A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS
Albulena Shala, Skender Ahmeti, Rezearta Sh. Perri
| Year of publication: |
2017
|
|---|---|
| Authors: | Shala, Albulena ; Ahmeti, Skender ; Perri, Rezearta Sh. |
| Published in: |
EuroEconomica. - Galaţi : Editura Universitară Danubius, ISSN 2065-3883, ZDB-ID 2543175-4. - Vol. 36.2017, 1, p. 113-121
|
| Subject: | Income Smoothing | Discretionary Accruals | Earnings Management | Accounting Choices | Bilanzpolitik | Accounting policy | IFRS | Rückstellung | Accrual | Gewinn | Profit | Rechnungswesen | Accounting | Rechnungsabgrenzung | Accruals and deferrals | Gewinnermittlung | Profit determination | Manipulation | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | hdl:11159/732 [Handle] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011667815