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Earnings management in Brazilian credit unions
16 references·0 citing·45 second hop
Earnings management in Brazilian credit unions (2013)Earnings management in Brazilian credit u…Teoria da Contabilidade (2018)Teoria da ContabilidadeBank capital regulation and credit supply (2010)Bank capital regulation and c…Detectando Earnings management no Brasil: estimando os accruals discricionários (2008)Detectando Earnings managemen…Capital management in mutual financial institutions (2008)Capital management in mutual …Earnings management and accounting income aggregation (2007)Earnings management and accou…Generalized least squares inference in panel and multilevel models with serial correlation and fixed effects (2006)Generalized least squares inf…Discretionary accounting and the behavior of Japanese banks under financial duress (2002)Discretionary accounting and …"Gerenciamento" dos resultados contábeis: estudo empírico das companhias abertas brasileiras. (2002)"Gerenciamento" dos resultado…UNEQUALLY SPACED PANEL DATA REGRESSIONS WITH AR(1) DISTURBANCES (1999)UNEQUALLY SPACED PANEL DATA R…Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects (1999)Bank loan loss provisions: a …Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …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…Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…The theory and practice of econometrics (1986)The theory and practice of ec…An Economic Theory of a Credit Union (1981)An Economic Theory of a Credi…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)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)Biases in Dynamic Models with Fixed Effects (1981)Random group effects and the precision of regression estimates (1986)On bias, inconsistency, and efficiency of various estimators in dynamic panel data models (1995)Asymptotic properties of a robust variance matrix estimator for panel data when is large (2006)How Does Job‐Protected Maternity Leave Affect Mothers’ Employment? (2008)Feasible generalized least squares for panel data with cross-sectional and serial correlations (2020)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Meta-Analytic Procedures for Social Research. (1994)Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Credit Cycles, Credit Risk, and Prudential Regulation (2005)Discretionary Revenues as a Measure of Earnings Management (2010)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)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)Earnings Management During Import Relief Investigations (1991)Does Income Smoothing Improve Earnings Informativeness? (2005)Performance matched discretionary accrual measures (2005)An Alternative Interpretation of the Discontinuity in Earnings Distributions (2006)The effect of audit adjustments on earnings quality: Evidence from China (2015)Asset pricing and the bid-ask spread (1986)The Effect of National Culture on the Choice of Entry Mode (1988)Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data (1998)Forecasting with panel data (2008)The Structure of Inequality and the Politics of Redistribution (2011)Testing Asymmetric-Information Asset Pricing Models (2012)Ativos intangíveis e o desempenho empresarial (2006)Evolução do ensino da contabilidade no Brasil: uma análise histórica (2007)
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References

  • 1986The theory and practice of econometrics4,342 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2018Teoria da Contabilidade1,699 cited
  • 1999UNEQUALLY SPACED PANEL DATA REGRESSIONS WITH AR(1) DISTURBANCES965 cited
  • 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
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 2006Generalized least squares inference in panel and multilevel models with serial correlation and fixed effects389 cited
  • 2007Earnings management and accounting income aggregation248 cited
  • 2002Discretionary accounting and the behavior of Japanese banks under financial duress193 cited
  • 1981An Economic Theory of a Credit Union112 cited
  • 2008Detectando Earnings management no Brasil: estimando os accruals discricionários111 cited
  • 2002"Gerenciamento" dos resultados contábeis: estudo empírico das companhias abertas brasileiras.110 cited

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2010
Bank capital regulation and credit supply
91 cited
  • 2008Capital management in mutual financial institutions56 cited
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