Loan-loss provisions, earnings management, and capital management by Russian banks : the impact of changes in banking regulation and oversight
Year of publication: |
2021
|
---|---|
Authors: | Nikulin, Egor ; Downing, Jeff |
Published in: |
Eurasian business review. - Cham : Springer International Publishing AG, ISSN 2147-4281, ZDB-ID 2646820-7. - Vol. 11.2021, 4, p. 659-677
|
Subject: | Loan-loss provisions | Earnings management | Capital management | Banking regulation | Bankenaufsicht | Banking supervision | Bilanzpolitik | Accounting policy | Bankenregulierung | Bank regulation | Bank |
-
Earnings and capital management and signaling : the use of loan-loss provisions by European banks
Curcio, Domenico, (2015)
-
Did the regulatory changes of 1999 and 2001 affect income smoothing behavior of US banks?
Mamun, Abdullah al, (2019)
-
Dal Maso, Lorenzo, (2018)
- More ...
-
Fair-value accounting, asset sales and banks’ lending
Downing, Jeff, (2018)
-
Accounting standards and banking regulation : some effects of divergence
Downing, Jeff, (2019)
-
Audit exemptions and compliance with tax and accounting regulations
Downing, Jeff, (2019)
- More ...