Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence
- López-Espinosa, G.
- Ormazabal, G.
- Sakasai, Y.
ISSN: 1475-679X, 0021-8456
Année de publication: 2021
Volumen: 59
Número: 3
Pages: 757-804
Type: Article
Revue:
Journal of Accounting Research