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Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions

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References

1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
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2001Toward an Implied Cost of Capital2,004 cited
1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
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1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
1989Financial Reporting, Supplemental Disclosures, and Bank Share Prices383 cited
1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows374 cited
1998

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The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs

340 cited

1999The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms331 cited

1988Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984301 cited

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2016The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region122 cited
2017Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region105 cited
2012Profit distribution management by Islamic banks: An empirical investigation105 cited
2014The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region92 cited
2020Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks90 cited
2020The impact of corporate governance and agency effect on earnings management – A test of the dual banking system83 cited
2022Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks80 cited
2007Empirical testing of the loss provisions of banks in the GCC region79 cited
2017Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision74 cited
2014Islamic bank incentives and discretionary loan loss provisions60 cited
2012Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany60 cited
2015The impact of efficiency on discretionary loans/finance loss provision: A comparative study of Islamic and conventional banks57 cited
2017Board of director efficacy and firm performance variability55 cited
2017Earnings Management and Banks Performance: Evidence from Europe53 cited
2009Earnings Management by Japanese Bank Managers Using Discretionary Loan Loss Provisions48 cited
2019Earnings management and equity incentives: evidence from the European banking industry37 cited