Impacts of the Expected Credit Loss Model on Pro-Cyclicality, Earnings Management, and Equity Management in the Portuguese Banking Sector Miguel Resende Carla Carvalho Cecília Margarita Rendeiro do Carmo Publication Journal: Journal of Risk and Financial Management Year of Publication: 2024 Identifiers Other Numbers: 155376133 Alternative titles DOIGoogle ScholarBibTeXRIS Locators