@article{5bde983a141d4760b33a2f96f50b7b12,
title = "THE IMPACT OF RESERVES PRACTICES ON BANK OPACITY",
keywords = "Bank opacity, delays in loss recognition, loan loss reserve, Bank opacity, delays in loss recognition, loan loss reserve",
author = "Iannotta, {Giuliano Orlando} and Kwan, {S. H.}",
year = "2022",
doi = "10.1142/S2282717X22500025",
language = "English",
volume = "2022",
pages = "1--26",
journal = "Journal of Financial Management, Markets and Institutions",
issn = "2282-717X",
publisher = "World Scientific",
}