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References

1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
1981Smoothing income numbers : objectives, means, and implications376 cited
1981The Income Smoothing Hypothesis Revisited271 cited
1968The Effect of Separation of Ownership and Control on the Performance of the Large Firm245 cited
1972Changes in Accounting Techniques and Stock Prices216 cited
1970Management control and the large corporation190 cited
1968Income Smoothing135 cited

2004Determinants of the Loan Loss Allowance: Some Cross‐Country Comparisons166 cited
1996Banks and income smoothing: an empirical analysis121 cited
2016Additional Evidence on the Sticky Behavior of Costs110 cited
2003Additional Evidence on the Sticky Behavior of Costs104 cited
2010Do Islamic banks use loan loss provisions to smooth their results?98 cited
2017Did corporate governance mechanisms affect earnings management? Further evidence from GCC Islamic banks93 cited
2014The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region92 cited
2003THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE

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92 cited