Keywords: Loan loss provision
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Journal Articles
Journal Articles
National Accounting Research Journal (2005) 3 (1): 41–47.
Published: 06 January 2005
..., both versions do not close a loophole for managing earnings through discretionary adjustments of the loan loss provisions. Some researchers have found indications of income smoothing through loan loss provisions in banks, but others have concluded otherwise. All of these studies were conducted on banks...

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