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Bank Earnings Management Through Loan Loss Provisions: A Double-Edged Sword? · Study

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PreprintBank Earnings Management Through Loan Loss Provisions: A Double-Edged Sword?

Lars Nordén2013

OA

Preprintgreen2013

Bank Earnings Management Through Loan Loss Provisions: A Double-Edged Sword?

Lars Nordén · Anamaria Stoian

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

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Auditing, Earnings Management, Governance Banking stability, regulation, efficiency Risk Management in Financial Firms

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References

1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations 1998Initial conditions and moment restrictions in dynamic panel data models 1995Initial conditions and moment restrictions in dynamic panel data models 1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have 2005The economic implications of corporate financial reporting 2004A finite sample correction for the variance of linear efficient two-step GMM estimators 2003Earnings Management through Real Activities Manipulation 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences

Cited by

2018Macroprudential policy instruments and procyclicality of loan-loss provisions – Cross-country evidence 2018Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank risk 2020CFO gender and financial reporting transparency in banks 2020Debtholder Monitoring Incentives and Bank Earnings Opacity 2019

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Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2017Bank Loan Loss Provisions Research: A Reviewarticle · 19 shared references 2019Discretionary loan loss provision behavior in the US banking industryarticle · 16 shared references 2018Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank riskarticle · 16 shared references 2010Effects of Loan Loss Provisions on Growth in Bank Lending: Some International Comparisonspreprint · 15 shared references 2021Income smoothing in European banks: The contrasting effects of monitoring mechanismsarticle · 15 shared references 2006The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Researcharticle · 14 shared references

Details

Year2013

Typepreprint

Published2013-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations47

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.2369798

openalex_workW1923733731

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Bank earnings management and analyst coverage: evidence from loan loss provisions

2023Fintech, bank funding, and economic growth in Sub-Saharan Africa