Cited by

• 2003Financial Distress and Bank Lending Relationships191 cited
• 2004Determinants of the Loan Loss Allowance: Some Cross‐Country Comparisons166 cited
• 2013Did the SEC impact banks' loan loss reserve policies and their informativeness?156 cited
• 2014Thoughts on Financial Accounting and the Banking Industry143 cited
• 2014Do loan loss reserves behave like capital? Evidence from recent bank failures143 cited
• 2017Bank earnings and regulatory capital management using available for sale securities139 cited
• 2001Do Banks Provision for Bad Loans in Good Times? Empirical Evidence and Policy Implications135 cited
• 2017The Effects of Bank Regulators and External Auditors on Loan Loss Provisions130 cited
• 2002Do Banks Provision for Bad Loans in Good Times? Empirical Evidence and Policy Implications109 cited
• 2011Mandatory IFRS Adoption and Accounting Quality of European Banks108 cited
• 2013Loan loss provisions, bank valuations and discretion: A comparative study between conventional and Islamic banks103 cited
• 2010Emerging themes in banking: Recent literature and directions for future research81 cited
• 2019Prudential supervisors’ independence and income smoothing in European banks76 cited
• 2016The Effect of Corporate Taxation on Bank Transparency: Evidence from Loan Loss Provisions75 cited
• 2020Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?73 cited
• 2015Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management71 cited