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Accounting for credit risk: are the rules setting the right incentives?
13 references·1 citing·46 second hop
Accounting for credit risk: are the rules setting the right incentives? (2008)Accounting for credit risk: are the rules…Basel Committee On Banking Supervision (2010)Basel Committee On Banking Su…The distribution of earnings relative to targets in the European Union (2006)The distribution of earnings …How should banks account for loan losses (2005)How should banks account for …Accounting for financial instruments in the banking industry: conclusions from a simulation model (2004)Accounting for financial inst…Accounting and prudential regulation: from uncomfortable bedfellows to perfect partners? 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(2004)Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios (2011)A Theory of the Term Structure of Interest Rates (1985)Bond Pricing and the Term Structure of Interest Rates: A New Methodology for Contingent Claims Valuation (1992)Coherent Measures of Risk (1999)Does Competition Reduce the Risk of Bank Failure? (2010)Markets: The Credit Rating Agencies (2010)A critical review on supply chain risk – Definition, measure and modeling (2014)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
this work references cited by second hop

References

  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1995The information content of losses2,315 cited
  • 2010Basel Committee On Banking Supervision1,610 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
  • 1998The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs340 cited
  • 2000Credit Growth, Problem Loans and Credit Risk Provisioning in Spain279 cited
  • 2006The distribution of earnings relative to targets in the European Union69 cited
  • 2005How should banks account for loan losses52 cited
  • 2004Accounting for financial instruments in the banking industry: conclusions from a simulation model51 cited
  • 1998THE EFFECT OF ANALYSTS' FORECASTS ON EARNINGS MANAGEMENT IN FINANCIAL INSTITUTIONS50 cited
  • 2004Accounting and prudential regulation: from uncomfortable bedfellows to perfect partners?29 cited

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  • 2015International Financial Reporting Standards and Earnings Management Behaviour of Listed Deposit Money Banks in Nigeria

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10 cited