Mandatory IFRS Adoption and Accounting Quality of European Banks

Journal of Business Finance and Accounting

Volumn 38, Issue 3-4, 2011, Pages 289-333

  Gebhardt, G̈unther ^a   Novotny Farkas, Zoltan ^a  

^a GOETHE UNIVERSITY   (Germany)

Author keywords

Bank accounting; Bank regulation; IFRS; Income smoothing; Loan loss provisions; Ownership structure; Timeliness of loss recognition

Indexed keywords

EID: 79955855859     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/j.1468-5957.2011.02242.x     Document Type: Article

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