SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
2 references·8 citing·48 second hop
Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS (2014)Supervisory Roles in Loan Loss Provisioni…Loan Loss Provisioning Practices of Asian Banks (2012)Loan Loss Provisioning Practi…Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks (2010)Loan Loss Provisions, Earning…Bank loan loss provisioning for sustainable development: the case for a sustainable or green loan loss provisioning system (2023)Bank loan loss provisioning f…Income smoothing in European banks: The contrasting effects of monitoring mechanisms (2021)Income smoothing in European …Measuring the Procyclicality of Impairment Accounting Regimes: A Comparison Between IFRS 9 and US GAAP (2020)Measuring the Procyclicality …IFRS 9 transition effect on equity in a post bank recovery environment: the case of Slovenia (2020)IFRS 9 transition effect on e…Timing of banks’ loan loss provisioning during the crisis (2017)Timing of banks’ loan loss pr…Corruption in bank lending: The role of timely loan loss recognition (2016)Corruption in bank lending: T…Balancing the regulation and taxation of banking (2015)Balancing the regulation and …A Strategy for Developing a Market for Nonperforming Loans in Italy (2015)A Strategy for Developing a M…Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Loan Loss Provisioning Rules, Procyclicality, and Financial Volatility (2015)Bank earnings smoothing, audit quality and procyclicality in Africa (2017)Bank income smoothing, institutions and corruption (2019)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The effect of international institutional factors on properties of accounting earnings (2000)International Accounting Standards and Accounting Quality (2008)Corporate social responsibility and earnings management in U.S. banks (2014)Bank Loan Loss Provisions Research: A Review (2017)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The design of tax structure: Direct versus indirect taxation (1976)The Economics of Money, Banking and Financial Markets (1986)Review of Economic Studies (2010)Financial Stability Review (2011)Mandatory IFRS Adoption and Accounting Quality of European Banks (2011), with Günther Gebhardt (2011)Cleaning-Up Bank Balance Sheets: Economic, Legal, and Supervisory Measures for Italy (2016)Determinants of non-performing loans of deposit banks in Turkey (2016)Lending Standards over the Credit Cycle (2018)Did Fair-Value Accounting Contribute to the Financial Crisis? (2010)The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability (2016)Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research (2023)Another look at the instrumental variable estimation of error-components models (1995)Initial conditions and moment restrictions in dynamic panel data models (1998)Testing for unit roots in heterogeneous panels (2003)Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9 (2025)Bank Runs, Deposit Insurance, and Liquidity (1983)Corruption and Growth (1995)Financial Dependence and Growth (1996)Corruption in banks: A bibliometric review and agenda (2020)Government failures and non-performing loans in European countries: a spatial approach (2021)Corruption and Bank Risk‐Taking in Dual Banking Systems (2024)Why Bank Credit Policies Fluctuate: A Theory and Some Evidence (1994)The Impact of Uncertainty Shocks (2009)Basel Committee On Banking Supervision (2010)From secular stagnation to robocalypse? Implications of demographic and technological changes (2020)Quantifying the sources of volatility in the IFRS 9 impairments (2021)Earnings management and investor protection: an international comparison (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9 (2022)The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature (2023)Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Loan loss provisioning and economic slowdowns: too much, too late? (2003)Interbank Liquidity Crunch and the Firm Credit Crunch: Evidence from the 2007–2009 Crisis (2013)BANKING: A COMPREHENSIVE REVIEW OF THE EVOLUTION AND IMPACT OF INNOVATIVE BANKING SERVICES ON ENTREPRENEURIAL GROWTH (2023)Green finance and greenwashing: charting a sustainable path forward (2024)Balancing Bank Profits With Sustainable Development Goals: Examining the Pivotal Role of Financial Stability (2025)
this work references cited by second hop

References

  • 2010Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks254 cited
  • 2012Loan Loss Provisioning Practices of Asian Banks83 cited

Cited by

  • 2016Corruption in bank lending: The role of timely loan loss recognition124 cited
  • 2015A Strategy for Developing a Market for Nonperforming Loans in Italy50 cited
  • 2021Income smoothing in European banks: The contrasting effects of monitoring mechanisms32 cited
  • 2020IFRS 9 transition effect on equity in a post bank recovery environment: the case of Slovenia32 cited
  • 2020Measuring the Procyclicality of Impairment Accounting Regimes: A Comparison Between IFRS 9 and US GAAP31 cited
  • 2015Balancing the regulation and taxation of banking26 cited
  • 2023Bank loan loss provisioning for sustainable development: the case for a sustainable or green loan loss provisioning system25 cited
  • 2017Timing of banks’ loan loss provisioning during the crisis23 cited

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