Universitatsstr. 14-16
Muenster, 48143
Germany
http://www.wiwi.uni-muenster.de/fcm
University of Münster - Finance Center Muenster
procyclicality, earnings management, hidden reserves, loan loss provisioning, expected losses, managerial discretion
CEO turnover, Earnings management, Big bath accounting, Discretionary expenses, Financial institutions
Earnings management, Income smoothing, Hidden reserves, Prospect theory, Financial institution
Earnings management, commercial banking
Bank regulation, informational asymmetries, risk provisioning, visible reserves, hidden reserves
bank regulation, informational asymmetries, risk provisioning, visible reserves, hidden reserves