Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions?
Year: 2011
Type: preprint
Source: SSRN Electronic Journal
DOI: 10.2139/ssrn.1926668
Institutions: Bank of Spain, Universidad de Zaragoza
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W1548670420