Work

Impact of IAS 39 reclassification on income smoothing by European banks

Year: 2019

Type: article

Source: Journal of financial reporting & accounting

DOI: 10.1108/jfra-08-2018-0068

Author: Peterson K. Ozili

Institutions: Monarch University, Monarch Business School

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W2911813541

FWCI: 5.74

Cites: 38

Cited by: 19

Related to: 10