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Bank Managers' Heterogeneous Decisions on Discretionary Loan Loss Provisions · Study

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ArticleBank Managers' Heterogeneous Decisions on Discretionary Loan Loss Provisions

Gerald J. Lobo2001

Article2001

Bank Managers' Heterogeneous Decisions on Discretionary Loan Loss Provisions

Gerald J. Lobo · Dong‐Hoon Yang

139 citations·0/0 files stored·Review of Quantitative Finance and Accounting

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Auditing, Earnings Management, Governance Banking stability, regulation, efficiency Banking Sector Performance and Management

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References

1988Evidence of Earnings Management from the Provision for Bad Debts 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes 1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices 1987Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research 1994The Nature of Information in Commercial Bank Loan Loss Disclosures.1990Capital adequacy ratio regulations and accounting choices in commercial banks

Cited by

2016The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region 2018Income smoothing among European systemic and non-systemic banks 2013Loan loss provisions, bank valuations and discretion: A comparative study between conventional and Islamic banks 2014The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region

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Details

Year2001

Typearticle

Published2001-05-01

VenueReview of Quantitative Finance and Accounting

ISSN-L0924-865X

Languageen

Citations139

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1023/a:1011284303517

openalex_workW1588338683

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2020Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks

2017Does regulatory forbearance matter for bank stability? Evidence from creditors’ perspective

2007Empirical testing of the loss provisions of banks in the GCC region

2015Determinants of loan losses of Indian Banks: a panel study