Purpose This study aims to investigate the effect of income and asset diversification on
earnings management using discretionary loan loss provisions (LLP) in banks, and the role …

Research on income smoothing in banking is diverse and almost unanimously concludes
that it is achieved through loan loss provisions (LLP). However, to the authors' knowledge …

Relevance means that accounting reports should be useful for users of financial statements
in making investment decisions such as predicting future company performance and …

Procyclicality of credit supply, which refers to the simultaneous movement of credit issuedto
the non-fi nancial sector alongside economic activity indicators, can create a …

Embora a temática de alisamento de resultados, tendo em conta a utilização de
imparidades de crédito (LLP), tenha sido objeto de diverso debate e investigação no setor …

Vários estudos empíricos mostram que o setor bancário tem sido caraterizado como dos
mais sujeite a gestão de resultados quando comparado com outras indústrias, utilizando …