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Capital adequacy ratio regulations and accounting choices in commercial banks
5 references·16 citing·47 second hop
Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regulations and ac…Managerial competition, information costs, and corporate governance (1988)Managerial competition, infor…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryToward a More General Theory of Regulation (1976)Toward a More General Theory …The Impact of Supervision on Bank Performance (2020)The Impact of Supervision on …Bank valuation and accounting discretion during a financial crisis (2012)Bank valuation and accounting…Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks (2010)Loan Loss Provisions, Earning…Financial Reporting Transparency and Earnings Management (Retracted) (2006)Financial Reporting Transpare…Do Managers Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets? 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this work references cited by second hop

References

  • 1985Positive Accounting Theory5,837 cited
  • 1976Toward a More General Theory of Regulation4,771 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1988Managerial competition, information costs, and corporate governance586 cited

Cited by

  • 2001Earnings management: a perspective469 cited
  • 1996Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.449 cited
  • 1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows374 cited
  • 2012Bank valuation and accounting discretion during a financial crisis353 cited
  • 1994Accounting Choices of Issuers of Initial Public Offerings*341 cited
  • 1998The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs340 cited
  • 1999The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms331 cited
  • 2004Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*268 cited
  • 2005Market Consequences of Earnings Management in Response to Security Regulations in China256 cited

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

  • 2010Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks254 cited
  • 1992The Effect of Antitrust Investigations on Discretionary Accruals: A Refined Test of the Political-Cost Hypothesis.252 cited
  • 2006Do Managers Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets?240 cited
  • 2003Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109*235 cited
  • 1995The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions234 cited
  • 2006Financial Reporting Transparency and Earnings Management (Retracted)232 cited
  • 2020The Impact of Supervision on Bank Performance232 cited