Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Prudential regulatory regimes, accounting standards, and earnings management in the banking industry

by Ali Ashraf, M. Kabir Hassan, Kyle J. Putnam and Arja Turunen-Red (Bank Indonesia Insitute , 2019)

 Abstrak

We analyze if a change in accounting standard or a change in prudential regulation impacts banks loan loss provision. We find that, in general, the banks using a principles based accounting standard exhibit a lower level of earnings management compared to banks using a rules-based accounting standard. When a country moves from pro cyclical macro prudential regulations to a dynamic provisioning regime, banks are more likely to set aside a larger amount of loan loss provision for the purpose of income smoothing.

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : 332 BEMP 21:3 (2019)
Entri tambahan-Nama orang :
Penerbitan : Jakarta: Bank Indonesia Insitute , 2019
Sumber Pengatalogan : LibUI ind rda
ISSN : 14108046
Majalah/Jurnal : Bulletin of Monetary Economics and Banking
Volume : Vol. 21, No. 3, January 2019: Hal. 367 - 394
Tipe Konten : text
Tipe Media : unmediated
Tipe Carrier : volume
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 4, R. Koleksi Jurnal
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
332 BEMP 21:3 (2019) 03-19-763545607 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20498153
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