Associate Professor, Economics Department, Texas A&M University, Texas A&M University at Qatar, United States
Editorial Note
Specialization, and Banks??? Discretionary Use of the Loan Loss Provision
Author(s): 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... Read More»
Accounting & Marketing received 487 citations as per Google Scholar report