INCOME SMOOTHING THROUGH LOAN LOSS PROVISIONS IN SOUTH AND EASTERN EUROPEAN BANKS

Autor: Albulena Shala, Valentin Toçi, Skender Ahmeti

Publikováno v: Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, Vol 38, Iss 2, Pp 429-452 (2020)

This study provides empirical evidence on income smoothing from the banking sector in nine South-Eastern Europe (SEE) countries for the period 2005-2014 by applying a number of methodological approaches. First, by using a sample of 321 banks this

Externí odkaz: https://doaj.org/article/c482efdcb84443889342accc97c15205

Income smoothing through loan loss provisions in south and Eastern European banks

Autor: Valentin Toçi, Skender Ahmeti, Albulena Shala

Publikováno v: Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, Vol 38, Iss 2, Pp 429-452 (2020)
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu
Volume 38
Issue 2

This study provides empirical evidence on income smoothing from the banking sector in nine South-Eastern Europe (SEE) countries for the period 2005-2014 by applying a number of methodological approaches. First, by using a sample of 321 banks this pap

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::43833d640e0626cb4024c9b434951b12
https://doi.org/10.18045/zbefri.2020.2.429

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Procyclicality of loan-loss provisions and competitive environment – a global perspective.

Autor: Olszak, Małgorzata Anna, Kowalska, Iwona

Publikováno v: International Journal of Emerging Markets; 2023, Vol. 18 Issue 12, p5940-5971, 32p

The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence.

Autor: Oberson, Romain^1,2 (AUTHOR) romain.oberson@fsa.ulaval.ca

Publikováno v: European Accounting Review. Dec 2021, Vol. 30 Issue 5, p959-987. 29p. 8 Charts.