Bank loan loss accounting treatments, credit cycles and crash risk

Journal

British Accounting Review

Subject

Finance

Publishing details

British Accounting Review 2017 Vol 49:5 p 474-492

Authors / Editors

Andreou P C; Cooper I A; Louca C; Philip D

Biographies

Cooper I A

Publication Year

2017

Keywords

Accounting conservationism; Loan loss accounting; Bank lending; Crash risk