Essays about: "kenneth duru"

Found 1 essay containing the words kenneth duru.

  1. 1. Managerial Incentives and Earnings Management : An Empirical Examination of the Income Smoothing in the Nordic Banking Industry

    University essay from Företagsekonomiska institutionen

    Author : Alexandros Tsitinidis; Kenneth Duru; [2013]
    Keywords : Earnings Management; Income Smoothing; Financial reporting standards; Loan Loss Provisions; Managerial Incentives;

    Abstract : Prior empirical research, mainly conducted in US under the US GAAP, has indicated that managers in listed banks use loan loss provisions as a primary tool for income smoothing activities. Since 2005 the accounting environment in the European Union (EU) changed, as all listed companies are required to comply with International Financial Reporting Standards (IFRS). READ MORE