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A Review on Accounts Manipulation Via Loan Loss Provisions to Manage Earnings and impact of IFRS


 
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1. Title Title of document A Review on Accounts Manipulation Via Loan Loss Provisions to Manage Earnings and impact of IFRS
 
2. Creator Author's name, affiliation, country Albulena Shala; Array; Albania
 
2. Creator Author's name, affiliation, country Skender Ahmeti
 
2. Creator Author's name, affiliation, country Sh. Perri Rezearta
 
3. Subject Discipline(s)
 
3. Subject Keyword(s) Income Smoothing; Discretionary Accruals; Earnings Management; Accounting Choices;
 
4. Description Abstract

Among research on financial reporting in banking industry, studies specifically investigate estimation on provisions that are important bank accruals. Using a non-statistical technique of meta-synthezis on our review, we have researched the motives, existence, and effects of IFRS in income smoothing. Management can apply income smoothing based on self interest purposes that are related to work contracts and bonuses, then about dividents, about their reputation regarding the prediction of incomes, to avoid lack of analists’ expectations on incomes, to signal information on incomes, etc. Most of the research identify income smoothing in the banking sector, but also in other industries. Aside from this, based on research, application of IFRS-es has not decreased income smoothing in most of the countries where the studies were conducted.

 
 
5. Publisher Organizing agency, location Danubius University of Galati, Romania
 
6. Contributor Sponsor(s) My self
 
7. Date (YYYY-MM-DD) 2017-03-27
 
8. Type Status & genre Peer-reviewed Article
 
8. Type Type
 
9. Format File format PDF, HTML
 
10. Identifier Uniform Resource Identifier https://journals.univ-danubius.ro/index.php/euroeconomica/article/view/3883
11. Source Journal/conference title; vol., no. (year) EuroEconomica; Vol 36, No 1 (2017)
 
12. Language English=en en
 
13. Relation Supp. Files A Review on Accounts Manipulation Via Loan Loss Provisions to Manage Earnings and impact of IFRS (15KB)
 
14. Coverage Geo-spatial location, chronological period, research sample (gender, age, etc.)
 
15. Rights Copyright and permissions The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.