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Discretionary behavior with respect to allowances for loan losses and the behavior of security prices
9 references·16 citing·41 second hop
Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Discretionary behavior with respect to al…Evidence of Bank Market Discipline in Subordinated Debenture Yields: 1983- 1991 (1996)Evidence of Bank Market Disci…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Stakeholders' implicit claims and accounting method choice (1995)Stakeholders' implicit claims…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…The Nature of Information in Commercial Bank Loan Loss Disclosures. (1994)The Nature of Information in …Positive Accounting Theory (1985)Positive Accounting TheorySpecification Tests in Econometrics (1978)Specification Tests in Econom…Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity? (2012)Do Publicly Disclosed Tax Res…Mandatory IFRS Adoption and Accounting Quality of European Banks (2011), with Günther Gebhardt (2011)Mandatory IFRS Adoption and A…Discretionary Revenues as a Measure of Earnings Management (2010)Discretionary Revenues as a M…An Empirical Analysis of Auditor Independence in the Banking Industry (2010)An Empirical Analysis of Audi…Environmental uncertainty and managers’ use of discretionary accruals (2008)Environmental uncertainty and…Getting to the Bottom Line: An Exploration of Gender and Earnings Quality (2007)Getting to the Bottom Line: A…Cross-country determinants of bank income smoothing by managing loan-loss provisions (2007)Cross-country determinants of…Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits (2005)Do managers credibly use accr…Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions* (2004)Joint Tests of Signaling and …Accounts Manipulation: A Literature Review and Proposed Conceptual Framework (2004)Accounts Manipulation: A Lite…How Are Earnings Managed? Examples from Auditors (2003)How Are Earnings Managed? Exa…Perspectives on Recent Capital Market Research (2002)Perspectives on Recent Capita…The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms (1999)The Effects of Taxes, Agency …Performance Measure Manipulation* (1998)Performance Measure Manipulat…What motivates managers' choice of discretionary accruals? (1996)What motivates managers' choi…Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. 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this work references cited by second hop

References

  • 1978Specification Tests in Econometrics18,788 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1996Evidence of Bank Market Discipline in Subordinated Debenture Yields: 1983- 1991691 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 1995Stakeholders' implicit claims and accounting method choice557 cited
  • 1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited

Cited by

  • 2007Getting to the Bottom Line: An Exploration of Gender and Earnings Quality523 cited
  • 2010Discretionary Revenues as a Measure of Earnings Management517 cited
  • 2008Environmental uncertainty and managers’ use of discretionary accruals504 cited
  • 2007Cross-country determinants of bank income smoothing by managing loan-loss provisions474 cited
  • 2002Perspectives on Recent Capital Market Research459 cited
  • 1996

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

Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.
449 cited
  • 2012Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?399 cited
  • 1998Performance Measure Manipulation*337 cited
  • 1999The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms331 cited
  • 1996What motivates managers' choice of discretionary accruals?297 cited
  • 2003How Are Earnings Managed? Examples from Auditors296 cited
  • 2010An Empirical Analysis of Auditor Independence in the Banking Industry293 cited
  • 2004Accounts Manipulation: A Literature Review and Proposed Conceptual Framework283 cited
  • 2005Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits271 cited
  • 2004Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*268 cited
  • 2011Mandatory IFRS Adoption and Accounting Quality of European Banks (2011), with Günther Gebhardt267 cited