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Capital adequacy ratio regulations and accounting choices in commercial banks · Study

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ArticleCapital adequacy ratio regulations and accounting choices in commercial banks

Susan E. Moyer1990

Article1990

Capital adequacy ratio regulations and accounting choices in commercial banks

507 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Banking stability, regulation, efficiency Political Influence and Corporate Strategies

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References

1985Positive Accounting Theory 1976Toward a More General Theory of Regulation 1985The effect of bonus schemes on accounting decisions 1988Evidence of Earnings Management from the Provision for Bad Debts 1988Managerial competition, information costs, and corporate governance

Cited by

2001Earnings management: a perspective 1996Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows 2012Bank valuation and accounting discretion during a financial crisis 1994Accounting Choices of Issuers of Initial Public Offerings*1998The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs 1999The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms 2004Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*

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Details

Year1990

Typearticle

Published1990-07-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations507

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(90)90027-2

openalex_workW1969156355

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