Investigating the effect of change in loan loss provisioning method on financial reporting quality of banks
The aim of this study is to investigate the effect of change in the accounting method of calculating bank loan loss provisions on financial reporting quality of banks. In order to do this, the current theoretical literature on the topic of the research has been described and the conflicting opinions...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2023-11-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_16258_d41d8cd98f00b204e9800998ecf8427e.pdf |