INTACCT WORKSHOP Varna 4 - 5 March 2010. EARNINGS MANAGEMENT USING LOAN LOSS PROVISIONS IN BULGARIAN BANKS Presenter : Azlan Ali Co-authors: Fanya Filipova , Anita Attanasova University of Economics, Varna Bulgaria. Introduction. Purpose of the study Contribution
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4-5 March 2010
EARNINGS MANAGEMENT USING LOAN LOSS PROVISIONS IN BULGARIAN BANKS
Presenter : Azlan Ali
Co-authors: FanyaFilipova, Anita Attanasova
University of Economics, Varna
defined as the used of managerial discretion to influence the accounting figures published to the company’s stakeholders (Degeorge et al., 1999, p. 2).
is recognized as attempts by management to influence or manipulate reported earnings by using specific accounting methods
LLPit = β0 + β1BSIZEit + β2BIG5it +β3CARit + β4CGLNit + β5LWOit + β6SIZEit +β7EBTPit + eit
** Correlation is significant at the 0.01 level
* Correlation is significant at the 0.05 level
LLPit = b0 + b1CGLNit + b2LWOit + eit
DLLPit = b0 + b1BSIZEit + b2 BIG5it +b3CARit + b4CGLNit + b5LWOit +b6SIZEit+ b7EBTPit + eit