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The effect of commercial banks internal control weaknesses on loan loss reserves and provisions. (2016). Cho, Myojung ; Chung, Kwang-Hyun .
In: Journal of Contemporary Accounting and Economics.
RePEc:eee:jocaae:v:12:y:2016:i:1:p:61-72.

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Cited: 7

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  1. Cyber attacks, discretionary loan loss provisions, and banks’ earnings management. (2023). Khalid, S M ; Liu, Suyi ; Jin, Justin.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:54:y:2023:i:c:s154461232300079x.

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  2. Association between Internal Control and Sustainability: A Literature Review Based on the SOX Act Framework. (2022). Zhang, Liuzhen ; Su, Wunhong ; Chen, Shuai ; Ge, Chao.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:15:p:9706-:d:882136.

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  3. Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia. (2021). Garg, Mukesh ; Khan, Hayat ; Ahmed, Kamran ; Kutubi, Shawgat S.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:17:y:2021:i:3:s1815566921000357.

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  4. Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Case Study From Indonesias Agriculture Industry. (2020). Nengzih, Nengzih ; Setyaningsih, Puji Rahayu.
    In: International Journal of Financial Research.
    RePEc:jfr:ijfr11:v:11:y:2020:i:4:p:316-328.

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  5. Do the business cycle and revenue diversification matter for banks’ capital buffer and credit risk: Evidence from ASEAN banks. (2020). Shams, Syed ; Gunasekarage, Abeyratna ; Bose, Sudipta ; Ovi, Nafisa.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:16:y:2020:i:1:s1815566920300047.

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  6. Internal control in accounting research: A review. (2019). Khlif, Hichem ; Hay, David ; Chalmers, Keryn.
    In: Journal of Accounting Literature.
    RePEc:eee:joacli:v:42:y:2019:i:c:p:80-103.

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  7. Evaluating profitability strategies and the determinants of the risk performance of sectoral and banking institutions. (2018). Boisselier, Patrick ; St-Hilaire, Walter Amedzro.
    In: Post-Print.
    RePEc:hal:journl:hal-03220229.

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References

References cited by this document

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  2. Identifying the provisioning policies of Belgian banks. (2017). Arbak, Emrah.
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  3. Timing of Banks’ Loan Loss Provisioning During the Crisis. (2016). van Oordt, Maarten ; de Haan, Leo.
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  4. Do more foreign strategic investors and more directors improve the earnings smoothing? The case of China. (2015). Shen, Chung-Hua ; Wu, Meng-Wen.
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  5. Loan loss provisions, accounting constraints, and bank ownership structure. (2015). Rose, Morgan ; Balla, Eliana .
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  6. Loan Loss Provision: Some Empirical Evidence for Italian Banks. (2015). Di Colli, Stefano ; Caporale, Guglielmo Maria ; Alessi, Matteo ; Lopez, Juan Sergio .
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  7. What drives heterogeneity of loan loss provisions’ procyclicality in the EU?. (2014). Pipień, Mateusz ; Olszak, Małgorzata ; Kowalska, Iwona ; Roszkowska, Sylwia.
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