Gretchen John
Our findings suggest that banks’ use of the LLP to manage earnings is more limited when they have access to alternative earnings management tools and when they engage an auditor with more industry knowledge. Our results should be informative to regulators, members of the banking industry, and academics interested in the earnings management behavior of banks.
Comparte este artículo
English 
Chinese 
Russian 
German 
French 
Japanese 
Portuguese 
Hindi 