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This paper examines the effect of economic policy uncertainty (EPU) on loan loss provisions (LLP). Using a sample of 6,384 US banks and yearly data from 2009-2019, the findings reveal that in times of higher economic policy uncertainty, banks tend to increase their loan loss provisioning....
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Part I Accounting/Audit -- The Impact of Free Cash Flow on Firm’s Performance: Evidence from Malaysia -- The Analysis of the Appliance of Fair Value Concept in Croatian Companies from Real Sector -- The Link Between Accounting Measures of Biological Assets and Financial Standing of the...
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This book presents selected papers from the 26th and 27th Eurasia Business and Economics Society (EBES) Conferences, held in Prague, Czech Republic, and Bali, Indonesia. While the theoretical and empirical papers gathered here cover diverse areas of economics and finance in various geographic...
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