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The determinants of loan loss and allowances for MENA banks
16 references·0 citing·42 second hop
The determinants of loan loss and allowances for MENA banks (2014)The determinants of loan loss and allowan…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region (2008)Using accounting ratios to di…Use of loan loss provisions for capital, earnings management and signalling by Australian banks (2007)Use of loan loss provisions f…Cross-country determinants of bank income smoothing by managing loan-loss provisions (2007)Cross-country determinants of…Bank provisioning behaviour and procyclicality (2004)Bank provisioning behaviour a…Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks (2002)Earnings Management to Avoid …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…Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. (1996)Value-Relevance of Banks' Fai…Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Discretionary behavior with r…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…The Nature of Information in Commercial Bank Loan Loss Disclosures. (1994)The Nature of Information in …Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Positive Accounting Theory (1985)Positive Accounting TheoryThe Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Good News and Bad News: Representation Theorems and Applications (1981)Reputation and imperfect information (1982)Discretionary Revenues as a Measure of Earnings Management (2010)Specification Tests in Econometrics (1978)Why Bank Credit Policies Fluctuate: A Theory and Some Evidence (1994)Loan loss provisioning and economic slowdowns: too much, too late? (2003)The crisis of fair-value accounting: Making sense of the recent debate (2009)Corporate performance and managerial remuneration (1985)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Research design issues in earnings management studies (2000)Accruals and the Prediction of Future Cash Flows (2001)Capital markets research in accounting (2001)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Getting to the Bottom Line: An Exploration of Gender and Earnings Quality (2007)Environmental uncertainty and managers’ use of discretionary accruals (2008)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Meta-Analytic Procedures for Social Research. (1994)Credit Cycles, Credit Risk, and Prudential Regulation (2005)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)A Survey of Corporate Governance (1997)Earnings Management: New Evidence Based on Deferred Tax Expense (2003)Why Are Earnings Kinky? An Examination of the Earnings Management Explanation (2003)Financial Accounting in the Banking Industry: A Review of the Empirical Literature (2013)Econometric Analysis of Cross Section and Panel Data (2001)Earnings management and investor protection: an international comparison (2003)The financial reporting environment: Review of the recent literature (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)A review of archival auditing research (2014)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)Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios (2011)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)Earnings Management through Real Activities Manipulation (2003)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1985Positive Accounting Theory5,837 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 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
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices553 cited
  • 1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 2004Bank provisioning behaviour and procyclicality491 cited
  • 2007Cross-country determinants of bank income smoothing by managing loan-loss provisions474 cited
  • 1996Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.449 cited

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  • 2008Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region391 cited
  • 2007Use of loan loss provisions for capital, earnings management and signalling by Australian banks216 cited
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