Loan loss provision decisions: An empirical analysis of the Spanish depository institutions

Journal of International Accounting, Auditing and Taxation

Volumn 14, Issue 1, 2005, Pages 55-77

  Anandarajan, Asokan ^a   Hasan, Iftekhar ^b   Lozano Vivas, Ana ^c  

^a NEW JERSEY INSTITUTE OF TECHNOLOGY   (United States)

^b RENSSELAER POLYTECHNIC INSTITUTE   (United States)

^c UNIVERSITY OF MÁLAGA   (Spain)

Author keywords

Loan loss provisions; Spanish banks; Stochastic frontier models

Indexed keywords

EID: 15844378754     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intaccaudtax.2005.01.004     Document Type: Article

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