International Financial Reporting Standards (IFRS) and income smoothing activities of banks: Evidence from Australia and New Zealand commercial banks
This study investigates the impact of IFRS on income smoothing activities through loan loss provisions for Australia and New Zealand banks over the period 1995-2009. Prior to IFRS implementation, bank loans provisioning is subject to managerial manipulation, possibly due to the weakness in GAAP that...
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| Main Authors: | , , |
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| Format: | Article |
| Published: |
Social Science Electronic Publishing, Inc
2010
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/15731/ http://doi.org/10.2139/ssrn.1717307 |
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