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Loan loss provisions, accounting constraints, and bank ownership structure

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References

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1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited

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2004Bank provisioning behaviour and procyclicality491 cited

2007Cross-country determinants of bank income smoothing by managing loan-loss provisions474 cited

Cited by

2018Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank risk48 cited
2018Bank Earnings Smoothing During Mandatory IFRS Adoption in Nigeria45 cited
2020Banking sector earnings management using loan loss provisions in the Fintech era40 cited
2017INSTITUTIONAL OWNERSHIP AND EARNING MANAGEMENT BY BANK HOLDING COMPANIES39 cited
2021Loan loss provisions and income smoothing – Do shareholders matter?39 cited
2017Bank earnings management and income smoothing using commission and fee income32 cited
2019Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses28 cited
2019Bank Loan Loss Provisioning During Election Years: Cross-Country Evidence25 cited