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Saving on a Rainy Day? Income Smoothing and Procyclicality of Loan‐Loss Provisions in Central European Banks
16 references·3 citing·32 second hop
Saving on a Rainy Day? Income Smoothing and Procyclicality of Loan‐Loss Provisions in Central European Banks (2015)Saving on a Rainy Day? Income Smoothing a…Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking (2012)Accounting discretion, loan l…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Bank governance, regulation and risk taking (2008)Bank governance, regulation a…A finite sample correction for the variance of linear efficient two-step GMM estimators (2004)A finite sample correction fo…Loan loss provisioning and economic slowdowns: too much, too late? (2003)Loan loss provisioning and ec…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks (2002)Earnings Management to Avoid …A finite sample correction for the variance of linear two-step GMM estimators (2000)A finite sample correction fo…Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects (1999)Bank loan loss provisions: a …A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Initial conditions and moment restrictions in dynamic panel data models (1998)Initial conditions and moment…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Initial conditions and moment restrictions in dynamic panel data models (1995)Initial conditions and moment…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Some Tests of Specification f…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Big 4 auditors, bank earnings management and financial crisis in Africa (2021)Big 4 auditors, bank earnings…European bank loan loss provisioning and technological innovative progress (2019)European bank loan loss provi…Discretionary provisioning practices among Western European banks (2017)Discretionary provisioning pr…Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Biases in Dynamic Models with Fixed Effects (1981)Another look at the instrumental variable estimation of error-components models (1995)How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2009)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Large Shareholders and Corporate Control (1986)Bank activity and funding strategies: The impact on risk and returns☆ (2010)Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios (2011)The Credit Crisis Around the Globe: Why Did Some Banks Perform Better? (2011)The Pricing of Options and Corporate Liabilities (1973)The pricing of discretionary accruals (1996)Product Mix and Earnings Volatility at Commercial Banks: Evidence from a Degree of Total Leverage Model (2001)Diversification in Banking: Is Noninterest Income the Answer? (2004)Earnings Management During Import Relief Investigations (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2007)Financing Innovation and Growth: Cash Flow, External Equity, and the 1990s R&D Boom (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
  • 1998Initial conditions and moment restrictions in dynamic panel data models22,547 cited
  • 1995Initial conditions and moment restrictions in dynamic panel data models14,749 cited
  • 2004A finite sample correction for the variance of linear efficient two-step GMM estimators5,973 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2008Bank governance, regulation and risk taking3,267 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
  • 2003Loan loss provisioning and economic slowdowns: too much, too late?817 cited
  • 2012Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking791 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings

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748 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 2000A finite sample correction for the variance of linear two-step GMM estimators617 cited
  • Cited by

    • 2017Discretionary provisioning practices among Western European banks40 cited
    • 2019European bank loan loss provisioning and technological innovative progress30 cited
    • 2021Big 4 auditors, bank earnings management and financial crisis in Africa21 cited