Malaysian commercial banks: Do income smoothing, capital management, signaling, and pro-cyclicality exist through loan loss provisions?
Existing literature argues that loan loss provisions are subject to managerial discretion and commonly associated with the issues of income smoothing, capital management, signaling and pro-cyclicality.The main objective of this study is to examine the evidence of income smoothing, capital managemen...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
ARPN Publishers
2015
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/15718/1/vol4no2_4.pdf |