Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions

Kiridaran Kanagaretnam, Gerald J. Lobo and Robert Mathieu

Review of Accounting and Finance, 2004, vol. 3, issue 1, 128-148

Abstract: Keywords: Earnings management, earnings variability, income smoothing, loan loss provisions

Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:eme:rafpps:eb043399

DOI: 10.1108/eb043399

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