FAKTOR-FAKTOR YANG MEMPENGARUHI DISCRETIONARY LOAN LOSS PROVISIONS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this study was to obtain empirical evidence about the effect of earnings before tax and provisions, the quality of voluntary disclosure, needs for external financing, other alternatives to earnings management, and firm size to discretionary loan loss provisions in banking companies li...

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Principais autores:	Sofia Prima Dewi, Eveline Eveline
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Universitas Tarumanagara 2017-11-01
coleção:	Jurnal Manajemen
Assuntos:	earnings before tax and provisions, the quality of voluntary disclosure, needs for external financing, other alternatives to earnings management, firm size, discretionary loan loss provisions
Acesso em linha:	http://ecojoin.org/index.php/EJM/article/view/261
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