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Loan Loss Reserves and Income Smoothing: the Experience In the U.S. Banking Industry · Study

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ArticleLoan Loss Reserves and Income Smoothing: the Experience In the U.S. Banking Industry

Christopher K. Ma1988

Article1988

Loan Loss Reserves and Income Smoothing: the Experience In the U.S. Banking Industry

Christopher K. Ma

129 citations·0/0 files stored·Journal of Business Finance &amp Accounting

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Auditing, Earnings Management, Governance Banking stability, regulation, efficiency Banking Sector Performance and Management

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References

1978Towards a Positive Theory of the Determination of Accounting Standards.1981Smoothing income numbers : objectives, means, and implications 1981The Income Smoothing Hypothesis Revisited 1968The Effect of Separation of Ownership and Control on the Performance of the Large Firm 1972Changes in Accounting Techniques and Stock Prices 1970Management control and the large corporation 1968Income Smoothing

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2004Determinants of the Loan Loss Allowance: Some Cross‐Country Comparisons 1996Banks and income smoothing: an empirical analysis 2016Additional Evidence on the Sticky Behavior of Costs 2003Additional Evidence on the Sticky Behavior of Costs 2010Do Islamic banks use loan loss provisions to smooth their results?2017Did corporate governance mechanisms affect earnings management? Further evidence from GCC Islamic banks 2003THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE

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Year1988

Typearticle

Published1988-12-01

VenueJournal of Business Finance &amp Accounting

ISSN-L0306-686X

Languageen

Citations129

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/j.1468-5957.1988.tb00150.x

openalex_workW2028082282

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2014The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region