Earnings Management and Risk Valuation in the Banking Industry: Evidence from Loan Loss Provisions
An extensive literature examines managers’ incentives to smooth reported earnings using accruals in order to reduce price fluctuation of stocks in markets. Banks have additional incentives to engage in earnings management for a number of reasons, including tighter regulatory environment. They also h...
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| Autors principals: | , , |
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| Format: | Artigo |
| Idioma: | Persa |
| Publicat: |
Allameh Tabataba'i University Press
2018-12-01
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| Col·lecció: | مطالعات تجربی حسابداری مالی |
| Matèries: | |
| Accés en línia: | https://qjma.atu.ac.ir/article_9950_12e171f7a78e2b5ba0153ed5b7258b9a.pdf |
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