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Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions? · Study

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PreprintDo Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions?

Daniel Pérez2011

OA

Preprintgreen2011

Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions?

Daniel Pérez · Vicente Salas Fumás · Jesús Saurina Salas

69 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Banking stability, regulation, efficiency Accounting Theory and Financial Reporting

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References

1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations 2000The effect of international institutional factors on properties of accounting earnings 2011The effects of bonus schemes on accounting decisions 1996The pricing of discretionary accruals 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects 1988An Explanation for Accounting Income Smoothing 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items 1994Why Bank Credit Policies Fluctuate: A Theory and Some Evidence

Cited by

2011Short-run forecasting of the euro-dollar exchange rate with economic fundamentals 2012Finite Sample Performance of Small Versus Large Scale Dynamic Factor Models 2012Determinants of Default Ratios in the Segment of Loans to Households in Spain 2012International Reserves and Gross Capital Flows - Dynamics During Financial Stress 2011Cross-Border Coordination of Prudential Supervision and Deposit Guarantees

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2006Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimespreprint · 11 shared references 2008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimesarticle · 8 shared references 2013Applying and Interpreting Model - Based Seasonal Adjustment. The Euro - Area Industrial Production Seriespreprint · 8 shared references 2004Determinants of the Loan Loss Allowance: Some Cross‐Country Comparisonsarticle · 7 shared references 2011Fiscal Policy, Structural Reforms and External Imbalances: A Quantitative Evaluation for Spainpreprint · 7 shared references 2011Credit Cycles: Evidence Based on a Non Linear Model for Developed Countriespreprint · 7 shared references

Details

Year2011

Typepreprint

Published2011-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations69

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1926668

openalex_workW1548670420

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2012Determinants of Corporate Default: A BMA Approach

2012The Safety and Soundness Effects of Bank M&As in the EU: Does Prudential Regulation Have Any Impact?

2012Boom-Bust Cycles, Imbalances and Discipline in Europe