The Effect of Income Smoothing and Procyclicality Behavior on the Bank Credit Impairment Losses with IAS 39 Adoption in PSAK 55 as a Moderating Variable

The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of procyclicality against the banks�...

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Hlavní autoři: Sparta Sparta, Nadya Trinova
Médium: Artigo
Jazyk:Inglês
Vydáno: Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE) 2020-09-01
Edice:Journal of Economics, Business & Accountancy
Témata:
keywords: income smoothing
procyclicality
ckpn
ias 39
psak 55
On-line přístup:https://journal.perbanas.ac.id/index.php/jebav/article/view/1926
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