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Determinants of the Loan Loss Allowance: Some Cross-Country Comparisons
16 references·3 citing·45 second hop
Determinants of the Loan Loss Allowance: Some Cross-Country Comparisons (2004)Determinants of the Loan Loss Allowance: …Staggered prices and trend inflation: some nuisances (2004)Staggered prices and trend in…Discretionary accounting and the behavior of Japanese banks under financial duress (2002)Discretionary accounting and …The Japanese Banking Crisis: Where Did It Come From and How Will It End? (1999)The Japanese Banking Crisis: …Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects (1999)Bank loan loss provisions: a …The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs (1998)The impact of the 1989 change…Differential Valuation Implications of Loan Loss Provisions Across Banks and Fiscal Quarters (1998)Differential Valuation Implic…Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Discretionary behavior with r…The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions (1995)The Effect of Bank Loan Portf…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 …Loan-loss experience and risk-taking behavior at large commercial banks (1991)Loan-loss experience and risk…Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks (1990)Tax Planning, Regulatory Capi…Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…Loan Loss Reserves and Income Smoothing: the Experience In the U.S. Banking Industry (1988)Loan Loss Reserves and Income…Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984 (1988)Bank loan-loss provisions and…Banking Fragility and Distress: An Econometric Study of Macroeconomic Determinants (2017)Banking Fragility and Distres…Forward-Looking Tail Risk Exposures at U.S. Bank Holding Companies (2012)Forward-Looking Tail Risk Exp…What's Special About Banks? (2004)What's Special About Banks?The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Good News and Bad News: Representation Theorems and Applications (1981)Reputation and imperfect information (1982)Cross-country determinants of bank income smoothing by managing loan-loss provisions (2007)Discretionary Revenues as a Measure of Earnings Management (2010)Toward a More General Theory of Regulation (1976)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows (1995)Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. (1996)Earnings management: a perspective (2001)Evidence of Earnings Management from the Provision for Bad Debts (1988)Earnings Management During Import Relief Investigations (1991)Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions* (2004)An Empirical Analysis of Auditor Independence in the Banking Industry (2010)Mandatory IFRS Adoption and Accounting Quality of European Banks (2011), with Günther Gebhardt (2011)The theory and practice of econometrics (1986)Use of loan loss provisions for capital, earnings management and signalling by Australian banks (2007)Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks (2010)The effects of bonus schemes on accounting decisions (2011)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)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Getting to the Bottom Line: An Exploration of Gender and Earnings Quality (2007)Environmental uncertainty and managers’ use of discretionary accruals (2008)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)The Capital Structure Puzzle (1984)The Capital Structure Puzzle (1984)Optimistic reporting in the property- casualty insurance industry (1992)Fair value disclosures by bank holding companies (1996)Staggered prices in a utility-maximizing framework (1983)The Science of Monetary Policy: A New Keynesian Perspective (1999)INTEREST AND PRICES: FOUNDATIONS OF A THEORY OF MONETARY POLICY (2005)Optimal monetary policy under low trend inflation (2007)Disinflation in a DSGE perspective: Sacrifice ratio or welfare gain ratio? (2011)The Macroeconomics of Trend Inflation (2014)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)Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios (2011)
this work references cited by second hop

References

  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 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
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks442 cited
  • 1998The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs340 cited
  • 2004Staggered prices and trend inflation: some nuisances309 cited
  • 1988Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984301 cited
  • 1995The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions234 cited
  • 1991Loan-loss experience and risk-taking behavior at large commercial banks233 cited
  • 1999The Japanese Banking Crisis: Where Did It Come From and How Will It End?226 cited
  • 2002

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Discretionary accounting and the behavior of Japanese banks under financial duress
193 cited
  • 1998Differential Valuation Implications of Loan Loss Provisions Across Banks and Fiscal Quarters152 cited
  • 1988Loan Loss Reserves and Income Smoothing: the Experience In the U.S. Banking Industry129 cited
  • Cited by

    • 2004What's Special About Banks?27 cited
    • 2017Banking Fragility and Distress: An Econometric Study of Macroeconomic Determinants25 cited
    • 2012Forward-Looking Tail Risk Exposures at U.S. Bank Holding Companies23 cited