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The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
Pandey, Ashish; Tripathi, Abhinava; Guhathakurta, Kousik - In: Finance research letters 44 (2022), pp. 1-10
Persistent link: https://www.econbiz.de/10014494883
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Value relevance of loan loss provision components and the choice of model specification
Pandey, Ashish; Guhathakurta, Kousik - In: Advances in accounting : a research annual 58 (2022), pp. 1-16
Persistent link: https://www.econbiz.de/10014229627