Journal of Tax Reform. 2022;8(3):236–250
250
ISSN 2412-8872
31. Balbao M., López-Espinosa G., Rubia A. Nonlinear dynamics in discretionary accruals:
An analysis of bank loan-loss provisions. Journal of Banking & Finance. 2013;37(12):5186–5207.
https://doi.org/10.1016/j.jbankfin.2013.05.020
32. Sunley E.M. The tax treatment of bank loan losses. Chapter 9. World Bank; 2003.
33. Bassett W.F., Zakrajšek E. Profits and balance sheet developments at U.S. com-
mercial banks in 2000. Federal Reserve Bulletin. 2001;87:367–393.
https://doi.org/10.17016/
bulletin.2001.87-6
34. Bouvatier V., Lepetit L., Strobel F. Bank income smoothing, ownership concentration
and the regulatory environment. Journal of Banking & Finance. 2014;41:253–270.
https://doi.
org/10.1016/j.jbankfin.2013.12.001
35. Skała D. Saving on a Rainy Day? Income Smoothing and Procyclicality of Loan-Loss
Provisions in Central European Banks. International Finance. 2015;18(1):25–46. Available at:
https://econpapers.repec.org/article/blaintfin/v_3a18_3ay_3a2015_3ai_3a1_3ap_3a25-46.htm
36. Norden L., Stoian A. Bank earnings management through loan loss provisions: a double-
edged sword? De Nederlandsche Bank Working Paper No. 404, 2013.
https://doi.org/10.2139/
ssrn.2369798
Information about the authors
Shukhrat A. Toshmatov – Doctor of Economics, Professor, The first Vice-rector of the National
University of Uzbekistan (4, University str., Olmazor district, Tashkent, 100174, Uzbekistan);
ORCID:
https://orcid.org/0000-0002-4404-8044
, e-mail: sh.toshmatov@nuu.uz.
Zafarjon A. Abdullaev – Doctor of Economics, Professor, Department Economic sciences,
University of Public Safety (Zangiota district, Tashkent region, Tashkent, 100109, Uzbekistan);
ORCID:
https://orcid.org/0000-0002-4827-1040
, e-mail: zafarjon1808@mail.ru
Do'stlaringiz bilan baham: |