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Keywords: Income smoothing
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Journal Articles
Discretionary provisioning practices among Western European banks
Available to Purchase
Journal:
Journal of Financial Economic Policy
Journal of Financial Economic Policy (2017) 9 (1): 109–118.
Published: 03 April 2017
...Peterson K. Ozili Purpose The purpose of the study is to investigate whether discretionary ‘loan loss provisioning’ by Western European banks is driven by income smoothing or credit risk considerations. Design/methodology/approach To test the income smoothing hypothesis, the study uses...
