References

• 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 1984The market for “lemons”: quality uncertainty and the market mechanism2,323 cited
• 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
• 2003Loan loss provisioning and economic slowdowns: too much, too late?817 cited
• 1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices553 cited
• 1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
• 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
• 2004Bank provisioning behaviour and procyclicality491 cited
• 2007Cross-country determinants of bank income smoothing by managing loan-loss provisions474 cited
• 2004Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*268 cited
• 2003Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions257 cited
• 2010Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks254 cited
• 2007Use of loan loss provisions for capital, earnings management and signalling by Australian banks