The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region : a comparative study
Year of publication: |
2014
|
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Authors: | Ben Othman, Hakim ; Mersni, Hounaida |
Published in: |
Studies in economics and finance. - Bradford : Emerald, ISSN 1086-7376, ZDB-ID 2364532-5. - Vol. 31.2014, 1, p. 106-128
|
Subject: | Earnings management | Islamic banks | Conventional banks | Conventional banks with Islamic windows | Discretionary loan loss provisions | Islamisches Finanzsystem | Islamic finance | Bilanzpolitik | Accounting policy | Mittlerer Osten | Middle East | Bank | Islamische Staaten | Islamic countries | Kreditgeschäft | Bank lending |
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