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Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management · Study

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ArticleDiscretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management

Justin Yiqiang Jin2015

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Articlegreen2015

Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management

Justin Yiqiang Jin · Kiridaran Kanagaretnam · Gerald J. Lobo

71 citations·0/0 files stored·Accounting and Finance

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Auditing, Earnings Management, Governance Banking stability, regulation, efficiency Risk Management in Financial Firms

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References

2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 2008Bank governance, regulation and risk taking 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 2010Basel Committee On Banking Supervision 2011The Credit Crisis Around the Globe: Why Did Some Banks Perform Better?2012Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide 2010Creditor rights, information sharing, and bank risk taking 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks

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2019Bank loan loss accounting and its contracting effects: the new expected loss models 2017Earnings management and ownership structure in emerging market 2016Accounting research in banking – A review 2020Capital regulation and bank risk‐taking – new global evidence 2020CFO gender and financial reporting transparency in banks 2016

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Year2015

Typearticle

Published2015-01-01

VenueAccounting and Finance

ISSN-L0810-5391

Languageen

Citations71

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/acfi.12210

openalex_workW2199583601

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Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector

2019Busy boards and earnings management – an Australian perspective

2019Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses