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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Group Publishing Limited
2016
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/26118/1/JFEP%208%201%202016%2080%2094.pdf |