Bank income smoothing, ownership concentration and the regulatory environment
Year of publication: |
2014
|
---|---|
Authors: | Bouvatier, Vincent ; Lepetit, Lætitia ; Strobel, Frank |
Published in: |
Journal of banking & finance. - Amsterdam [u.a.] : Elsevier, ISSN 0378-4266, ZDB-ID 752905-3. - Vol. 41.2014, p. 253-270
|
Subject: | Income smoothing | Loan loss provisions | Ownership concentration | Regulatory environment | Bankenaufsicht | Banking supervision | Eigentümerstruktur | Ownership structure | Gewinn | Profit | Bankenregulierung | Bank regulation | Bank | Bilanzpolitik | Accounting policy |
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