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)
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| 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. |
| 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 |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| 332 BEMP 21:3 (2019) | 03-19-763545607 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20498153 |
