
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Cited by:
- Albulena Shala & Skender Ahmeti & Rezearta Sh. Perri, 2017. "A Review on Accounts Manipulation via Loan Loss Provisions to Manage Earnings and Impact of IFRS," EuroEconomica, Danubius University of Galati, issue 1(36), pages 113-121, May.
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More about this item
Keywords
earnings management; IFRS 9; impairment; loan loss provisions; stock market reaction;All these keywords.
JEL classification:
- G1 - Financial Economics - - General Financial Markets
- G2 - Financial Economics - - Financial Institutions and Services
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fields
This paper has been announced in the following NEP Reports:- NEP-BAN-2015-05-16 (Banking)
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