Open AccessAccounting Discretion and the Market Disciplining of Bank Risk-taking Behavior: An Assessment of the Effectiveness of Egyptian Banking Reforms from an Accounting Perspective
Author(s) -
Mohamed A. Elbannan
Publication year - 2016
Publication title -
accounting and finance research
Language(s) - English
Resource type - Journals
eISSN - 1927-5994
pISSN - 1927-5986
DOI - 10.5430/afr.v5n4p1
Subject(s) - discretion , opportunism , accounting , earnings , earnings quality , business , economics , volatility (finance) , earnings response coefficient , financial system , monetary economics , finance , market economy , accrual , political science , law