Fair value accounting and management opportunism on earnings management in banking sector : first evidence
Year of publication: |
2018
|
---|---|
Authors: | Tutino, Marco ; Pompili, Marco |
Published in: |
Corporate ownership & control : international scientific journal. - Sumy : Virtus Interpress, ISSN 1727-9232, ZDB-ID 2472114-1. - Vol. 15.2017/2018, 2, p. 59-69
|
Subject: | Fair Value Accounting | Fair Value Hierarchy | Earning Management | Earning Quality | Banking | Fair-Value-Bilanzierung | Fair value accounting | Bilanzpolitik | Accounting policy | Bank | IFRS |
-
Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision
Bratten, Brian, (2020)
-
Fair value accounting and earnings persistence : evidence from international banks
Yao, Daifei, (2018)
-
The association between fair value measurements and banks' discretionary accounting choices
Xu, Xiaolu, (2019)
- More ...
-
Tutino, Marco, (2017)
-
Do European Funds support the formation of firms? New evidence from Italy
Ciffolilli, Andrea, (2019)
-
Pastore, Francesco, (2019)
- More ...