IAS 39, income smoothing, and pro-cyclicality: evidence from Hong Kong banks

Purpose: The purpose of this study is to investigate the impact of International Accounting Standard 39 (IAS 39) on income-smoothing activities and pro-cyclical behavior through loan loss provisions using a sample of Hong Kong banks. Design/methodology/approach: Fixed effects estimator is used, and...

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Bibliographic Details
Main Authors: Abdul Adzis, Azira, Tripe, David W.L., Dunmore, Paul V.
Format: Article
Language:English
Published: Emerald Group Publishing Limited 2016
Subjects:
Online Access:https://repo.uum.edu.my/id/eprint/26118/1/JFEP%208%201%202016%2080%2094.pdf