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Bank Managers' Heterogeneous Decisions on Discretionary Loan Loss Provisions
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Bank Managers' Heterogeneous Decisions on Discretionary Loan Loss Provisions (2001)Bank Managers' Heterogeneous Decisions on…Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects (1999)Bank loan loss provisions: a …The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs (1998)The impact of the 1989 change…Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Discretionary behavior with r…The Decline of Traditional Banking: Implications for Financial Stabilityand Regulatory Policy (1995)The Decline of Traditional Ba…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 …The Effect of Restructuring Charges on Executives' Cash Compensation. (1994)The Effect of Restructuring C…Extensions and violations of the statutory SEC form 10-K filing requirements (1994)Extensions and violations of …Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks (1990)Tax Planning, Regulatory Capi…Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…Financial Reporting, Supplemental Disclosures, and Bank Share Prices (1989)Financial Reporting, Suppleme…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984 (1988)Bank loan-loss provisions and…Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research (1987)Cross-Sectional Dependence an…Earnings management: a three-decade analysis and future prospects (2023)Earnings management: a three-…Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks (2020)Loan loss provisions and audi…Prudential supervisors’ independence and income smoothing in European banks (2019)Prudential supervisors’ indep…Discretionary loan loss provision behavior in the US banking industry (2019)Discretionary loan loss provi…Bank loan loss accounting and its contracting effects: the new expected loss models (2019)Bank loan loss accounting and…Income smoothing among European systemic and non-systemic banks (2018)Income smoothing among Europe…Capital and Earnings Management: Evidence from Alternative Banking Business Models (2018)Capital and Earnings Manageme…Does regulatory forbearance matter for bank stability? 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Evidence from Germany (2012)Are banks using hidden reserv…Empirical testing of the loss provisions of banks in the GCC region (2007)Empirical testing of the loss…The 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)Cross-country determinants of bank income smoothing by managing loan-loss provisions (2007)Discretionary Revenues as a Measure of Earnings Management (2010)Toward a More General Theory of Regulation (1976)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows (1995)Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. 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(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)The Behavior of Stock-Market Prices (1965)Special Information and Insider Trading (1974)The theory and practice of econometrics (1986)Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data (1989)Abnormal returns to a fundamental analysis strategy. (1998)Managerial Decisions and Long-Term Stock Price Performance (1998)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)The Capital Structure Puzzle (1984)The Capital Structure Puzzle (1984)Optimistic reporting in the property- casualty insurance industry (1992)Fair value disclosures by bank holding companies (1996)An analytic derivation of the cost of deposit insurance and loan guarantees An application of modern option pricing theory (1977)Financial Reporting: An Accounting Revolution. (1982)Value-relevance of banks' derivatives disclosures (1996)Perspectives on Recent Capital Market Research (2002)Using and Interpreting Fixed Effects Models (2023)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)
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References

  • 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
  • 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
  • 1987Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research548 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
  • 1989Financial Reporting, Supplemental Disclosures, and Bank Share Prices383 cited
  • 1998The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs340 cited
  • 1988Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984301 cited
  • 1995The Decline of Traditional Banking: Implications for Financial Stabilityand Regulatory Policy273 cited
  • 1994

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The Effect of Restructuring Charges on Executives' Cash Compensation.
199 cited
  • 1994Extensions and violations of the statutory SEC form 10-K filing requirements165 cited
  • Cited by

    • 2016The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region122 cited
    • 2018Income smoothing among European systemic and non-systemic banks120 cited
    • 2013Loan loss provisions, bank valuations and discretion: A comparative study between conventional and Islamic banks103 cited
    • 2014The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region92 cited
    • 2020Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks91 cited
    • 2017Does regulatory forbearance matter for bank stability? Evidence from creditors’ perspective81 cited
    • 2007Empirical testing of the loss provisions of banks in the GCC region79 cited
    • 2015Determinants of loan losses of Indian Banks: a panel study77 cited
    • 2019Prudential supervisors’ independence and income smoothing in European banks76 cited
    • 2013Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions69 cited
    • 2019Bank loan loss accounting and its contracting effects: the new expected loss models66 cited
    • 2019Discretionary loan loss provision behavior in the US banking industry66 cited
    • 2023Earnings management: a three-decade analysis and future prospects65 cited
    • 2017Bank earnings smoothing, audit quality and procyclicality in Africa64 cited
    • 2018Capital and Earnings Management: Evidence from Alternative Banking Business Models61 cited
    • 2012Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany60 cited