References

• 1958The Cost of Capital, Corporation Finance and the Theory of Investment14,494 cited
• 1977Determinants of corporate borrowing13,160 cited
• 1984The Capital Structure Puzzle7,520 cited
• 1997Why Firms Use Currency Derivatives1,172 cited
• 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
• 1998Risk management, capital budgeting, and capital structure policy for financial institutions: An integrated approach858 cited
• 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 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
• 1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
• 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
• 1988Loan Sales and the Cost of Bank Capital467 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