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Earnings and capital management and signaling: the use of loan-loss provisions by European banks

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657 cited

1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices553 cited

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2017Discretionary provisioning practices among Western European banks40 cited
2017Earnings and capital management in European banks – Combining a multivariate regression with a qualitative comparative analysis40 cited
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2020CFO gender and financial reporting transparency in banks36 cited
2018Systematic risk and banks leverage: The role of asset quality35 cited
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