The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis

بررسی‌های حسابداری و حسابرسی

Mohammad Hosein Safarzadeh¹  Ibrahim Jafarimanesh² 

[1] Assistant Prof., Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.;Ph.D. Candidate, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.;

关键词: financial reporting quality;    bank stability;    risk taking;    earnings management;    loan loss provision calculating model;   

DOI  :  10.22059/acctgrev.2019.275816.1008122

来源: DOAJ

【 授权许可】

Unknown