Lancaster, LA1 4YX
Lancaster University - Management School
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Fair Value Accounting, International Financial Reporting Standards (IFRS), Value Relevance, Institutional Accounting, Information Environment
IFRS, bank accounting, loan loss provisions, income smoothing, timeliness of loss recognition, bank regulation, ownership structure
Analyst Conferences, Conference Calls, Disclosure Regulation, Financial Analysts, Forecast Accuracy, Information Environment
International Financial Reporting Standards (IFRS), Reporting Incentives, Earnings Quality, Private Firms
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Banks, Fair Value Accounting, Prudential Regulation, Regulatory Capital
IFRS 9, impairment, expected loss model, bank supervision, financial stability
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