Regulation, supervision and accounting conservatism : the interaction of the three pillars of Basel II on the quality of reported earnings in worldwide banks
Inmaculada Díaz-Sánchez, Isabel Martinez-Conesa, Manuel Illueca-Muñoz
| Year of publication: |
2023
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|---|---|
| Authors: | Díaz-Sánchez, Inmaculada ; Martinez-Conesa, Isabel ; Illueca-Muñoz, Manuel |
| Published in: |
Revista de Contabilidad. - Valencia : ASEPUC, ISSN 1988-4672, ZDB-ID 2452267-3. - Vol. 26.2023, 2, p. 330-342
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| Subject: | Accounting conservatism | Bank regulation | Bank supervision | Loan loss recognition | Market discipline | Bankenaufsicht | Banking supervision | Bankenregulierung | Basler Akkord | Basel Accord | Bilanzpolitik | Accounting policy | Welt | World | Unternehmenspublizität | Corporate disclosure | Bankrisiko | Bank risk |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.6018/rcsar.438811 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015395807