Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence

  1. López-Espinosa, G.
  2. Ormazabal, G.
  3. Sakasai, Y.
Journal:
Journal of Accounting Research

ISSN: 1475-679X,  0021-8456

Year of publication: 2021

Volume: 59

Issue: 3

Pages: 757-804

Type: Article

DOI: 10.1111/1475-679X.12354 GOOGLE SCHOLAR
Data source: Scopus