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...

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Bibliographic Details
Main Author: Rosvold, Iselin (author)
Format: masterThesis
Language:eng
Published: 2018
Subjects:
Earnings management
International regulation
Loan loss provisions
European banks
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
Online Access:http://hdl.handle.net/10362/27897
Country:Portugal
Oai:oai:run.unl.pt:10362/27897

Internet

http://hdl.handle.net/10362/27897

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