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Keywords: IAS 39
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Journal Articles
Impact of IAS 39 reclassification on income smoothing by European banks
Available to Purchase
Journal of Financial Reporting and Accounting (2019) 17 (3): 537–553.
Published: 02 September 2019
...Peterson K. Ozili Purpose The purpose of this study is to examine the impact of the reclassification of International accounting standard (IAS) 39 on income smoothing using loan loss provisions among European banks. Design/methodology/approach Regression methodology is used to determine...
