Nonlinear dynamics in discretionary accruals : an analysis of bank loan-loss provisions
Marina Balboa; Germán López-Espinosa; Antonio Rubia
| Year of publication: |
2013
|
|---|---|
| Authors: | Balboa, Marina ; López-Espinosa, Germán ; Rubia, Antonio |
| Published in: |
Journal of banking & finance. - Amsterdam [u.a.] : Elsevier, ISSN 0378-4266, ZDB-ID 752905-3. - Vol. 37.2013, 12, p. 5186-5207
|
| Subject: | Earnings management | Income smoothing | Multi-way cluster | Panel data | Threshold regression | Bilanzpolitik | Accounting policy | Panel | Panel study | Rückstellung | Accrual | Regressionsanalyse | Regression analysis |
| 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/10010343752