The Role of General Managers of a Credit Union Movement in Determining the Loan Loss Estimation on Precise Commercial Loans1

This paper presents a literature review of loan loss management by bank managers according to positive accounting theory. In an empirical manner, the paper explores the role of general managers of a Canadian credit union movement in the management of the estimated losses on precise commercial loans.

INTRODUCTION

LITERATURE REVIEW

HYPOTHESES TESTING

CONCLUSIONS

REFERENCES

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