The role of ownership map in constraining discretionary loan loss-provisions decisions in Jordanian banks

Banks’ shareholders are mainly concerned with maximizing their profits. As a result of passing their monitoring tasks to another group (managers), the maximization goal could be threatened by manipulating bank’s provisions to accomplish a specific set of goals for managers. Hence, introducing active...

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Auteurs principaux: Alaa Mohammad AlQudah, Mohammad Jamal Azzam, Ayman Ahmad Abu Haija, Safaa Adnan AlSmadi
Format: article
Langue:EN
Publié: Taylor & Francis Group 2020
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Accès en ligne:https://doaj.org/article/0e6e700b53be418f873fb3386b861d08
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