TY  - GEN
AU  - DAS, SANTANU
AU  - VAISH, ANURIKA
TI  - Does loan loss provision signal income smoothing?: An empirical investigation of Indian banking industry
PY  - 2012///
KW  - BANKING
N2  - Concept and legality of income smoothing is a much debated topic in the field of accounting. It is carried out suit the requirements of a firm when it is to declare financial results. There are many tools used by frms to smooth the income, and loss porvision is one of them. This paper makes an attempt to study this behavior of firms (banks) in India
ER  -