Does loan loss provision signal income smoothing? An empirical investigation of Indian banking industry
Material type: Mixed materialsPublication details: 2012Description: 58-68Subject(s): NLM classification:- 332.6
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
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Periodicals/Magazines | SSCBS Library | 11/2 | Available | P14328 |
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.
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