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

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  2. The role of loan loss provisions in income inequality: Evidence from a sample of banking institutions. (2024). Apergis, Nicholas.
    In: Journal of Financial Stability.
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  3. Managerial Beliefs and Banking Behavior. (2023). Hlebik, Sviatlana ; Verga, Giovanni ; Silipo, Damiano B.
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  4. Is the relationship between corruption, government stability and non?performing loans non?linear? A threshold analysis for the MENA region. (2022). Boussaada, Rim ; Hakimi, Abdelaziz ; Karmani, Majdi.
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  5. Do board characteristics and ownership structure matter for bank non-performing loans? Empirical evidence from US commercial banks. (2022). Bouri, Abdelfettah ; Jarraya, Bilel ; Tarchouna, Ameni.
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  6. Do capital buffers matter? Evidence from the stocks and flows of nonperforming loans. (2022). Cotugno, Matteo ; Torluccio, Giuseppe ; Perdichizzi, Salvatore ; Cicchiello, Antonella Francesca.
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  17. Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank risk. (2019). Gallo, Manuela ; Aristei, David.
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  37. Nonperforming Loans and Purchase of Loans by Public Asset Management Companies in Malaysia and Thailand. (2016). Inoguchi, Masahiro.
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    RePEc:kap:rqfnac:v:52:y:2019:i:4:d:10.1007_s11156-018-0734-5.

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  3. Profit efficiency and earnings quality: Evidence from the Spanish banking industry. (2019). Tortosa-Ausina, Emili ; Prior, Diego ; García-Alcober, Maria ; Illueca, Manuel ; Garcia-Alcober, Maria Pilar.
    In: Journal of Productivity Analysis.
    RePEc:kap:jproda:v:51:y:2019:i:2:d:10.1007_s11123-019-00553-w.

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  4. 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.

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  5. Does Ethical Behavior of Management Influence Financial Reporting Quality?. (2019). Nam, Giseok ; Im, Chaechang.
    In: Sustainability.
    RePEc:gam:jsusta:v:11:y:2019:i:20:p:5765-:d:277585.

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  6. 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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  7. 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.

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  8. 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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  9. 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.

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  10. Bank Corporate Governance and Future Earnings Predictability. (2018). Molyneux, Philip ; Mollah, Sabur ; Mobarek, Asma ; al Farooque, Omar.
    In: Working Papers.
    RePEc:swn:wpaper:2018-09.

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  11. Discretionary Loan-Loss Provision Behavior in the US Banking Industry. (2018). Tran, Dung ; Hassan, M. Kabir ; Houston, Reza.
    In: NFI Working Papers.
    RePEc:nfi:nfiwps:2018-wp-01.

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  12. Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region. (2018). Lassoued, Naima ; Sassi, Houda ; ben Rejeb, Mouna.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:30:y:2018:i:c:p:85-105.

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  13. The impact of accounting laws and standards on bank risks: Evidence from transition countries. (2018). Fang, Yiwei ; Zhu, Yun ; Li, Lingxiang ; Fornaro, James .
    In: Journal of Economics and Business.
    RePEc:eee:jebusi:v:95:y:2018:i:c:p:103-118.

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  14. Earnings and capital management in European banks – Combining a multivariate regression with a qualitative comparative analysis. (2018). Pinto, Ines ; Ng, Winnie.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:89:y:2018:i:c:p:258-264.

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  15. Bank size and market value: The role of direct monitoring and delegation costs. (2018). Serfes, Konstantinos ; Cabolis, Christos ; Avramidis, Panagiotis.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:93:y:2018:i:c:p:127-138.

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  16. Timing of banks’ loan loss provisioning during the crisis. (2018). van Oordt, Maarten ; de Haan, Leo.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:87:y:2018:i:c:p:293-303.

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  17. The effects of bank regulators and external auditors on loan loss provisions. (2018). Nicoletti, Allison .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:66:y:2018:i:1:p:244-265.

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  18. Divestitures and the financial conglomerate excess value. (2018). Murgia, Maurizio ; Curi, Claudia .
    In: Journal of Financial Stability.
    RePEc:eee:finsta:v:36:y:2018:i:c:p:187-207.

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  19. 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.

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  20. 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.

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  21. 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.

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  22. The Future of Financial Reporting: Insights from Research. (2018). Barth, Mary E.
    In: Abacus.
    RePEc:bla:abacus:v:54:y:2018:i:1:p:66-78.

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  23. 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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  24. The effect of capital ratio on lending: Do loan-loss provisioning practices matter?. (2017). Olszak, Małgorzata ; Witaa, Filip ; Kowalska, Iwona ; Chodnicka-Jaworska, Patrycja.
    In: Faculty of Management Working Paper Series.
    RePEc:sgm:fmuwwp:22017.

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

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

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  27. 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.

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  28. 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.

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  29. Divestitures and the financial conglomerate excess value. (2017). Murgia, Maurizio ; Curi, Claudia .
    In: BEMPS - Bozen Economics & Management Paper Series.
    RePEc:bzn:wpaper:bemps43.

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  30. 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.

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  31. Are Basel Capital Standards Implemented Successfully in Pakistan?. (2016). Qamar, Romila ; Bhalli, Mughees Tahir ; Hashmi, Shahid Mansoor .
    In: Romanian Economic Journal.
    RePEc:rej:journl:v:19:y:2016:i:62:p:119-152.

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  32. Income Smoothing via Loan Loss Provision in Credit Cooperative Banks. (2016). Azzali, Stefano ; Mazza, Tatiana ; Fornaciari, Luca.
    In: FINANCIAL REPORTING.
    RePEc:fan:frfrfr:v:html10.3280/fr2016-002002.

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  33. Do insurance activities enhance the performance of financial services holding companies?. (2015). Chang, Mu-Sheng ; Elyasiani, Elyas.
    In: Applied Economics.
    RePEc:taf:applec:v:47:y:2015:i:33:p:3559-3576.

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  34. Predicting Loan Loss Provisions by Including Loan Type Characteristics. (2015). Hansen, Glen .
    In: The International Journal of Business and Finance Research.
    RePEc:ibf:ijbfre:v:9:y:2015:i:2:p:53-67.

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  35. Managerial Discretion Over Loan Loss Reserves during the Global Financial Crisis. (2015). Hansen, Glen .
    In: The International Journal of Business and Finance Research.
    RePEc:ibf:ijbfre:v:9:y:2015:i:1:p:51-61.

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  36. The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses. (2015). Greiner, Adam J.
    In: Advances in accounting.
    RePEc:eee:advacc:v:31:y:2015:i:1:p:33-41.

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  37. Delayed Expected Loss Recognition and the Risk Profile of Banks. (2015). Bushman, Robert M ; Williams, Christopher D.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:53:y:2015:i:3:p:511-553.

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  38. The Hidden Message in AFS Securitites of US Banks. (2014). Wang, Richard Zhe ; Sallehu, Menghistu .
    In: The International Journal of Business and Finance Research.
    RePEc:ibf:ijbfre:v:8:y:2014:i:3:p:59-70.

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  39. 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.

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  40. How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481.

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  41. Incentive effects of enterprise systems on the magnitude and detectability of reporting manipulations. (2013). Stratopoulos, Theophanis C ; Zou, Xiorong ; Vance, Tom W.
    In: International Journal of Accounting Information Systems.
    RePEc:eee:ijoais:v:14:y:2013:i:1:p:39-57.

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  42. Effects of earnings management on bank cost of debt. (2013). Shen, Chung-Hua ; Huang, Yu-Li.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:53:y:2013:i:1:p:265-300.

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  43. The impact of IAS 39 on the risk-relevance of earnings volatility: Evidence from foreign banks cross-listed in the USA. (2012). Duh, Rong-Ruey ; Pimenta, Paulo Alexandre ; Hsu, Audrey Wen-Hsin.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:8:y:2012:i:1:p:23-38.

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  44. 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.

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  45. 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.

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  46. The management of accounting numbers: Case study evidence from the ‘crash’ of an airline. (2010). Jorissen, Ann ; Otley, David .
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:40:y:2010:i:1:p:3-38.

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  47. Method-Shifting in Aggressive Earnings Reporting: The Case of the US Software Industrys Response to New US Regulation. (2010). Gribbin, Donald W. ; Welker, Robert B. ; Zhong, KE.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:37:y:2010-07:i:7-8:p:792-814.

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  48. 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.

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