Essays about: "discretionary loan loss provisions"
Found 2 essays containing the words discretionary loan loss provisions.
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1. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia
University essay from Högskolan Dalarna/FöretagsekonomiAbstract : 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. READ MORE
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2. Information Asymmetry and Discretionary Accounting in European Banks
University essay from Göteborgs universitet/Graduate SchoolAbstract : Recent theoretical research suggests that information risk is a non-diversifiable risk factor and should therefore affect the cost of capital of the individual firm. This study investigates this notion for listed European banks during the period 2005-2015. READ MORE