Are banks using hidden reserves to beat earnings benchmarks? : evidence from Germany
Sven Bornemann; Thomas Kick; Christoph Memmel; Andreas Pfingsten
| Year of publication: |
2012
|
|---|---|
| Authors: | Bornemann, Sven ; Kick, Thomas ; Memmel, Christoph ; Pfingsten, Andreas |
| Published in: |
Journal of banking & finance. - Amsterdam [u.a.] : Elsevier, ISSN 0378-4266, ZDB-ID 752905-3. - Vol. 36.2012, 8, p. 2403-2415
|
| Subject: | Deutschland | Germany | Bank | Bilanzpolitik | Accounting policy | Schätzung | Estimation | Prospect Theory | Prospect theory | Stille Reserve | Hidden reserves |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009656241