Sökning: "discretionary loan loss provisions"
Hittade 2 uppsatser innehållade orden discretionary loan loss provisions.
1. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in LiberiaMaster-uppsats, Högskolan Dalarna/Företagsekonomi; Högskolan Dalarna/Företagsekonomi
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
- Master-uppsats, Göteborgs universitet/Graduate School
Sammanfattning : MSc in Accounting.... LÄS MER