This study investigates the impact that market discipline mechanisms have on European Union (EU) banks’ accounting policy decisions. We investigate association between level of loan loss provisions (LLPs) with earnings before and taxes when depositors appear to withdraw their funds demand higher deposit rates. examine whether motivates banks adjust through accruals. Empirical findings suggest f...

The Ottawa Charter for Health Promotion calls for building healthy public policy, that is for '[putting] health on the agenda of policy makers in all sectors and at all levels, directing them to be aware of the health consequences of their decisions and to accept their responsibilities for health'. The objective of this study was to assess the past and potential future influence of information ...