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Loan loss provision decisions: An empirical analysis of the Spanish depository institutions
16 references·6 citing·40 second hop
Loan loss provision decisions: An empirical analysis of the Spanish depository institutions (2005)Loan loss provision decisions: An empiric…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects (1999)Bank loan loss provisions: a …Problem loans and cost efficiency in commercial banks (1997)Problem loans and cost effici…Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Discretionary behavior with r…A study of bank efficiency taking into account risk-preferences (1996)A study of bank efficiency ta…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…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 …The efficiency of financial institutions: A review and preview of research past, present and future (1993)The efficiency of financial i…Corporate control and bank efficiency (1993)Corporate control and bank ef…Bank efficiency derived from the profit function (1993)Bank efficiency derived from …Technical, Scale, and Allocative Efficiencies in U.S. Banking: An Empirical Investigation (1990)Technical, Scale, and Allocat…Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…The Price-Concentration Relationship in Banking (1989)The Price-Concentration Relat…On the estimation of technical inefficiency in the stochastic frontier production function model (1982)On the estimation of technica…Formulation and estimation of stochastic frontier production function models (1977)Formulation and estimation of…The influence of earnings management on bank efficiency: the case of frontier markets (2021)The influence of earnings man…European bank loan loss provisioning and technological innovative progress (2019)European bank loan loss provi…Bank loan-loss accounts, income smoothing, capital management, signaling and procyclicality (2018)Bank loan-loss accounts, inco…Earning management in Brazilian financial institutions (2016)Earning management in Brazili…Book‐tax differences and earnings quality for the banking industry: evidence from Taiwan (2013)Book‐tax differences and earn…The nature of smoothing returns practices: the case of Islamic banks (2011)The nature of smoothing retur…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Specification Tests in Econometrics (1978)Why Bank Credit Policies Fluctuate: A Theory and Some Evidence (1994)Loan loss provisioning and economic slowdowns: too much, too late? (2003)The crisis of fair-value accounting: Making sense of the recent debate (2009)INPUTS, OUTPUTS, AND A THEORY OF PRODUCTION AND COST AT DEPOSITORY FINANCIAL INSTITUTIONS (1977)Production Frontiers and Panel Data (1984)Bank Ownership and Efficiency (2001)Investigating technical and scale efficiencies of Australian Universities through data envelopment analysis (2001)A comparative study of efficiency in European banking (2003)The Measurement of Productive Efficiency (1957)A model for technical inefficiency effects in a stochastic frontier production function for panel data (1995)Estimation and inference in two-stage, semi-parametric models of production processes (2005)Allocative efficiency vs. X-Efficiency (1966)Separation of Ownership and Control (1983)Efficiency in European banking (2001)On the implications of market power in banking: Evidence from developing countries (2009)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Meta-Analytic Procedures for Social Research. (1994)Credit Cycles, Credit Risk, and Prudential Regulation (2005)Discretionary Revenues as a Measure of Earnings Management (2010)Efficiency Estimation from Cobb-Douglas Production Functions with Composed Error (1977)Prediction of firm-level technical efficiencies with a generalized frontier production function and panel data (1988)Frontier production functions, technical efficiency and panel data: With application to paddy farmers in India (1992)Likelihood functions for generalized stochastic frontier estimation (1980)Bank ownership and efficiency in China: What will happen in the world’s largest nation? (2007)Ownership structure, risk and performance in the European banking industry (2007)Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios (2011)The Pricing of Options and Corporate Liabilities (1973)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)The dominance of inefficiencies over scale and product mix economies in banking (1991)The Rigidity of Prices: Evidence from the Banking Industry (1991)The profitability of european banks: a cross‐sectional and dynamic panel analysis (2004)
this work references cited by second hop

References

  • 1977Formulation and estimation of stochastic frontier production function models10,129 cited
  • 1982On the estimation of technical inefficiency in the stochastic frontier production function model3,446 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1997Problem loans and cost efficiency in commercial banks1,989 cited
  • 1993The efficiency of financial institutions: A review and preview of research past, present and future964 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 1989The Price-Concentration Relationship in Banking903 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1996A study of bank efficiency taking into account risk-preferences679 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 1993Bank efficiency derived from the profit function635 cited
  • 1993Corporate control and bank efficiency605 cited
  • 1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices553 cited
  • 1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited

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1990
Technical, Scale, and Allocative Efficiencies in U.S. Banking: An Empirical Investigation
518 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • Cited by

    • 2019European bank loan loss provisioning and technological innovative progress30 cited
    • 2021The influence of earnings management on bank efficiency: the case of frontier markets25 cited
    • 2013Book‐tax differences and earnings quality for the banking industry: evidence from Taiwan25 cited
    • 2011The nature of smoothing returns practices: the case of Islamic banks25 cited
    • 2016Earning management in Brazilian financial institutions24 cited
    • 2018Bank loan-loss accounts, income smoothing, capital management, signaling and procyclicality19 cited