Nothing Special   »   [go: up one dir, main page]

create a website
Capital adequacy ratio regulations and accounting choices in commercial banks. (1990). Moyer, Susan E..
In: Journal of Accounting and Economics.
RePEc:eee:jaecon:v:13:y:1990:i:2:p:123-154.

Full description at Econpapers || Download paper

Cited: 150

Citations received by this document

Cites: 0

References cited by this document

Cocites: 0

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Forecasting with a panel Tobit model. (2023). Schorfheide, Frank ; Moon, Hyungsik Roger ; Liu, Laura.
    In: Quantitative Economics.
    RePEc:wly:quante:v:14:y:2023:i:1:p:117-159.

    Full description at Econpapers || Download paper

  2. Government Guarantees and Banks’ Income Smoothing. (2023). , Felipe ; Merkley, Kenneth J ; Dantas, Manuela M.
    In: Journal of Financial Services Research.
    RePEc:kap:jfsres:v:63:y:2023:i:2:d:10.1007_s10693-023-00398-3.

    Full description at Econpapers || Download paper

  3. 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.

    Full description at Econpapers || Download paper

  4. Goodhart’s law in China: Bank branching regulation and window dressing. (2023). Huizinga, Harry ; Gong, Di ; Zhu, Jigao ; Li, Tianshi.
    In: Journal of Empirical Finance.
    RePEc:eee:empfin:v:74:y:2023:i:c:s0927539823001019.

    Full description at Econpapers || Download paper

  5. Government Guarantees and Banks Income Smoothing. (2023). , Felipe ; Merkley, Kenneth J ; Dantas, Manuela M.
    In: Papers.
    RePEc:arx:papers:2303.03661.

    Full description at Econpapers || Download paper

  6. .

    Full description at Econpapers || Download paper

  7. Accounting-based thresholds and growth decisions in the banking industry. (2022). Iselin, Michael ; Ballew, Hailey ; Nicoletti, Allison .
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:27:y:2022:i:1:d:10.1007_s11142-021-09589-6.

    Full description at Econpapers || Download paper

  8. Is earnings management related to board independence and gender diversity? Sector-wise evidence from India. (2022). Kapoor, Nimisha ; Goel, Sandeep.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:19:y:2022:i:4:d:10.1057_s41310-021-00130-4.

    Full description at Econpapers || Download paper

  9. Sovereign Debt Holding and Bank Sensitivity toward Market Risk: An Alternative View of the Bank–Sovereign Problem. (2022). Borsukb, Marcin ; Mazur, Piotr Michal ; Pawlowski, Petra ; Hryckiewicz, Aneta.
    In: International Journal of Central Banking.
    RePEc:ijc:ijcjou:y:2022:q:5:a:1.

    Full description at Econpapers || Download paper

  10. The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions. (2022). Guhathakurta, Kousik ; Tripathi, Abhinava ; Pandey, Ashish.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:44:y:2022:i:c:s1544612321001495.

    Full description at Econpapers || Download paper

  11. Value relevance of loan loss provision components and the choice of model specification. (2022). Guhathakurta, Kousik ; Pandey, Ashish.
    In: Advances in accounting.
    RePEc:eee:advacc:v:58:y:2022:i:c:s0882611022000190.

    Full description at Econpapers || Download paper

  12. Do investors value audit quality of complex estimates?. (2022). Chen, Bingyi.
    In: Advances in accounting.
    RePEc:eee:advacc:v:57:y:2022:i:c:s0882611022000141.

    Full description at Econpapers || Download paper

  13. 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.

    Full description at Econpapers || Download paper

  14. .

    Full description at Econpapers || Download paper

  15. .

    Full description at Econpapers || Download paper

  16. .

    Full description at Econpapers || Download paper

  17. The Role of Using CAMELS Model in Analyzing the Factors Affecting the Performance of The Jordanian Commercial Banks (2014-2019). (2021). Amer, Senan.
    In: Theory Methodology Practice (TMP).
    RePEc:mic:tmpjrn:v:17:y:2021:i:02:p:3-11.

    Full description at Econpapers || Download paper

  18. Does economic policy uncertainty affect bank earnings opacity? Evidence from China. (2021). Zhu, Hongquan ; Desalegn, Tigist Abebe.
    In: Journal of Policy Modeling.
    RePEc:eee:jpolmo:v:43:y:2021:i:5:p:1000-1015.

    Full description at Econpapers || Download paper

  19. 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.

    Full description at Econpapers || Download paper

  20. From stress testing to systemic stress testing: The importance of macroprudential regulation. (2021). Fujiwara, Yoshi ; Becker, Alexander P ; Aoyama, Hideaki ; Vodenska, Irena ; Lungu, Eliza ; Iyetomi, Hiroshi.
    In: Journal of Financial Stability.
    RePEc:eee:finsta:v:52:y:2021:i:c:s1572308920301029.

    Full description at Econpapers || Download paper

  21. Banks’ loan charge-offs and macro-level risk. (2021). Guo, Mengyang ; Song, Victor ; Jin, Justin Y.
    In: Journal of Behavioral and Experimental Finance.
    RePEc:eee:beexfi:v:32:y:2021:i:c:s2214635021001179.

    Full description at Econpapers || Download paper

  22. 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.

    Full description at Econpapers || Download paper

  23. Real regulatory capital management and bank payouts: Evidence from available?for?sale securities. (2021). Magnan, Michel ; Ipino, Elisabetta ; Fabrizi, Michele ; Parbonetti, Antonio.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1918-1939.

    Full description at Econpapers || Download paper

  24. Forecasting with a Panel Tobit Model. (2021). Schorfheide, Frank ; Moon, Hyungsik Roger ; Liu, Laura.
    In: Papers.
    RePEc:arx:papers:2110.14117.

    Full description at Econpapers || Download paper

  25. Does Public Country?by?Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry. (2020). Venkat, Aruhn ; Shevlin, Terry ; Persson, Anh ; Outslay, Edmund ; Joshi, Preetika.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:37:y:2020:i:4:p:2357-2397.

    Full description at Econpapers || Download paper

  26. Loan loss provisions under regulatory pressure: public versus private banks in Tunisia. (2020). NEIFAR, Malika ; Zouari, Nawel Fendri.
    In: MPRA Paper.
    RePEc:pra:mprapa:99081.

    Full description at Econpapers || Download paper

  27. Discretionary loan loss provision behavior in the US banking industry. (2020). Hassan, M. Kabir ; Houston, Reza ; Tran, Dung Viet.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:55:y:2020:i:2:d:10.1007_s11156-019-00854-z.

    Full description at Econpapers || Download paper

  28. Does Religiosity Matter to Value Relevance? Evidence from U.S. Banking Firms. (2020). Chourou, Lamia.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:162:y:2020:i:3:d:10.1007_s10551-018-3978-z.

    Full description at Econpapers || Download paper

  29. Earnings management in financial institutions: A comparative study of Islamic banks and conventional banks in emerging markets. (2020). Lui, Tze Kiat ; Zainuldin, Mohd Haniff.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:62:y:2020:i:c:s0927538x17303372.

    Full description at Econpapers || Download paper

  30. An examination of bank behavior around Federal Reserve stress tests. (2020). Tehranian, Hassan ; Schorno, Patrick J ; Minnick, Kristina ; Cornett, Marcia Millon.
    In: Journal of Financial Intermediation.
    RePEc:eee:jfinin:v:41:y:2020:i:c:s1042957318300330.

    Full description at Econpapers || Download paper

  31. The Impact of Supervision on Bank Performance. (2020). Kovner, Anna ; Hirtle, Beverly ; Plosser, Matthew.
    In: Journal of Finance.
    RePEc:bla:jfinan:v:75:y:2020:i:5:p:2765-2808.

    Full description at Econpapers || Download paper

  32. 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.

    Full description at Econpapers || Download paper

  33. 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.

    Full description at Econpapers || Download paper

  34. Examination of Loan Loss provision Model of Iranian Banks from Managerial Discretion Perspective. (2019). Jafarimanesh, Ibrahim ; Safarzadeh, Mohammad Hosein.
    In: Journal of Money and Economy.
    RePEc:mbr:jmonec:v:14:y:2019:i:2:p:255-276.

    Full description at Econpapers || Download paper

  35. Did the regulatory changes of 1999 and 2001 affect income smoothing behavior of US banks?. (2019). Tannous, George ; Alam, Md Didarul ; Mamun, Abdullah.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:52:y:2019:i:4:d:10.1007_s11156-018-0734-5.

    Full description at Econpapers || Download paper

  36. Earnings Management, Capital Management and Signalling Behaviour of Indian Banks. (2019). Gupta, Saumya ; Agarwalla, Ritika ; Vishnani, Sushma.
    In: Asia-Pacific Financial Markets.
    RePEc:kap:apfinm:v:26:y:2019:i:3:d:10.1007_s10690-018-09265-x.

    Full description at Econpapers || Download paper

  37. 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.

    Full description at Econpapers || Download paper

  38. Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank risk. (2019). Gallo, Manuela ; Aristei, David.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:60:y:2019:i:c:p:238-256.

    Full description at Econpapers || Download paper

  39. Conformance and performance roles of bank boards: The connection between non-performing loans and non-performing directorships. (2019). Lafuente, Esteban ; Vendrell-Herrero, Ferran ; Vaillant, Yancy.
    In: European Management Journal.
    RePEc:eee:eurman:v:37:y:2019:i:5:p:664-673.

    Full description at Econpapers || Download paper

  40. The association between fair value measurements and banks discretionary accounting choices11I thank Roger Graham (editor) and two anonymous reviewers for the suggestions and guidance that substantiall. (2019). Xu, Xiaolu.
    In: Advances in accounting.
    RePEc:eee:advacc:v:44:y:2019:i:c:p:108-120.

    Full description at Econpapers || Download paper

  41. Do Capital Adequacy and Credit Quality Affect Systematic Risk? Investigation of a Sample of European Listed Banks in Light of EBA Stress Tests. (2018). Miani, Stefano ; Paltrinieri, Andrea ; Floreani, Josanco.
    In: Quarterly Journal of Finance (QJF).
    RePEc:wsi:qjfxxx:v:08:y:2018:i:04:n:s2010139218400062.

    Full description at Econpapers || Download paper

  42. Accounting quality in banking: The role of regulatory interventions. (2018). Delis, Manthos D ; Iosifidi, Maria ; Hasan, Iftekhar.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:97:y:2018:i:c:p:297-317.

    Full description at Econpapers || Download paper

  43. Prudential filters, portfolio composition at fair value and capital ratios in European banks. (2018). Argimon, Isabel ; Estrada, Angel ; Dietsch, Michel.
    In: Journal of Financial Stability.
    RePEc:eee:finsta:v:39:y:2018:i:c:p:187-208.

    Full description at Econpapers || Download paper

  44. Moving toward a principle-based approach to U.S. accounting standard setting: A demand for procedural justice and accounting reform. (2018). Bailey, Wendy J ; Sawers, Kimberly M.
    In: Advances in accounting.
    RePEc:eee:advacc:v:43:y:2018:i:c:p:1-13.

    Full description at Econpapers || Download paper

  45. Capital and Earnings Management: Evidence from Alternative Banking Business Models. (2018). Elnahass, Marwa ; Steele, Gerald ; Izzeldin, Marwan.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:53:y:2018:i:1:p:20-32.

    Full description at Econpapers || Download paper

  46. Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector. (2018). Yao, Dai Fei ; Hu, Fang ; Stewart, Jenny ; Percy, Majella.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:58:y:2018:i:2:p:561-597.

    Full description at Econpapers || Download paper

  47. Research Design Issues in Studies Using Discretionary Accruals. (2018). McNichols, Maureen F ; Stubben, Stephen R.
    In: Abacus.
    RePEc:bla:abacus:v:54:y:2018:i:2:p:227-246.

    Full description at Econpapers || Download paper

  48. 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.

    Full description at Econpapers || Download paper

  49. Mixing fair-value and historical-cost accounting: predictable other-comprehensive-income and mispricing of bank stocks. (2017). Zhang, Xiao-Jun ; Easton, Peter.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9423-1.

    Full description at Econpapers || Download paper

  50. Bank Loan Loss Provisions Research: A Review. (2017). Ozili, Peterson K.
    In: MPRA Paper.
    RePEc:pra:mprapa:76495.

    Full description at Econpapers || Download paper

  51. Identifying the provisioning policies of Belgian banks. (2017). Arbak, Emrah.
    In: Working Paper Research.
    RePEc:nbb:reswpp:201708-326.

    Full description at Econpapers || Download paper

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

    Full description at Econpapers || Download paper

  53. Does the New European Banking Regulation discourage Earnings Management?. (2017). Di Martino, Giuseppe ; Dellatti, Vittorio ; Galeone, Graziana ; Dicuonzo, Grazia.
    In: International Business Research.
    RePEc:ibn:ibrjnl:v:10:y:2017:i:10:p:45-56.

    Full description at Econpapers || Download paper

  54. Earnings Management and Banks Performance: Evidence from Europe. (2017). Alhadab, Mohammad M ; Al-Own, Bassam.
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:7:y:2017:i:4:p:134-145.

    Full description at Econpapers || Download paper

  55. The effect of corporate taxation on bank transparency: Evidence from loan loss provisions. (2017). Andries, Kathleen ; Jacob, Martin ; Gallemore, John .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:63:y:2017:i:2:p:307-328.

    Full description at Econpapers || Download paper

  56. Banks Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks Impairments on Greek Government Bonds. (2017). Bierey, Martin ; Schmidt, Martin.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:52:y:2017:i:2:p:122-141.

    Full description at Econpapers || Download paper

  57. A Review on Accounts Manipulation via Loan Loss Provisions to Manage Earnings and Impact of IFRS. (2017). Shala, Albulena ; Ahmeti, Skender .
    In: EuroEconomica.
    RePEc:dug:journl:y:2017:i:1:p:113-121.

    Full description at Econpapers || Download paper

  58. INSTITUTIONAL OWNERSHIP AND EARNING MANAGEMENT BY BANK HOLDING COMPANIES. (2017). Elyasiani, Elyas ; Zhang, Rongrong ; Wen, Yuan .
    In: Journal of Financial Research.
    RePEc:bla:jfnres:v:40:y:2017:i:2:p:147-178.

    Full description at Econpapers || Download paper

  59. The Embellishment of Bottom Line through Hyperbole of Accrued Earnings: A Case of Deliberate Earnings Management of a Non-bank Financial Institution Enlisted in Dhaka Stock Exchange and Chittagong Sto. (2016). Thasinul, MD.
    In: Business and Management Studies.
    RePEc:rfa:bmsjnl:v:2:y:2016:i:4:p:42-53.

    Full description at Econpapers || Download paper

  60. Earnings management in the electric utility industry: profit incentives. (2016). Yin, Jennifer ; Nwaeze, Emeka ; Li, Shiyou.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:46:y:2016:i:3:d:10.1007_s11156-014-0481-1.

    Full description at Econpapers || Download paper

  61. The impact of supervision on bank performance. (2016). Plosser, Matthew ; Kovner, Anna ; Hirtle, Beverly.
    In: Staff Reports.
    RePEc:fip:fednsr:768.

    Full description at Econpapers || Download paper

  62. The effect of leverage and liquidity on earnings and capital management: Evidence from U.S. commercial banks. (2016). Gombola, Michael J ; Huang, Chin-Chuan ; Ho, Amy Yueh-Fang.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:43:y:2016:i:c:p:35-58.

    Full description at Econpapers || Download paper

  63. Effect of the Basel Accord capital requirements on the loan-loss provisioning practices of Australian banks. (2016). Cummings, James R ; Durrani, Kassim J.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:67:y:2016:i:c:p:23-36.

    Full description at Econpapers || Download paper

  64. Real Regulatory Capital Management and Dividend Payout: Evidence from Available-for-Sale Securities. (2016). Magnan, Michel ; Ipino, Elisabetta ; Parbonetti, Antonio ; Fabrizi, Michele.
    In: CIRANO Working Papers.
    RePEc:cir:cirwor:2016s-57.

    Full description at Econpapers || Download paper

  65. Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria. (2015). Ozili, Peterson K.
    In: MPRA Paper.
    RePEc:pra:mprapa:68350.

    Full description at Econpapers || Download paper

  66. 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.

    Full description at Econpapers || Download paper

  67. Maintaining adequate bank capital: An empirical analysis of the supervision of European banks. (2015). Flannery, Mark J ; Giacomini, Emanuela.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:59:y:2015:i:c:p:236-249.

    Full description at Econpapers || Download paper

  68. Loan Loss Provision: Some Empirical Evidence for Italian Banks. (2015). Di Colli, Stefano ; Caporale, Guglielmo Maria ; Alessi, Matteo ; Lopez, Juan Sergio .
    In: Discussion Papers of DIW Berlin.
    RePEc:diw:diwwpp:dp1459.

    Full description at Econpapers || Download paper

  69. 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.

    Full description at Econpapers || Download paper

  70. Provisioning, Bank Behavior and Financial Crisis: Evidence from GCC Banks. (2015). Ghosh, Saibal ; Saibal, Ghosh .
    In: Review of Middle East Economics and Finance.
    RePEc:bpj:rmeecf:v:11:y:2015:i:3:p:249-275:n:4.

    Full description at Econpapers || Download paper

  71. Loan loss provisioning and procyclicality: Evidence from an expected loss model. (2014). Pfingsten, Andreas ; Bornemann, Sven ; Duellmann, Klaus ; Domikowsky, Christian .
    In: Discussion Papers.
    RePEc:zbw:bubdps:392014.

    Full description at Econpapers || Download paper

  72. A Primer on Regulatory Bank Capital Adjustments. (2014). Lubberink, Martien.
    In: MPRA Paper.
    RePEc:pra:mprapa:55290.

    Full description at Econpapers || Download paper

  73. Financial accounting in the banking industry: A review of the empirical literature. (2014). Beatty, Anne ; Liao, Scott.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:58:y:2014:i:2:p:339-383.

    Full description at Econpapers || Download paper

  74. Banking reform, risk-taking, and earnings quality – Evidence from transition countries. (2014). HASAN, IFTEKHAR ; Fang, Yiwei ; Li, Lingxiang.
    In: BOFIT Discussion Papers.
    RePEc:bof:bofitp:2014_019.

    Full description at Econpapers || Download paper

  75. Crises, Liquidity Shocks, and Fire Sales at Commercial Banks. (2014). Jindra, Jan ; Boyson, Nicole ; Helwege, Jean .
    In: Financial Management.
    RePEc:bla:finmgt:v:43:y:2014:i:4:p:857-884.

    Full description at Econpapers || Download paper

  76. .

    Full description at Econpapers || Download paper

  77. 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.

    Full description at Econpapers || Download paper

  78. The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009. (2013). Beltratti, Andrea ; Spear, Nasser ; Szabo, Mark Daniel .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:48:y:2013:i:4:p:467-494.

    Full description at Econpapers || Download paper

  79. 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.

    Full description at Econpapers || Download paper

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

    Full description at Econpapers || Download paper

  81. Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers. (2012). López-Espinosa, Germán ; Gómez Biscarri, Javier.
    In: Faculty Working Papers.
    RePEc:una:unccee:wp0512.

    Full description at Econpapers || Download paper

  82. The Impact of FSP FAS 157-4 on Commercial Banks. (2012). Schroeder, Richard ; Schauer, David ; Cathey, Jack .
    In: International Advances in Economic Research.
    RePEc:kap:iaecre:v:18:y:2012:i:1:p:15-27:10.1007/s11294-011-9326-z.

    Full description at Econpapers || Download paper

  83. Signalling by banks using loan loss provisions: the case of the European Union. (2012). Leventis, Stergios.
    In: Journal of Economic Studies.
    RePEc:eme:jespps:v:39:y:2012:i:5:p:604-618.

    Full description at Econpapers || Download paper

  84. The role of corporate governance in earnings management: experience from US banks. (2012). Dimitropoulos, Panagiotis ; Leventis, Stergios.
    In: Journal of Applied Accounting Research.
    RePEc:eme:jaarpp:v:13:y:2012:i:2:p:161-177.

    Full description at Econpapers || Download paper

  85. 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.

    Full description at Econpapers || Download paper

  86. 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.

    Full description at Econpapers || Download paper

  87. Loan loss provisioning and income smoothing in US banks pre and post the financial crisis. (2012). El Sood, Heba Abou .
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:25:y:2012:i:c:p:64-72.

    Full description at Econpapers || Download paper

  88. A Review of the Role of Financial Reporting in the Global Financial Crisis. (2012). Pinnuck, Matt .
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:22:y:2012:i:1:p:1-14.

    Full description at Econpapers || Download paper

  89. Business cycles and bank regulations - what happens to bank provisioning? A more comprehensive look at 49 countries. (2011). Shen, Chung-Hua ; Hsieh, Meng-Fen .
    In: Applied Economics.
    RePEc:taf:applec:v:43:y:2011:i:21:p:2811-2822.

    Full description at Econpapers || Download paper

  90. Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks. (2011). Leventis, Stergios ; Dimitropoulos, Panagiotis ; Anandarajan, Asokan.
    In: Journal of Financial Services Research.
    RePEc:kap:jfsres:v:40:y:2011:i:1:p:103-122.

    Full description at Econpapers || Download paper

  91. The Timeliness of Accounting Write‐Downs by U.S. Financial Institutions During the Financial Crisis of 2007–2008. (2011). Vyas, Dushyantkumar.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:49:y:2011:i:3:p:823-860.

    Full description at Econpapers || Download paper

  92. Do dynamic provisions reduce income smoothing using loan Loss provisions?. (2011). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente .
    In: Working Papers.
    RePEc:bde:wpaper:1118.

    Full description at Econpapers || Download paper

  93. First Financial Restructuring and operating efficiency: Evidence from Taiwanese commercial banks. (2010). Cianci, Anna M. ; Huang, Li-Hua ; Hsiao, Hsing-Chin ; Chang, Hsihui.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:34:y:2010:i:7:p:1461-1471.

    Full description at Econpapers || Download paper

  94. 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.

    Full description at Econpapers || Download paper

  95. The Impact of Dual Class Structure on Earnings Management Activities. (2010). Nguyen, Van Thuan ; Xu, LI.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:37:y:2010:i:3-4:p:456-485.

    Full description at Econpapers || Download paper

  96. The Impact of Dual Class Structure on Earnings Management Activities. (2010). Xu, LI ; Nguyen, Van Thuan .
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:37:y:2010-04:i:3-4:p:456-485.

    Full description at Econpapers || Download paper

  97. Accounting Discretion of Banks During a Financial Crisis. (2009). Laeven, Luc ; Huizinga, Harry.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:b94d0405-1ced-4aa4-870b-2ca43c5eeeb8.

    Full description at Econpapers || Download paper

  98. Accounting Discretion of Banks During a Financial Crisis. (2009). Laeven, Luc ; Huizinga, Harry.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:09764c84-fa16-45e7-942d-b93d7f2443ab.

    Full description at Econpapers || Download paper

  99. Accounting Discretion of Banks During a Financial Crisis. (2009). Laeven, Luc ; Huizinga, Harry.
    In: Discussion Paper.
    RePEc:tiu:tiucen:09764c84-fa16-45e7-942d-b93d7f2443ab.

    Full description at Econpapers || Download paper

  100. The Behavior of Japanese banks in the 1990s and Government Intervention for the Financial crisis. (2009). Shimizu, Katsutoshi.
    In: Public Policy Review.
    RePEc:mof:journl:ppr006c.

    Full description at Econpapers || Download paper

  101. Accounting discretion of banks during a financial crisis. (2009). Laeven, Luc ; Huizinga, Harry.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2009/207.

    Full description at Econpapers || Download paper

  102. LA GESTION DES RESULTATS DANS LES BANQUES TUNISIENNES : VERS UNE GESTION REELLE. (2009). Boulila, Neila Taktak ; Elleuch, Sarra Hamza .
    In: Post-Print.
    RePEc:hal:journl:halshs-00459371.

    Full description at Econpapers || Download paper

  103. 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.

    Full description at Econpapers || Download paper

  104. Mitigating the Procyclicality of Basel II. (2009). Trucharte, Carlos ; Saurina, Jesús ; Repullo, Rafael.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:7382.

    Full description at Econpapers || Download paper

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

    Full description at Econpapers || Download paper

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

    Full description at Econpapers || Download paper

  107. Credit Losses in Australasian Banking. (2009). Holmes, Mark ; Grimes, Arthur ; Hess, Kurt .
    In: The Economic Record.
    RePEc:bla:ecorec:v:85:y:2009:i:270:p:331-343.

    Full description at Econpapers || Download paper

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

    Full description at Econpapers || Download paper

  109. Earnings management in China: an exploratory study. (2008). Noronha, Carlos ; Zeng, Yun ; Vinten, Gerald .
    In: Managerial Auditing Journal.
    RePEc:eme:majpps:v:23:y:2008:i:4:p:367-385.

    Full description at Econpapers || Download paper

  110. The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis. (2008). Skinner, Douglas J..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:46:y:2008:i:2-3:p:218-239.

    Full description at Econpapers || Download paper

  111. Earnings management behaviors under different economic environments: Evidence from Japanese banks. (2007). Agarwal, Sumit ; Liu, Chunlin ; Chomsisengphet, Souphala ; Rhee, Ghon S..
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:16:y:2007:i:3:p:429-443.

    Full description at Econpapers || Download paper

  112. The exposure of international banks to cross-country interdependencies: An empirical analysis of overdue claims. (2007). Dahl, Drew ; Logan, Andrew .
    In: Journal of Multinational Financial Management.
    RePEc:eee:mulfin:v:17:y:2007:i:3:p:203-213.

    Full description at Econpapers || Download paper

  113. Use of loan loss provisions for capital, earnings management and signalling by Australian banks. (2007). McCarthy, Cornelia ; HASAN, IFTEKHAR ; Anandarajan, Asokan.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:47:y:2007:i:3:p:357-379.

    Full description at Econpapers || Download paper

  114. Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property†Liability Insurers*. (2006). Shen, Min ; Petroni, Kathy R ; Lee, Yena Jung.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:23:y:2006:i:3:p:655-692.

    Full description at Econpapers || Download paper

  115. Earnings management around employee stock option reissues. (2006). Coles, Jeffrey ; Kalpathy, Swaminathan ; Hertzel, Michael .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:41:y:2006:i:1-2:p:173-200.

    Full description at Econpapers || Download paper

  116. The use of loan loss provisions for capital management, earnings management and signalling by Australian banks. (2006). HASAN, IFTEKHAR ; Anandarajan, Asokan ; McCarthy, Cornelia.
    In: Research Discussion Papers.
    RePEc:bof:bofrdp:2006_023.

    Full description at Econpapers || Download paper

  117. Earnings and capital management in alternative loan loss provision regulatory regimes. (2006). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente .
    In: Working Papers.
    RePEc:bde:wpaper:0614.

    Full description at Econpapers || Download paper

  118. Market Consequences of Earnings Management in Response to Security Regulations in China*. (2005). Wu, Woody ; Qi, Daqing ; Mu, Ina.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:22:y:2005:i:1:p:95-140.

    Full description at Econpapers || Download paper

  119. 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.

    Full description at Econpapers || Download paper

  120. Earnings management under price regulation: Empirical evidence from the Spanish electricity industry. (2005). Illueca, Manuel ; GILL-DE-ALBORNOZ, BELEN.
    In: Energy Economics.
    RePEc:eee:eneeco:v:27:y:2005:i:2:p:279-304.

    Full description at Econpapers || Download paper

  121. Determinants of the loan loss allowance: some cross-country comparisons. (2004). Wall, Larry ; HASAN, IFTEKHAR.
    In: Finance.
    RePEc:wpa:wuwpfi:0404018.

    Full description at Econpapers || Download paper

  122. Regulatory monitoring as a substitute for debt covenants. (2004). Black, Ervin L. ; Carnes, Thomas A. ; Moyer, Susan E. ; Mosebach, Michael .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:37:y:2004:i:3:p:367-391.

    Full description at Econpapers || Download paper

  123. Determinants of the Loan Loss Allowance: Some Cross‐Country Comparisons. (2004). Wall, Larry ; HASAN, IFTEKHAR.
    In: The Financial Review.
    RePEc:bla:finrev:v:39:y:2004:i:1:p:129-152.

    Full description at Econpapers || Download paper

  124. Earnings Management During Distinct Periods of Capital Demand – Evidence from Japanese Banks. (2003). Agarwal, Sumit ; Rhee, Ghon S ; Liu, Chunlin ; Chomsisengphet, Souphala.
    In: FHFA Staff Working Papers.
    RePEc:hfa:wpaper:03-06.

    Full description at Econpapers || Download paper

  125. Discretionary accounting and the behavior of Japanese banks under financial duress. (2003). Shrieves, Ronald ; Dahl, Drew.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:27:y:2003:i:7:p:1219-1243.

    Full description at Econpapers || Download paper

  126. Determinants of the loan loss allowance : some cross-country comparisons. (2003). Wall, Larry ; HASAN, IFTEKHAR.
    In: Research Discussion Papers.
    RePEc:bof:bofrdp:2003_033.

    Full description at Econpapers || Download paper

  127. The optimal timing of the transfer of hidden reserves in the German and Austrian tax systems. (2002). Fruhwirth, Manfred.
    In: Intelligent Systems in Accounting, Finance and Management.
    RePEc:wly:isacfm:v:11:y:2002:i:2:p:71-88.

    Full description at Econpapers || Download paper

  128. Accounting Choices and Risk Management: SFAS No. 115 and U.S. Bank Holding Companies*. (2002). McAnally, Mary Lea ; Kohlbeck, Mark ; Hodder, Leslie .
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:19:y:2002:i:2:p:225-270.

    Full description at Econpapers || Download paper

  129. Empirical research on accounting choice. (2001). Vincent, Linda ; Lys, Thomas Z. ; Fields, Thomas D..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307.

    Full description at Econpapers || Download paper

  130. Management Perceptions of Fair-Value Accounting for all Financial Instruments. (2001). Fargher, Neil.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:11:y:2001:i:24:p:62-72.

    Full description at Econpapers || Download paper

  131. Bank loan-loss accounting: a review of theoretical and empirical evidence. (2000). Wall, Larry ; Koch, Timothy W..
    In: Economic Review.
    RePEc:fip:fedaer:y:2000:i:q2:p:1-20:n:v.85no.2.

    Full description at Econpapers || Download paper

  132. 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.

    Full description at Econpapers || Download paper

  133. Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals*. (1999). Paterson, Jeffrey S ; Gaver, Jennifer J.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:16:y:1999:i:2:p:207-241.

    Full description at Econpapers || Download paper

  134. Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects. (1999). Thomas, Shawn ; Ahmed, Anwer S. ; Takeda, Carolyn.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:28:y:1999:i:1:p:1-25.

    Full description at Econpapers || Download paper

  135. The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs. (1998). Kim, Myung-Sun ; Kross, William.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:25:y:1998:i:1:p:69-99.

    Full description at Econpapers || Download paper

  136. The effects of taxes, regulation, earnings, and organizational form on life insurers investment portfolio realizations. (1997). Shackelford, Douglas ; Collins, Julie H. ; Geisler, Greg G..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:24:y:1997:i:3:p:337-361.

    Full description at Econpapers || Download paper

  137. Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry*. (1996). Daley, Lane ; Chen, Peter.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:13:y:1996:i:1:p:91-128.

    Full description at Econpapers || Download paper

  138. Discussion of “Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry†*. (1996). Chamberlain, Sandra L.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:13:y:1996:i:1:p:129-133.

    Full description at Econpapers || Download paper

  139. Earnings, regulatory capital, and tax management: Comments. (1996). Shackelford, Douglas.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:241-247.

    Full description at Econpapers || Download paper

  140. Reinsurance and the management of regulatory ratios and taxes in the property--casualty insurance industry. (1996). Adiel, Ron.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:207-240.

    Full description at Econpapers || Download paper

  141. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices. (1996). Engel, Ellen E. ; Beaver, William H..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:177-206.

    Full description at Econpapers || Download paper

  142. Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms. (1996). Hunt, Alister ; Shevlin, Terry ; Moyer, Susan E..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:21:y:1996:i:3:p:339-374.

    Full description at Econpapers || Download paper

  143. Fair value accounting: Effects on banks earnings volatility, regulatory capital, and value of contractual cash flows. (1995). Wahlen, James M. ; Landsman, Wayne R. ; Barth, Mary E..
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:19:y:1995:i:3-4:p:577-605.

    Full description at Econpapers || Download paper

  144. Taxation, regulation, and the organizational structure of property-casualty insurers. (1995). Shackelford, Douglas ; Petroni, Kathy R..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:20:y:1995:i:3:p:229-253.

    Full description at Econpapers || Download paper

  145. Stock market valuation of gains and losses on commercial banks investment securities An empirical analysis. (1995). Ahmed, Anwer S. ; Takeda, Carolyn.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:20:y:1995:i:2:p:207-225.

    Full description at Econpapers || Download paper

  146. Managing Financial Reports of Commercial Banks. (1993). Beatty, Anne ; Chamberlain, Sandra ; Magliolo, Joseph.
    In: Center for Financial Institutions Working Papers.
    RePEc:wop:pennin:94-02.

    Full description at Econpapers || Download paper

  147. Cross†Sectional Dependence and the Use of Generalized Least Squares*. (1993). Bhushan, Ravi.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:9:y:1993:i:2:p:450-462.

    Full description at Econpapers || Download paper

References

References cited by this document

    This document has not been processed yet.

    You may help us by submiting the list of references

Cocites

Documents in RePEc which have cited the same bibliography

          This document has not co-citation data yet.

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2024-12-28 08:06:55 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.