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

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References

2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
2008Bank governance, regulation and risk taking3,267 cited
2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
2010Basel Committee On Banking Supervision1,591 cited
2011The Credit Crisis Around the Globe: Why Did Some Banks Perform Better?1,425 cited
2012Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide1,203 cited
2010Creditor rights, information sharing, and bank risk taking956 cited
2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
2012Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking791 cited
2005A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences698 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
2011Déjà Vu All Over Again: The Causes of U.S. Commercial Bank Failures This Time Around438 cited
2010International Accounting Standards Board411 cited

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2008

Accounting in and for the Subprime Crisis

401 cited

2011The Basel Committee on Banking Supervision356 cited

Cited by

2019Bank loan loss accounting and its contracting effects: the new expected loss models66 cited
2017Earnings management and ownership structure in emerging market54 cited
2016Accounting research in banking – A review50 cited
2020CFO gender and financial reporting transparency in banks36 cited
2020Capital regulation and bank risk‐taking – new global evidence36 cited
2016Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector32 cited
2019Busy boards and earnings management – an Australian perspective31 cited
2019Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses28 cited
2021The influence of earnings management on bank efficiency: the case of frontier markets25 cited
2019Bank Loan Loss Provisioning During Election Years: Cross-Country Evidence25 cited
2023Unravelling the truth: A bibliometric analysis of earnings management practices20 cited
2022Earnings management and bank risk-taking behavior in Asia-Pacific region16 cited