References

• 1999Earnings Management to Exceed Thresholds2,764 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 2000Research design issues in earnings management studies998 cited
• 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
• 2007Cross-country determinants of bank income smoothing by managing loan-loss provisions474 cited
• 2009Information Sharing and Credit : Firm-Level Evidence from Transition Countries397 cited
• 2003Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions257 cited
• 2010Auditor reputation and earnings management: International evidence from the banking industry253 cited
• 2002Discretionary accounting and the behavior of Japanese banks under financial duress193 cited
• 2012Loan loss provisioning and income smoothing in US banks pre and post the financial crisis158 cited
• 2003Determinants of signaling by banks through loan loss provisions135 cited
• 2011Earnings management and auditor specialization in the post-sox era: An examination of the banking industry112 cited
• 2002"Gerenciamento" dos resultados contábeis: estudo empírico das companhias abertas brasileiras.110 cited
• 2003THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE