PRUDENTIAL REGULATORY REGIMES, ACCOUNTING STANDARDS, AND EARNINGS MANAGEMENT IN THE BANKING INDUSTRY
We analyze if a change in accounting standard or a change in prudential regulation impacts banks’ loan loss provision. We find that, in general, the banks using a principles-based accounting standard exhibit a lower level of earnings management compared to banks using a rules-based accounting standa...
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| Autori principali: | , , , |
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Bank Indonesia
2019-02-01
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| Serie: | Buletin Ekonomi Moneter dan Perbankan |
| Soggetti: | |
| Accesso online: | https://www.bmeb-bi.org/index.php/BEMP/article/view/975 |
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