SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Loss underreporting and the auditing role of bank exams
5 references·16 citing·54 second hop
Loss underreporting and the auditing role of bank exams (2003)Loss underreporting and the auditing role…The Information Content of Bank Examinations (1998)The Information Content of Ba…Predicting Bank Failures: A Comparison of On- and Off-Site Monitoring Systems (1998)Predicting Bank Failures: A C…Information and contagion effects of bank loan-loss reserve announcements (1997)Information and contagion eff…Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Discretionary behavior with r…Optimal contracts and competitive markets with costly state verification (1979)Optimal contracts and competi…How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9 (2022)How do bank managers forecast…Bank loan loss accounting and its contracting effects: the new expected loss models (2019)Bank loan loss accounting and…The impact of loan loss provisioning on bank capital requirements (2018)The impact of loan loss provi…Linking earnings management practices and corporate governance system with the firms’ financial performance (2017)Linking earnings management p…Loan loss provisions, accounting constraints, and bank ownership structure (2015)Loan loss provisions, account…CEO power, ownership structure and pay performance in Chinese banking (2015)CEO power, ownership structur…The determinants of bank risks: Evidence from the recent financial crisis (2014)The determinants of bank risk…Accounting Credibility and Liquidity Constraints: Evidence from Reactions of Small Banks to Monetary Tightening (2014)Accounting Credibility and Li…Inconsistent Regulators: Evidence from Banking (2012)Inconsistent Regulators: Evid…Inconsistent Regulators: Evidence From Banking (2012)Inconsistent Regulators: Evid…Executive Compensation, Ownership Structure and Firm Performance in Chinese Financial Corporations (2011)Executive Compensation, Owner…The Information Value of the Stress Test and Bank Opacity (2010)The Information Value of the …Banks and managerial discipline: Does regulatory monitoring play a role? (2010)Banks and managerial discipli…The Industrial Organization of Banking (2009)The Industrial Organization o…Equity market information, bank holding company risk, and market discipline (2007)Equity market information, ba…On the Market Discipline of Informationally-Opaque Firms: Evidence from Bank Borrowers in the Federal Funds Market (2006)On the Market Discipline of I…A MULTIVARIATE STATISTICAL ANALYSIS OF THE CHARACTERISTICS OF PROBLEM BANKS (1975)Separating the likelihood and timing of bank failure (1995)Sub-debt Yield Spreads as Bank Risk Measures (2001)The Information Content of Bank Exam Ratings and Subordinated Debt Prices (2001)Do Depositors Discipline Banks and Did Government Actions During the Recent Crisis Reduce this Discipline? An International Perspective (2014)Using daily stock returns (1985)The Econometrics of Financial Markets (1997)The Econometrics of Financial Markets (2012)Transparency in the Financial System: Rollover Risk and Crises (2012)Information Management in Banking Crises (2015)Market reactions to the ECB’s Comprehensive Assessment (2016)Financial Intermediation and Delegated Monitoring (1984)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)The Market Reaction to the Disclosure of Supervisory Actions: Implications for Bank Transparency (2000)The Information Value of the Stress Test (2014)Banking research in the time of COVID-19 (2021)Specification Tests in Econometrics (1978)Positive Accounting Theory (1985)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)Discretionary Revenues as a Measure of Earnings Management (2010)Information Reliability and a Theory of Financial Intermediation (1984)Some evidence on the uniqueness of bank loans (1987)Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt (1991)Banking System Stability: A Cross-Atlantic Perspective (2005)Assessing interbank contagion using simulated networks (2013)Theory of Value (1959)Essays in the Theory of Risk-Bearing. (1972)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Agency Costs, Net Worth, And Business Fluctuations (1988)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Initial conditions and moment restrictions in dynamic panel data models (1998)Nonlinear relationship between CEO power and capital structure: Evidence from China's listed SMEs (2016)CEO power and corporate strategies: a review of the literature (2023)CEO Power: A Review, Critique, and Future Research Directions (2024)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)IFRS 9 transition effect on equity in a post bank recovery environment: the case of Slovenia (2020)Prudential Application of IFRS 9: (Un)Fair Reporting in COVID‐19 Crisis for Banks Worldwide?! (2020)The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession (2024)A Pure Theory of Local Expenditures (1956)Toward a More General Theory of Regulation (1976)Bank Runs, Deposit Insurance, and Liquidity (1983)Mortgage Modification and Strategic Behavior: Evidence from a Legal Settlement with Countrywide (2011)Mortgage Financing in the Housing Boom and Bust (2013)Credit-Induced Boom and Bust (2014)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Finance and Growth: Schumpeter Might Be Right (1993)The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector (2020)The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence (2021)The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan (2022)
this work references cited by second hop

References

  • 1979Optimal contracts and competitive markets with costly state verification3,201 cited
  • 1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices553 cited
  • 1998Predicting Bank Failures: A Comparison of On- and Off-Site Monitoring Systems277 cited
  • 1998The Information Content of Bank Examinations148 cited
  • 1997Information and contagion effects of bank loan-loss reserve announcements144 cited

Cited by

  • 2018The impact of loan loss provisioning on bank capital requirements107 cited
  • 2010The Information Value of the Stress Test and Bank Opacity77 cited
  • 2015CEO power, ownership structure and pay performance in Chinese banking69 cited
  • 2019Bank loan loss accounting and its contracting effects: the new expected loss models66 cited
  • 2012Inconsistent Regulators: Evidence From Banking62 cited
  • 2017Linking earnings management practices and corporate governance system with the firms’ financial performance59 cited
  • 2007Equity market information, bank holding company risk, and market discipline53 cited
  • 2015Loan loss provisions, accounting constraints, and bank ownership structure51 cited
  • 2009The Industrial Organization of Banking48 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2014
Accounting Credibility and Liquidity Constraints: Evidence from Reactions of Small Banks to Monetary Tightening
43 cited
  • 2014The determinants of bank risks: Evidence from the recent financial crisis40 cited
  • 2006On the Market Discipline of Informationally-Opaque Firms: Evidence from Bank Borrowers in the Federal Funds Market37 cited
  • 2011Executive Compensation, Ownership Structure and Firm Performance in Chinese Financial Corporations34 cited
  • 2010Banks and managerial discipline: Does regulatory monitoring play a role?31 cited
  • 2012Inconsistent Regulators: Evidence from Banking31 cited
  • 2022How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 930 cited