Keywords: C21
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Journal Articles
Journal of Financial Economic Policy (2017) 9 (1): 109–118.
Published: 03 April 2017
... markets and institutions Income smoothing Accounting and auditing Managerial discretion Bank regulation C21 C23 G21 M41 In this paper, we investigate whether discretionary provisioning among Western European banks is driven by credit risk or income smoothing considerations. Bank loan...

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