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Hasil Pencarian

Ditemukan 2 dokumen yang sesuai dengan query
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Kayed, Rasem N.
Islamic entrepreneurship
London: Routledge, 2011
338.04 KAY i
Buku Teks  Universitas Indonesia Library
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Prudential regulatory regimes, accounting standards, and earnings management in the banking industry
" We analyze if a change in accounting standard or a change in prudential regulation impacts banks loan loss provision. We find that, in general, the banks using a principles based accounting standard exhibit a lower level of earnings management compared to banks using a rules-based accounting standard. When a country moves from pro cyclical macro prudential regulations to a dynamic provisioning regime, banks are more likely to set aside a larger amount of loan loss ... "
Jakarta: Bank Indonesia Insitute , 2019
332 BEMP 21:3 (2019)
Artikel Jurnal  Universitas Indonesia Library