Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks

Stergios Leventis (), Panagiotis Dimitropoulos () and Asokan Anandarajan ()

Journal of Financial Services Research, 2011, vol. 40, issue 1, 103-122

Keywords: Earnings management; Capital management; Loan loss provisions; IFRS; European Union; C23; G14; M41 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (87)

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DOI: 10.1007/s10693-010-0096-1

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