Does current expected credit loss accounting reflect a best estimate?: time series evidence from credit loss reporting

Journal article

Peer reviewed

Arianna S Pinello and Ernest Lee Puschaver

Accounting & taxation, Vol.15(1), pp.83-103

2023

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Title: Does current expected credit loss accounting reflect a best estimate?
Creators: Arianna S Pinello
Ernest Lee Puschaver
Publication Details: Accounting & taxation, Vol.15(1), pp.83-103
Identifiers: 99384021344206570
Academic Unit: Department of Accounting
Language: English
Resource Type: Journal article