Research on the Relationship of Commercial Bank’s Loan Loss Provision and Earning Management and Capital Management
نویسندگان
چکیده
منابع مشابه
Research on the Relationship of Commercial Bank’s Loan Loss Provision and Earning Management and Capital Management
This paper reviewed and analyzed the development of our nation’s loan loss provision system, then studied the relations of commercial bank loan loss provision and earnings management and capital management through empirical study. This paper selected 14 domestic commercial banks of year 2001-2009 as data sample, using Kanagaretnam et al.’s (2003) research method, dividing the loan loss provisio...
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Examination of Loan Loss provision Model of Iranian Banks from Managerial Discretion Perspective
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ژورنال
عنوان ژورنال: Journal of Service Science and Management
سال: 2012
ISSN: 1940-9893,1940-9907
DOI: 10.4236/jssm.2012.52021