SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Bank Earnings Management Through Loan Loss Provisions: A Double-Edged Sword?
16 references·9 citing·31 second hop
Bank Earnings Management Through Loan Loss Provisions: A Double-Edged Sword? (2013)Bank Earnings Management Through Loan Los…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The economic implications of corporate financial reporting (2005)The economic implications of …The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …A finite sample correction for the variance of linear efficient two-step GMM estimators (2004)A finite sample correction fo…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Large–Sample Evidence on the Debt Covenant Hypothesis (2002)Large–Sample Evidence on the …Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…Accruals and the Prediction of Future Cash Flows (2001)Accruals and the Prediction o…Initial conditions and moment restrictions in dynamic panel data models (1998)Initial conditions and moment…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Initial conditions and moment restrictions in dynamic panel data models (1995)Initial conditions and moment…Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Some Tests of Specification f…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Corporate Financing and Inves…DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)DISTRIBUTION OF INCOMES OF CO…Effect of Credit Management on the Profitability of Deposit Money Banks in Nigeria (2025)Effect of Credit Management o…Fintech, bank funding, and economic growth in Sub-Saharan Africa (2023)Fintech, bank funding, and ec…Audit committee oversight and bank financial reporting quality (2023)Audit committee oversight and…Debtholder Monitoring Incentives and Bank Earnings Opacity (2020)Debtholder Monitoring Incenti…CFO gender and financial reporting transparency in banks (2020)CFO gender and financial repo…Bank earnings management and analyst coverage: evidence from loan loss provisions (2019)Bank earnings management and …Macroprudential policy instruments and procyclicality of loan-loss provisions – Cross-country evidence (2018)Macroprudential policy instru…Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank risk (2018)Loan loss provisioning by Ita…Timing of banks’ loan loss provisioning during the crisis (2017)Timing of banks’ loan loss pr…Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)Event Studies in Economics and Finance (1997)Biases in Dynamic Models with Fixed Effects (1981)Another look at the instrumental variable estimation of error-components models (1995)How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2009)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Behavior of Stock-Market Prices (1965)How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2007)Financing Innovation and Growth: Cash Flow, External Equity, and the 1990s R&D Boom (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)
this work references cited by second hop

References

  • 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
  • 1998Initial conditions and moment restrictions in dynamic panel data models22,547 cited
  • 1995Initial conditions and moment restrictions in dynamic panel data models14,749 cited
  • 1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have6,535 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2004A finite sample correction for the variance of linear efficient two-step GMM estimators5,973 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1956DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES3,426 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 2002Large–Sample Evidence on the Debt Covenant Hypothesis

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1,121 cited
  • 2001Accruals and the Prediction of Future Cash Flows925 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • Cited by

    • 2018Macroprudential policy instruments and procyclicality of loan-loss provisions – Cross-country evidence53 cited
    • 2018Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank risk48 cited
    • 2020CFO gender and financial reporting transparency in banks36 cited
    • 2020Debtholder Monitoring Incentives and Bank Earnings Opacity29 cited
    • 2019Bank earnings management and analyst coverage: evidence from loan loss provisions24 cited
    • 2023Fintech, bank funding, and economic growth in Sub-Saharan Africa23 cited
    • 2017Timing of banks’ loan loss provisioning during the crisis23 cited
    • 2023Audit committee oversight and bank financial reporting quality20 cited
    • 2025Effect of Credit Management on the Profitability of Deposit Money Banks in Nigeria18 cited