Sökning: "discretionary loan loss provisions"

Hittade 2 uppsatser innehållade orden discretionary loan loss provisions.

1. 1. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

   Master-uppsats, Högskolan Dalarna/Företagsekonomi

   Författare :Abraham Monah; Osedebamen Okojie; [2018]
   Nyckelord :IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

   Sammanfattning : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. LÄS MER

3. 2. Information Asymmetry and Discretionary Accounting in European Banks

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Simon Eliasson; [2016-09-15]
   Nyckelord :Information asymmetry; discretionary accounting; earnings management; capital markets; nancial institutions;

   Sammanfattning : Recent theoretical research suggests that information risk is a non-diversifiable risk factor and should therefore affect the cost of capital of the individual firm. This study investigates this notion for listed European banks during the period 2005-2015. LÄS MER