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Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions?
16 references·16 citing·50 second hopsampled
Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions? 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(2006)An Empirical Evaluation of Accounting Income Numbers (1968)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Currency crashes in emerging markets: An empirical treatment (1996)The external wealth of nations mark II: Revised and extended estimates of foreign assets and liabilities, 1970–2004 (2007)This Time Is Different (2009)Sovereign debt markets in turbulent times: Creditor discrimination and crowding-out effects (2013)Measuring Geopolitical Risk (2018)WHAT DRIVES CAPITAL FLOWS TO EMERGING MARKETS? 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References

  • 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items825 cited
  • 1994Why Bank Credit Policies Fluctuate: A Theory and Some Evidence807 cited
  • 2013Gross capital flows: Dynamics and crises712 cited
  • 1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks442 cited
  • 1997Earnings Management to Avoid Earnings Decreases and Losses267 cited
  • 1996The theory and practice of financial stability239 cited
  • 2005

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CEO incentives and earnings management
213 cited
  • 2000Bank Loan-Loss Accounting: A Review of Theoretical and Empirical Evidence199 cited
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    • 2011Short-run forecasting of the euro-dollar exchange rate with economic fundamentals109 cited
    • 2012Finite Sample Performance of Small Versus Large Scale Dynamic Factor Models89 cited
    • 2012The Schooling Response to a Sustained Increase in Low-Skill Wages: Evidence from Spain 1989-200975 cited
    • 2012The Cycle of Earnings Inequality: Evidence from Spanish Social Security Data71 cited
    • 2012Determinants of Default Ratios in the Segment of Loans to Households in Spain70 cited
    • 2012Business Cycles and Investment in Intangibles: Evidence from Spanish Firms68 cited
    • 2011Accounting for Changes in the Spanish Wage Distribution: The Role of Employment Composition Effects68 cited
    • 2012International Reserves and Gross Capital Flows - Dynamics During Financial Stress65 cited
    • 2011Cross-Border Coordination of Prudential Supervision and Deposit Guarantees61 cited
    • 2012Determinants of Corporate Default: A BMA Approach60 cited
    • 2012The Safety and Soundness Effects of Bank M&As in the EU: Does Prudential Regulation Have Any Impact?57 cited
    • 2012Boom-Bust Cycles, Imbalances and Discipline in Europe55 cited
    • 2012The Recent Slowdown of Bank Lending in Spain: Are Supply-Side Factors Relevant?54 cited
    • 2012Household Leverage and Fiscal Multipliers52 cited
    • 2012The Effects of Fiscal Shocks on the Exchange Rate in the EMU and Differences with the US52 cited
    • 2015Saving on a Rainy Day? Income Smoothing and Procyclicality of Loan‐Loss Provisions in Central European Banks52 cited