Open AccessThe Implementation of the IFRS 9 in Banking Industry
Author(s) -
JeanFrançois Casta,
Christophe Lejard,
Éric Paget-Blanc
Publication year - 2019
Publication title -
hal (le centre pour la communication scientifique directe)
Language(s) - English
Resource type - Conference proceedings
Subject(s) - incentive , earnings management , equity (law) , business , sample (material) , earnings , retained earnings , smoothing , accounting , banking industry , equity capital , monetary economics , economics , capital market , finance , computer science , microeconomics , debt , chemistry , chromatography , political science , law , computer vision