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Keywords: Smoothing management
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Journal Articles
Journal of Risk Finance (2023) 24 (5): 537–553.
Published: 02 October 2023
.... 20 07 2023 04 09 2023 12 09 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Banking Loan loss provisions Smoothing management Earnings decisions Cyclicality The main purpose of dynamic provisioning is to build reserves...

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