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THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE

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References

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1995The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions234 cited

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1988Loan Loss Reserves and Income Smoothing: the Experience In the U.S. Banking Industry129 cited

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2021Bank efficiency and practice of earnings management: a study on listed commercial banks of Bangladesh25 cited
2016Earning management in Brazilian financial institutions24 cited
2014Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria24 cited