Central bank digital currency and bank earnings management using loan loss provisions Peterson K. Ozili Primary Author mixed material bibliography ENGLAND EMERALD INSIGHT 2023 monographic en ENGLISH

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BAIK Abstract Purpose – This paper aims to analyse the role of central bank digital currency (CBDC) in bank earnings management and focus on how CBDC activity might influence banks to engage in accrual earnings management using loan loss provisions (LLPs) and the implications for earnings quality. Earnings quality, Income smoothing Accruals, Income smoothing, Migration, Loan loss provisions, Disintermediation, Banks, Earnings management, Central bank digital c NONE Repository Universitas Langlangbuana Sistem Repository Elektronik Skripsi, Tesis, Desertasi dan Penelitian Dosen Universitas Langlangbuana JA101.DPRG23V25.3.2 My Library Central bank digital currency and bank earnings management using loan loss provisions containerImg.png.png 2689 2023-12-22 09:42:05 2023-12-22 09:42:34 machine generated