The effect of Basel 3 on earnings management using loan loss provisions
In this paper, I look at the effect of the implementation of Basel III on the practice of earnings smoothing using loan loss provisions in listed European banks. The aim is to contribute to a better understanding of how international regulation influence discretionary behavior, as well as considerin...
| Autor principal: | |
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| Formato: | masterThesis |
| Idioma: | eng |
| Publicado em: |
2018
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| Assuntos: | |
| Texto completo: | http://hdl.handle.net/10362/27897 |
| País: | Portugal |
| Oai: | oai:run.unl.pt:10362/27897 |