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; 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

  2. 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 : MSc in Accounting.... LÄS MER