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Do delays in expected loss recognition affect banks willingness to lend?. (2011). Beatty, Anne ; Liao, Scott.
In: Journal of Accounting and Economics.
RePEc:eee:jaecon:v:52:y:2011:i:1:p:1-20.

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  1. Impact of FinTech Growth on Bank Performance in GCC Region. (2024). Litimi, Houda ; Bensada, Ahmed ; Raheem, Mohamed Mahees.
    In: Journal of Emerging Market Finance.
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  2. When Myopic Managers Must Mark to Market. (2024). Yang, Nan ; Kolasinski, Adam.
    In: Management Science.
    RePEc:inm:ormnsc:v:70:y:2024:i:9:p:6234-6254.

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  3. The misuse of regression-based x-Scores as dependent variables. (2024). Basu, Sudipta ; Byzalov, Dmitri.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000678.

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  4. Bank opacity, systemic risk and financial stability. (2024). Mies, Michael.
    In: Journal of Financial Stability.
    RePEc:eee:finsta:v:70:y:2024:i:c:s1572308923001110.

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  5. Impact of credit risk management on provisioning expectations: Evidence from U.S. banks during the subprime crisis. (2024). Zoh, Gervais Essama ; Dereeper, Sebastien ; Cousin, Jean-Gabriel.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:62:y:2024:i:pa:s1544612324001247.

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  6. The rollout of internal credit risk models: Implications for the novel partial-use philosophy. (2023). Woyand, Corinna ; Schlam, Carina.
    In: Discussion Papers.
    RePEc:zbw:bubdps:072023.

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  7. Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States. (2023). Singer, Zvi ; Fortin, Steve ; Cziffra, Johnathon.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:28:y:2023:i:2:d:10.1007_s11142-021-09663-z.

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  8. Auditor conservatism, audit quality, and real consequences for clients. (2023). Sunder, Jayanthi ; Judd, Scott J ; Hall, Curtis.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:28:y:2023:i:2:d:10.1007_s11142-021-09653-1.

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  9. The Procyclicality of Impairment Accounting: Comparing Expected Losses Under IFRS 9 and US GAAP. (2023). Buesa, Alejandro ; Tarancon, Javier ; Poblacion, Javier.
    In: Journal of Financial Services Research.
    RePEc:kap:jfsres:v:64:y:2023:i:3:d:10.1007_s10693-022-00392-1.

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  10. Fiscal support and banks’ loan loss provisions during the COVID-19 crisis. (2023). Huylebroek, Cedric ; Degryse, Hans.
    In: Journal of Financial Stability.
    RePEc:eee:finsta:v:67:y:2023:i:c:s1572308923000505.

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  11. Same same but different: credit risk provisioning under IFRS 9. (2023). Couaillier, Cyril ; Behn, Markus.
    In: Working Paper Series.
    RePEc:ecb:ecbwps:20232841.

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  12. Does IFRS 9 increase banks’ resilience?. (2023). Rugilo, Daniel ; Kund, Arndt-Gerrit.
    In: Working Paper Series.
    RePEc:ecb:ecbwps:20232792.

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  13. CECL: Timely Loan Loss Provisioning and Bank Regulation. (2023). Zhang, Gaoqing ; Sapra, Haresh ; Mahieux, Lucas.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:61:y:2023:i:1:p:3-46.

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  14. .

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  15. Real earnings management through syndicated lending. (2022). Ertan, Aytekin.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:27:y:2022:i:4:d:10.1007_s11142-021-09607-7.

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  16. Economic policy uncertainty, bank nonperforming loans and loan loss provisions: are they correlated?. (2022). Ozili, Peterson K.
    In: MPRA Paper.
    RePEc:pra:mprapa:112381.

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  17. The effects of IFRS 9 valuation model on cost of risk in commercial banks – the impact of COVID-19. (2022). Skwarzec, Magdalena ; Lzak, Emil.
    In: Bank i Kredyt.
    RePEc:nbp:nbpbik:v:53:y:2022:i:1:p:47-78.

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  18. The Effect of the Paycheck Protection Program and Financial Reporting Standards on Bank Risk-Taking. (2022). Stuber, Sarah B ; Nicoletti, Allison ; Ballew, Hailey B.
    In: Management Science.
    RePEc:inm:ormnsc:v:68:y:2022:i:3:p:2363-2371.

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  19. Are Incurred Loss Standards Countercyclical? A Case Study Using U.S. Bank Holding Company Data. (2022). von Hafften, Alexander H ; Hancock, Diana ; Du, Fang.
    In: JRFM.
    RePEc:gam:jjrfmx:v:15:y:2022:i:3:p:111-:d:760871.

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  20. Nexus between Regulatory Sandbox and Performance of Digital Banks—A Study on UK Digital Banks. (2022). Lee, Ernesto ; Ur, Shafiq ; Washington, Patrick Bernard.
    In: JRFM.
    RePEc:gam:jjrfmx:v:15:y:2022:i:12:p:610-:d:1004328.

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  21. The Effects of Audit Partners on Financial Reporting: Evidence from U.S. Bank Holding Companies. (2022). Koch, Christoffer ; Frame, W ; Desai, Hemang ; Bhat, Gauri ; Mayer, Erik J.
    In: Working Papers.
    RePEc:fip:feddwp:94488.

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  22. Loan renegotiation and the long-term impact on total factor productivity. (2022). Serrano, Antonio Sanchez.
    In: Latin American Journal of Central Banking (previously Monetaria).
    RePEc:eee:lajcba:v:3:y:2022:i:4:s266614382200028x.

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  23. Countercyclical prudential buffers and bank risk-taking. (2022). Udell, Gregory F ; Pacelli, Joseph ; Norden, Lars ; Illueca, Manuel.
    In: Journal of Financial Intermediation.
    RePEc:eee:jfinin:v:51:y:2022:i:c:s1042957322000146.

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  24. Bank transparency and deposit flows. (2022). Vashishtha, Rahul ; Huang, Zeqiong ; Goldstein, Itay ; Chen, QI.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:146:y:2022:i:2:p:475-501.

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  25. The politics of bank opacity. (2022). Zhong, Qinlin ; Zhang, Liandong ; Yue, Heng.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:73:y:2022:i:2:s0165410121000677.

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  26. The effects of ratings disclosure by bank regulators. (2022). Gopalan, Yadav.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:73:y:2022:i:1:s0165410121000537.

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  27. An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis. (2022). Yang, Ling.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:73:y:2022:i:1:s0165410121000483.

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  28. Financial shocks to lenders and the composition of financial covenants. (2022). Nikolaev, Valeri V ; Morris, Arthur ; Macciocchi, Daniele ; Christensen, Hans B.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:73:y:2022:i:1:s0165410121000410.

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  29. Is managerial ability a moderator? The effect of credit risk and liquidity risk on the likelihood of bank default. (2022). DABBOU, Halim ; Chkir, Imed ; ben Abdesslem, Rim.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:80:y:2022:i:c:s1057521922000230.

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  30. Bank liquidity and exposure to industry shocks: Evidence from Ukraine. (2022). Talavera, Oleksandr ; Tsapin, Andriy ; Arias, Jose.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:53:y:2022:i:c:s1566014122000590.

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  31. Cyclicality of bank credit growth: Conventional vs Islamic banks in the GCC. (2022). Al-Shboul, Mohammad ; Mallek, Ray Saadaoui ; Hanifa, Abu ; Albaity, Mohamed.
    In: Economic Systems.
    RePEc:eee:ecosys:v:46:y:2022:i:1:s0939362521000327.

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  32. Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market. (2022). Kim, Sehwa.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:60:y:2022:i:3:p:711-754.

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  33. An Examination of Other?than?temporary Impairments: Evidence from FSP FAS 115?2 and FAS 124?2. (2022). Toksoz, Tuba.
    In: Abacus.
    RePEc:bla:abacus:v:58:y:2022:i:2:p:262-299.

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  34. .

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  35. Cover your assets: non-performing loans and coverage ratios in Europe. (2021). Wolfskeil, Isabella ; Neugebauer, Katja ; Carletti, Elena ; Bruno, Brunella ; Alessi, Lucia.
    In: Economic Policy.
    RePEc:oup:ecpoli:v:36:y:2021:i:108:p:685-733..

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  36. Loan loss provisioning of US banks: Economic policy uncertainty and discretionary behavior. (2021). Demir, Ender ; Ozili, Peterson ; Danisman, Gamze Ozturk.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:71:y:2021:i:c:p:923-935.

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  37. Macroprudential policy with capital buffers. (2021). Schroth, Josef.
    In: Journal of Monetary Economics.
    RePEc:eee:moneco:v:118:y:2021:i:c:p:296-311.

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  38. Accounting and auditing of credit loss estimates: The hard and the soft. (2021). Rodriguez, Pablo Perez.
    In: Latin American Journal of Central Banking (previously Monetaria).
    RePEc:eee:lajcba:v:2:y:2021:i:2:s2666143821000077.

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  39. 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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  40. Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions. (2021). Ow, Kevin ; Ranasinghe, Tharindra ; Lim, Chu Yeong ; Jutasompakorn, Pearpilai .
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000138.

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  41. Income smoothing in European banks: The contrasting effects of monitoring mechanisms. (2021). Ramassa, Paola ; di Fabio, Costanza ; Quagli, Alberto.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000100.

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  42. Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis. (2021). Leuz, Christian ; Laux, Christian ; Bischof, Jannis.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:141:y:2021:i:3:p:1188-1217.

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  43. Discretionary loan loss provisioning and bank stock returns: The Role of economic booms and busts. (2021). Kozlowski, Steven E ; Hegde, Shantaram P.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:130:y:2021:i:c:s037842662100145x.

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  44. A profit-to-provisioning approach to setting the countercyclical capital buffer. (2021). Pfeifer, Lukáš ; Hodula, Martin.
    In: Economic Systems.
    RePEc:eee:ecosys:v:45:y:2021:i:1:s0939362521000017.

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  45. Hands in the cookie jar: Exploiting loan loss provisions under bank financial distress. (2021). Williams, Jonathan ; Spokeviciute, Laima ; King, Timothy ; el Diri, Malek.
    In: Economics Letters.
    RePEc:eee:ecolet:v:209:y:2021:i:c:s016517652100375x.

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  46. The effects of policy uncertainty on bank loan loss provisions. (2021). Houston, Reza ; Tran, Dung Viet.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:102:y:2021:i:c:s0264999321001644.

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  47. Do bank insiders impede equity issuances?. (2021). Levine, Ross ; Laeven, Luc ; Goetz, Martin.
    In: Working Paper Series.
    RePEc:ecb:ecbwps:20212511.

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  48. The impact of COVID?19 on seasoned equity offering: Evidence from China. (2021). , Jianqun ; Xiao, HE.
    In: Pacific Economic Review.
    RePEc:bla:pacecr:v:26:y:2021:i:4:p:539-572.

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  49. Unrecognized Expected Credit Losses and Bank Share Prices. (2021). Wheeler, Barrett P.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:59:y:2021:i:3:p:805-866.

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  50. Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence. (2021). Ormazabal, Gaizka ; Lopezespinosa, German ; Sakasai, Yuki.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:59:y:2021:i:3:p:757-804.

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  51. Bank accounting conservatism and bank loan quality. (2021). Ha, Joohyung.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:498-532.

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  52. Banks’ Risk and The Impact of Audit Quality on Income Smoothing. (2021). Ballas, Apostolos ; Tzovas, Christos ; Vasilakopoulos, Konstantinos.
    In: Journal of Accounting and Management Information Systems.
    RePEc:ami:journl:v:20:y:2021:i:3:p:425-453.

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  53. .

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  54. Accounting for financial stability: Lessons from the financial crisis and future challenges. (2020). Leuz, Christian ; Laux, Christian ; Bischof, Jannis.
    In: SAFE Working Paper Series.
    RePEc:zbw:safewp:283.

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  55. Does greater transparency discipline the loan loss provisioning of privately held banks?. (2020). Riepe, Jan ; Foos, Daniel ; Bischof, Jannis.
    In: Discussion Papers.
    RePEc:zbw:bubdps:402020.

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  56. Policy uncertainty and loan loss provisions in the banking industry. (2020). Saffar, Walid ; Ng, Jeffrey ; Zhang, Janus Jian.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09530-y.

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  57. Do Bank Insiders Impede Equity Issuances?. (2020). Levine, Ross ; Laeven, Luc ; Goetz, Martin.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:27442.

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  58. Do cyclicality of loan-loss provisions and income smoothing matter for the capital crunch – the case of commercial banks in Poland. (2020). Kowalska, Iwona ; Chodnicka-Jaworska, Patrycja ; Olszak, Magorzata ; Witaa, Filip.
    In: Bank i Kredyt.
    RePEc:nbp:nbpbik:v:51:y:2020:i:4:p:383-436.

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  59. Bank Transparency and the Market’s Perception of Bank Risk. (2020). Kim, Yongsik.
    In: Journal of Financial Services Research.
    RePEc:kap:jfsres:v:58:y:2020:i:2:d:10.1007_s10693-019-00323-7.

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  60. Do financial technology firms influence bank performance?. (2020). Hutabarat, Akhis R ; Rahman, Eki R ; Narayan, Paresh Kumar ; Bach, Dinh Hoang.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:62:y:2020:i:c:s0927538x18305638.

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  61. Alternative evidence and views on asymmetric loan loss provisioning. (2020). Liao, Scott ; Beatty, Anne.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:70:y:2020:i:2:s0165410120300641.

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  62. Asymmetric loan loss provision models. (2020). Basu, Sudipta ; Wang, Wei ; Vitanza, Justin .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:70:y:2020:i:2:s0165410120300616.

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  63. Watch out for bailout: TARP and bank earnings management. (2020). Liu, Frank Hong ; Jiang, Yuxiang ; Huang, Yichu ; Fan, Yaoyao.
    In: Journal of Financial Stability.
    RePEc:eee:finsta:v:51:y:2020:i:c:s157230892030084x.

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  64. Buffer use and lending impact. (2020). Volk, Matjaž ; Budnik, Katarzyna ; Borsuk, Marcin.
    In: Macroprudential Bulletin.
    RePEc:ecb:ecbmbu:2020:0011:2.

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  65. Do Bank Insiders Impede Equity Issuances?. (2020). Levine, Ross ; Laeven, Luc ; Goetz, Martin.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:14913.

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  66. Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence. (2020). Sakasai, Yuki ; Ormazabal, Gaizka ; Lopez-Espinosa, German.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:14803.

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  67. The Effect of Forward‐looking Criteria and IFRS on the Informativeness of Banks’ Loan Loss Allowances: Evidence from Korea. (2020). Kang, Sun Min ; Hwang, In Tae ; Lee, Mi Joo.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:30:y:2020:i:2:p:85-104.

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  68. Does bank transparency benefit from the Volcker Rule?. (2020). Pei, Sha ; Liu, Zhentao.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:60:y:2020:i:2:p:1471-1500.

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  69. Bank Liquidity and Exposure to Industry Shocks. (2020). Talavera, Oleksandr ; Arias, Jose ; Tsapin, Andriy.
    In: Discussion Papers.
    RePEc:bir:birmec:20-16.

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  70. Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses. (2019). O'Hanlon, John ; Li, Weijia ; Hashim, Noor.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:49:y:2019:i:6:p:682-725.

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  71. Bank asset transparency and credit supply. (2019). Ertan, Aytekin ; Balakrishnan, Karthik.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09510-2.

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  72. BACK TO THE CORE: ALTERNATIVE PERFORMANCE MEASUREMENT. (2019). Cicak, Josip ; Vasicek, Davor .
    In: UTMS Journal of Economics.
    RePEc:ris:utmsje:0277.

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  73. Dynamic Interpretation of Emerging Risks in the Financial Sector. (2019). Hoberg, Gerard ; Hanley, Kathleen Weiss.
    In: Review of Financial Studies.
    RePEc:oup:rfinst:v:32:y:2019:i:12:p:4543-4603..

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  74. Banks’ deferred tax assets during the financial crisis. (2019). Shaw, Wayne ; Li, Zining ; Hanna, Douglas J.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:53:y:2019:i:2:d:10.1007_s11156-018-0757-y.

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  75. Western European Stakeholder Banks’ Loan Loss Accounting. (2019). Merilainen, Jari-Mikko.
    In: Journal of Financial Services Research.
    RePEc:kap:jfsres:v:56:y:2019:i:2:d:10.1007_s10693-017-0283-4.

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  76. What drives bank coverage ratios: Evidence from the euro area. (2019). Neugebauer, Katja ; Carletti, Elena ; Bruno, Brunella ; Alessi, Lucia.
    In: Working Papers.
    RePEc:jrs:wpaper:201914.

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  77. The Impact of Bank Capital and Institutional Quality on Lending: Empirical Evidence from the MENA Region. (2019). Mondello, Gerard ; EL HOURANI, Maya.
    In: GREDEG Working Papers.
    RePEc:gre:wpaper:2019-34.

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  78. The Effect of the Compensation System on Earnings Management and Sustainability: Evidence from Korea Banks. (2019). Hwang, In Tae ; Lee, Mi Joo.
    In: Sustainability.
    RePEc:gam:jsusta:v:11:y:2019:i:11:p:3165-:d:237461.

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  79. CECL and the Credit Cycle. (2019). Ranish, Benjamin ; Loudis, Bert.
    In: Finance and Economics Discussion Series.
    RePEc:fip:fedgfe:2019-61.

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  80. Women on boards and bank earnings management: From zero to hero. (2019). Zhou, Yue ; Zhang, Xuezhi ; Jiang, Yuxiang ; Fan, Yaoyao.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:107:y:2019:i:c:16.

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  81. The effect of TARP on loan loss provisions and bank transparency. (2019). Lee, Jeonghwan ; Kim, Mingook.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:102:y:2019:i:c:p:79-99.

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  82. Prudential supervisors’ independence and income smoothing in European banks. (2019). Garcia Osma, Beatriz ; Porcuna-Enguix, Luis ; Mora, Araceli.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:102:y:2019:i:c:p:156-176.

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  83. The effect of banks’ financial reporting on syndicated-loan structures. (2019). Zhang, Haiwen ; Liao, Scott ; Beatty, Anne.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:67:y:2019:i:2:p:496-520.

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  84. Loan loss accounting and procyclical bank lending: The role of direct regulatory actions. (2019). Wheeler, Barrett P.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:67:y:2019:i:2:p:463-495.

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  85. European bank loan loss provisioning and technological innovative progress. (2019). Dadoukis, Aristeidis ; Simper, Richard ; Bryce, Cormac.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:63:y:2019:i:c:p:119-130.

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  86. Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP. (2019). Buesa, Alejandro ; Tarancon, Javier ; Poblacion, Francisco Javier.
    In: Working Paper Series.
    RePEc:ecb:ecbwps:20192347.

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  136. THE IMPACT OF CAPITAL RATIO ON LENDING OF EU BANKS – THE ROLE OF BANK SPECIALIZATION AND CAPITALIZATION. (2016). Pipień, Mateusz ; Olszak, Małgorzata ; Roszkowska, Sylwia.
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  139. The determinants and value relevance of banks discretionary loan loss provisions during the financial crisis. (2016). Morris, Richard D ; Jie, Jing ; Kang, Helen.
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  149. Cyclically Adjusted Provisions and Financial Stability. (2015). Pereira da Silva, Luiz Awazu ; Agénor, Pierre-Richard ; Neanidis, Kyriakos C.
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  150. Loan Loss Provisioning Rules, Procyclicality, and Financial Volatility. (2015). Zilberman, Roy ; Agénor, Pierre-Richard ; Agenor, Pierre-Richard.
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  151. The Capital Purchase Program and subsequent bank SEOs. (2015). Khan, Mozaffar ; Vyas, Dushyantkumar.
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  154. The effects of capital on bank lending in large EU banks – the role of procyclicality, income smoothing, regulations and supervision.. (2014). Pipień, Mateusz ; Olszak, Małgorzata ; Kowalska, Iwona ; Roszkowska, Sylwia ; Pipien, Mateusz.
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  155. Competition and Bank Opacity. (2014). Lin, Chen ; Levine, Ross ; Jiang, Liangliang .
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  156. Evaluation of the Credit Risk with Statistical analysis. (2014). Karimi, Asrin .
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  157. Financial accounting in the banking industry: A review of the empirical literature. (2014). Beatty, Anne ; Liao, Scott.
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  158. Visible Reserves in Banks – Determinants of Initial Creation, Usage and Contribution to Bank Stability. (2014). Kick, Thomas ; Pfingsten, Andreas ; Bornemann, Sven ; HOMoLLE, SUSANNE ; Hubensack, Carsten .
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    Paper not yet in RePEc: Add citation now

  25. Myers, S. ; Majluf, N. Corporate financing and investment decisions when firms have information that investors do not have. 1984 Journal of Financial Economics. 13 187-221

  26. Nichols, D. ; Wahlen, J. ; Wieland, M. Publicly-traded versus privately-held: implications for bank profitability, growth risk, and accounting conservatism. 2009 Review of Accounting Studies. 14 88-122
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  27. Stein, J. An adverse selection model of bank asset and liability management with implications for the transmission of monetary policy. 1998 RAND Journal of Economics. 29 466-486

  28. Van den Heuvel, S., 2009. The bank capital channel of monetary policy. Working Paper, Federal Reserve Board of Governors.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Bank earnings and regulatory capital management using available for sale securities. (2017). Gomez-Biscarri, Javier ; Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y.

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  2. Identifying the provisioning policies of Belgian banks. (2017). Arbak, Emrah.
    In: Working Paper Research.
    RePEc:nbb:reswpp:201705-326.

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  3. Timing of Banks’ Loan Loss Provisioning During the Crisis. (2016). van Oordt, Maarten ; de Haan, Leo.
    In: Staff Working Papers.
    RePEc:bca:bocawp:16-27.

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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.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:36:y:2015:i:c:p:3-16.

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  5. Loan loss provisions, accounting constraints, and bank ownership structure. (2015). Rose, Morgan ; Balla, Eliana .
    In: Journal of Economics and Business.
    RePEc:eee:jebusi:v:78:y:2015:i:c:p:92-117.

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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 .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5253.

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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.
    In: MPRA Paper.
    RePEc:pra:mprapa:56834.

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  8. Earnings quality and performance in the banking industry: A profit frontier approach. (2014). Tortosa-Ausina, Emili ; Prior, Diego ; Illueca, Manuel ; García-Alcober, Maria ; Garcia-Alcober, Pilar M.
    In: Working Papers.
    RePEc:jau:wpaper:2014/11.

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  9. The Impact of Reserves Practices on Bank Opacity. (2014). Kwan, Simon ; Iannotta, Giuliano.
    In: Working Paper Series.
    RePEc:fip:fedfwp:2013-35.

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  10. Bank income smoothing, ownership concentration and the regulatory environment. (2014). Strobel, Frank ; Lepetit, Laetitia ; Bouvatier, Vincent.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:41:y:2014:i:c:p:253-270.

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  11. Tax Reforms and the Capital Structure of Banks. (2013). Hemmelgarn, Thomas ; Teichmann, Daniel .
    In: Taxation Papers.
    RePEc:tax:taxpap:0037.

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  12. Cross country linkages as determinants of procyclicality of loan loss provisions – empirical importance of SURE specification. (2013). Pipień, Mateusz ; Olszak, Małgorzata.
    In: Faculty of Management Working Paper Series.
    RePEc:sgm:fmuwwp:22013.

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  13. Cross Country Linkages as Determinants of Procyclicality of Loan Loss Provisions – Empirical Importance of SURE Specification. (2013). Pipień, Mateusz ; Olszak, Małgorzata.
    In: MPRA Paper.
    RePEc:pra:mprapa:53784.

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  14. Personal vs. Corporate Goals: Why do Insurance Companies Manage Loss Reserves?. (2013). Fiordelisi, Franco ; Meles, Antonio ; Monferra, Stefano ; Starita, Maria Grazia .
    In: MPRA Paper.
    RePEc:pra:mprapa:47867.

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  15. Vive la Différence: Social Banks and Reciprocity in the Credit Market. (2013). Szafarz, Ariane ; CORNEE, Simon.
    In: Post-Print.
    RePEc:hal:journl:halshs-00874615.

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  16. Are banks forward-looking in their loan loss provisioning? Evidence from the Senior Loan Officer Opinion Survey (SLOOS). (2013). Zaman, Saeed ; Thomson, James ; Balasubramanyan, Lakshmi.
    In: Working Papers (Old Series).
    RePEc:fip:fedcwp:1313.

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  17. Are banks forward-looking in their loan loss provisioning? Evidence from the Senior Loan Officer Opinion Survey (SLOOS). (2013). Thomson, James B ; Zaman, Saeed ; Balasubramanyan, Lakshmi .
    In: Working Papers (Old Series).
    RePEc:fip:fedcwp:13-13.

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  18. Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions. (2013). López-Espinosa, Germán ; Rubia, Antonio ; Balboa, Marina ; Lopez-Espinosa, German.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:37:y:2013:i:12:p:5186-5207.

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  19. Did the SEC impact banks loan loss reserve policies and their informativeness?. (2013). NARAYANAMOORTHY, GANAPATHI S. ; Beck, Paul J..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:56:y:2013:i:2:p:42-65.

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  20. Micro and Macro Determinants of Non-performing Loan. (2013). Messai, Ahlem ; Jouini, Fathi.
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2013-04-7.

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  21. Earnings management in Brazilian credit unions. (2013). Braga, Marcelo Jose ; Lamounier, Wagner Moura ; Valeria Gama Fully Bressan, ; Maia, Saulo Cardoso .
    In: Brazilian Business Review.
    RePEc:bbz:fcpbbr:v:10:y:2013:i:4:p:91-109.

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  22. The Role of economic variables and credit portfolio attributes for estimating discretionary loan loss provisions in Brazilian banks. (2013). Dantas, Jose Alves ; Paulo Roberto Barbosa Lustosa, ; de Medeiros, Otavio Ribeiro .
    In: Brazilian Business Review.
    RePEc:bbz:fcpbbr:v:10:y:2013:i:4:p:65-90.

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  23. A Survey on Virtue in Business and Management (1980-2011). (2012). López-Espinosa, Germán ; Ferrero, Ignacio.
    In: Faculty Working Papers.
    RePEc:una:unccee:wp0612.

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  24. Bank valuation and accounting discretion during a financial crisis. (2012). Laeven, Luc ; Huizinga, Harry.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:106:y:2012:i:3:p:614-634.

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  25. Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany. (2012). Memmel, Christoph ; Kick, Thomas ; Pfingsten, Andreas ; Bornemann, Sven .
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:36:y:2012:i:8:p:2403-2415.

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  26. Coincident correlations of growth and cash flow in banking. (2012). Dahl, Drew .
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:36:y:2012:i:4:p:1139-1143.

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  27. Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios. (2012). Vouldis, Angelos ; Louzis, Dimitrios ; Metaxas, Vasilios L..
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:36:y:2012:i:4:p:1012-1027.

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  28. Earnings management and auditor specialization in the post-sox era: An examination of the banking industry. (2012). DeBoskey, David Gregory ; Jiang, Wei.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:36:y:2012:i:2:p:613-623.

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  29. Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. (2012). Badertscher, Brad A. ; Lys, Thomas Z. ; Collins, Daniel W..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:53:y:2012:i:1:p:330-352.

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  30. Loan loss reserves, accounting constraints, and bank ownership structure. (2011). Rose, Morgan ; Balla, Eliana .
    In: Working Paper.
    RePEc:fip:fedrwp:11-09.

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  31. Estimating banking cost efficiency with the consideration of cost management. (2010). Shen, Chung-Hua ; Chen, Ting-Hsuan .
    In: The Quarterly Review of Economics and Finance.
    RePEc:eee:quaeco:v:50:y:2010:i:4:p:424-435.

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  32. Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

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  33. Economic Loan Loss Provision and Expected Loss. (2009). Ostrowski, Sebastian ; Hlawatsch, Stefan .
    In: FEMM Working Papers.
    RePEc:mag:wpaper:09013.

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  34. Dynamic provisioning: a countercyclical tool for loan loss reserves. (2009). McKenna, Andrew ; Balla, Eliana .
    In: Economic Quarterly.
    RePEc:fip:fedreq:y:2009:i:fall:p:383-418:n:v.95no.4.

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  35. Earnings management and initial public offerings: The case of the depository industry. (2009). Adams, Brian ; Perry, Tod ; Carow, Kenneth A..
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:33:y:2009:i:12:p:2363-2372.

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  36. Accounting discretion of banks during a financial crisis. (2009). Laeven, Luc ; Huizinga, Harry.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:7381.

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  37. Mitigating the Procyclicality of Basel II. (2009). Trucharte, Carlos ; Saurina, Jesús ; Repullo, Rafael.
    In: Working Papers.
    RePEc:cmf:wpaper:wp2009_0903.

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  38. Credit Losses in Australasian Banking. (2008). Holmes, Mark ; Grimes, Arthur ; Hess, Kurt .
    In: Working Papers in Economics.
    RePEc:wai:econwp:08/10.

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  39. Banks Procyclical Behavior: Does Provisioning Matter?. (2008). Lepetit, Laetitia ; Bouvatier, Vincent.
    In: Post-Print.
    RePEc:hal:journl:hal-00916599.

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  40. Banks riskiness over the business cycle: a panel analysis on Italian intermediaries. (2007). Quagliariello, Mario.
    In: Applied Financial Economics.
    RePEc:taf:apfiec:v:17:y:2007:i:2:p:119-138.

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  41. A hazai bankok hitelezésiveszteség-elszámolásának vizsgálata. (2007). Bethlendi, András.
    In: Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences).
    RePEc:ksa:szemle:893.

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  42. Regulatory discretion and banks pursuit of safety in similarity. (2007). Wilcox, James A ; Stever, Ryan .
    In: BIS Working Papers.
    RePEc:bis:biswps:235.

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  43. Banks� Riskiness Over the Business Cicle: a Panel Analysis on Italian Intermediaries. (2006). Quagliariello, Mario.
    In: Temi di discussione (Economic working papers).
    RePEc:bdi:wptemi:td_599_06.

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  44. Determinants of signaling by banks through loan loss provisions. (2005). Kanagaretnam, Kiridaran ; Yang, Dong-Hoon ; Lobo, Gerald J..
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:58:y:2005:i:3:p:312-320.

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  45. Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits. (2005). Robinson, Dahlia ; Louis, Henock .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:39:y:2005:i:2:p:361-380.

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  46. Loan loss provisioning and economic slowdowns: too much, too late?. (2003). Laeven, Luc ; Majnoni, Giovanni.
    In: Journal of Financial Intermediation.
    RePEc:eee:jfinin:v:12:y:2003:i:2:p:178-197.

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  47. Loan loss provisioning and economic slowdowns: too much too late?. (2002). Laeven, Luc ; Majnoni, Giovanni.
    In: Conference Series ; [Proceedings].
    RePEc:fip:fedbcp:y:2002:x:6.

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  48. The use of accruals to manage reported earnings: theory and evidence. (2000). Wall, Larry ; Koch, Timothy W..
    In: FRB Atlanta Working Paper.
    RePEc:fip:fedawp:2000-23.

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  49. The effects of regulatory and contracting costs on banks choice of accounting method for other postretirement employee benefits. (2000). Ramesh, K. ; Revsine, Lawrence.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:30:y:2000:i:2:p:159-186.

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  50. Banks Performance over the Business Cycle: A Panel Analysis on Italian Intermediaries. (). Quagliariello, Mario.
    In: Discussion Papers.
    RePEc:yor:yorken:04/17.

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