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Keywords: Discretional provisioning
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Journal Articles
Journal:
Managerial Finance
Managerial Finance (2014) 40 (10): 987–1006.
Published: 07 October 2014
... provisions and taxes will be significantly positive during the crisis. Furthermore, with regard to the relationship between LLPs and earnings before taxes and provisions at listed Chinese banks, our hypothesis can be stated as follows: © Emerald Group Publishing Limited 2014 Discretional...
