Similar Items: The effect of changes in the accounting for loan loss provisions on managers' decisions
- When is a debt bad or doubtful in terms of the Income Tax Act?
- The mandatory adoption of International Financial Reporting Standards and financial statement comparability : South African evidence
- The accounting quality of the incurred versus expected credit loss allowances
- IFRS adoption and enforcement and their effects on accounting quality and capital markets: evidence from South Africa
- The application of IAS 39 reclassifications by global systemically important banks (G-SIBs) since 2008/2009
- The value relevance of mandatory IFRS adoption in South Africa