Income smoothing through loan loss provisions in south and Eastern European banks
Albulena Shala, Valentin Toçi, Skender Ahmeti
| Year of publication: |
2020
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|---|---|
| Authors: | Shala, Albulena ; Toçi, Valentin ; Ahmeti, Skender |
| Published in: |
Zbornik radova Ekonomskog Fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu. - Rijeka : Univ., ISSN 1846-7520, ZDB-ID 2262889-7. - Vol. 38.2020, 2, p. 429-452
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| Subject: | loan loss provisioning | South and Eastern European banks | income smoothing | capital management hypothesis | discretionary component | non-discretionary component | Kreditgeschäft | Bank lending | Osteuropa | Eastern Europe | Bank | Verlust | Loss | Bilanzpolitik | Accounting policy | Gewinn | Profit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.18045/zbefri.2020.2.429 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012430430