Ditemukan 1 dokumen yang sesuai dengan query
"
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
