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Specialization, and Banks??? Discretionary Use of the Loan Loss Provision

Abstract

Gretchen John

Our findings suggest that banks’ use of the LLP to manage earnings is more limited when they have access to alternative earnings management tools and when they engage an auditor with more industry knowledge. Our results should be informative to regulators, members of the banking industry, and academics interested in the earnings management behavior of banks.

Isenção de responsabilidade: Este resumo foi traduzido usando ferramentas de inteligência artificial e ainda não foi revisado ou verificado

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