Discretionary loan loss provision behavior in the US banking industry
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DOI: 10.1007/s11156-019-00854-z
Abstract: Earnings management can be opportunistic and add noise to earnings, or informative about a firm’s underlying economic performance and add information to financial reports. Our study examines earnings management in banks with different levels of… read more here.
Keywords: management; earnings management; private banks; discretionary loan ... See more keywords