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Institutional Ownership and Income Smoothing by Japanese Banks through Loan Loss Provisions
16 references·3 citing·44 second hop
Institutional Ownership and Income Smoothing by Japanese Banks through Loan Loss Provisions (2009)Institutional Ownership and Income Smooth…Detecting Earnings Management (2012)Detecting Earnings ManagementLast‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* (2004)Last‐Chance Earnings Manageme…Institutional monitoring and opportunistic earnings management (2002)Institutional monitoring and …Toward an Implied Cost of Capital (2001)Toward an Implied Cost of Cap…Banks, Ownership Structure, and Firm Value in Japan (2000)Banks, Ownership Structure, a…Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects (1999)Bank loan loss provisions: a …The prudential regulation of banks (1996)The prudential regulation of …Keeping Good Company: A Study of Corporate Governance in Five Countries (1996)Keeping Good Company: A Study…Prudential Regulation for Banks (1995)Prudential Regulation for Ban…Corporate Control, Portfolio Choice, and the Decline of Banking (1995)Corporate Control, Portfolio …Strong Managers, Weak Owners (1994)Strong Managers, Weak OwnersCross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Firm characteristics and analyst following (1989)Firm characteristics and anal…Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements (1985)Predisclosure Information, Fi…Positive Accounting Theory (1985)Positive Accounting TheoryTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Bank loan-loss accounts, income smoothing, capital management, signaling and procyclicality (2018)Bank loan-loss accounts, inco…Income Smoothing, Information Uncertainty, Stock Returns, and Cost of Equity (2013)Income Smoothing, Information…Asset write-offs discretion and accruals management in Taiwan: the role of corporate governance (2012)Asset write-offs discretion a…Specification Tests in Econometrics (1978)The Categorical Imperative: Securities Analysts and the Illegitimacy Discount (1999)Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies (2000)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Risk, Return, and Equilibrium: Empirical Tests (1973)Large Shareholders and Corporate Control (1986)A Survey of Corporate Governance (1997)Corporate Governance, Corporate Ownership, and the Role of Institutional Investors: A Global Perspective (2003)The impact of institutional ownership on corporate operating performance (2007)Corporate governance, accounting and finance: A review (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)An Empirical Evaluation of Accounting Income Numbers (1968)The relationship between return and market value of common stocks (1981)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Reputation and Performance Among Security Analysts (1992)The Geography of Equity Analysis (2005)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)Earnings Management During Import Relief Investigations (1991)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The pricing of discretionary accruals (1996)Product Mix and Earnings Volatility at Commercial Banks: Evidence from a Degree of Total Leverage Model (2001)Diversification in Banking: Is Noninterest Income the Answer? (2004)Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios (2011)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Capital markets research in accounting (2001)Differences of Opinion and the Cross Section of Stock Returns (2002)Environmental Externalities and Cost of Capital (2014)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Loan loss provisioning and economic slowdowns: too much, too late? (2003)Does bank capital affect lending behavior? (2004)How Do Banks Set Interest Rates? (2004)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2001Toward an Implied Cost of Capital2,004 cited
  • 1989Firm characteristics and analyst following1,535 cited
  • 1985Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements1,005 cited
  • 2002Institutional monitoring and opportunistic earnings management948 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 1996The prudential regulation of banks853 cited
  • 1994Strong Managers, Weak Owners711 cited
  • 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*620 cited
  • 1995Corporate Control, Portfolio Choice, and the Decline of Banking543 cited
  • 1996Keeping Good Company: A Study of Corporate Governance in Five Countries505 cited
  • 1995Prudential Regulation for Banks499 cited

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2000
Banks, Ownership Structure, and Firm Value in Japan
462 cited

Cited by

  • 2013Income Smoothing, Information Uncertainty, Stock Returns, and Cost of Equity31 cited
  • 2012Asset write-offs discretion and accruals management in Taiwan: the role of corporate governance22 cited
  • 2018Bank loan-loss accounts, income smoothing, capital management, signaling and procyclicality19 cited