Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions

Review of Accounting and Finance

Volumn 3, Issue 1, 2004, Pages 128-148

  Kanagaretnam, Kiridaran ^a   Lobo, Gerald J ^b   Mathieu, Robert ^c  

^a MCMASTER UNIVERSITY   (Canada)

^b SYRACUSE UNIVERSITY   (United States)

^c WILFRID LAURIER UNIVERSITY   (Canada)

Author keywords

Earnings management; earnings variability; income smoothing; loan loss provisions

Indexed keywords

EID: 84993089551     PISSN: 14757702     EISSN: 17587700     Source Type: Journal    
DOI: 10.1108/eb043399     Document Type: Review

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