@misc{GebhardtNovotnyFarkas2018,
  author    = {G{\"u}nther Gebhardt and Zolt{\´a}n Novotny-Farkas},
  title     = {Comparability and predictive ability of loan loss allowances - the role of accounting regulation versus bank supervision},
  booktitle = {Center for Financial Studies (Frankfurt am Main): CFS working paper series ; No. 591},
  number    = {March 2018},
  url       = {https://ssrn.com/abstract=3174016},
  institution = {Wirtschaftswissenschaften},
  series    = {CFS working paper series},
  number    = {591},
  type      = {workingpaper},
  pages     = {70},
  year        = {2018},
}