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Bank Loan Loss Provisions Research: A Review
16 references·16 citing·46 second hopsampled
Bank Loan Loss Provisions Research: A Review (2017)Bank Loan Loss Provisions Research: A Rev…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Does Mandatory Adoption of IF…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Basel Committee On Banking Supervision (2010)Basel Committee On Banking Su…Does Income Smoothing Improve Earnings Informativeness? (2006)Does Income Smoothing Improve…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …The World Price of Earnings Opacity (2003)The World Price of Earnings O…Loan loss provisioning and economic slowdowns: too much, too late? (2003)Loan loss provisioning and ec…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects (1999)Bank loan loss provisions: a …Smoothing income in anticipation of future earnings (1997)Smoothing income in anticipat…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Corporate Social Reporting: A Rebuttal of Legitimacy Theory (1989)Corporate Social Reporting: A…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Auditor size and audit quality (1981)Auditor size and audit qualityEnvironmental policy stringency and bank risks: Does green economy matter? (2023)Environmental policy stringen…Economic policy uncertainty, bank nonperforming loans and loan loss provisions: are they correlated? (2022)Economic policy uncertainty, …The Impact of Bank Specific and Macro-Economic Factors on Non-Performing Loans in the Banking Sector: Evidence from an Emerging Economy (2021)The Impact of Bank Specific a…The determinants of bank’s stability: a system GMM panel analysis (2021)The determinants of bank’s st…Loan loss provisions and income smoothing – Do shareholders matter? (2021)Loan loss provisions and inco…Impact of financial development on bank profitability (2021)Impact of financial developme…Banking sector earnings management using loan loss provisions in the Fintech era (2020)Banking sector earnings manag…The Procyclicality of Banking: Evidence from the Euro Area (2019)The Procyclicality of Banking…Prudential supervisors’ independence and income smoothing in European banks (2019)Prudential supervisors’ indep…Non-performing loans and financial development: new evidence (2019)Non-performing loans and fina…Corporate governance, foreign direct investment, and bank income smoothing in African countries (2019)Corporate governance, foreign…Bank income smoothing, institutions and corruption (2019)Bank income smoothing, instit…Audit committee chairman characteristics and earnings management (2019)Audit committee chairman char…Banking stability determinants in Africa (2018)Banking stability determinant…Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic Fluctuation (2018)Bank Income Smoothing in Sout…Bank Earnings Smoothing During Mandatory IFRS Adoption in Nigeria (2018)Bank Earnings Smoothing Durin…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)The value of corporate accounting reports: Arguments for a political economy of accounting (1984)Accounting in its social context: Towards a history of value added in the United Kingdom (1985)An examination of the corporate social and environmental disclosures of BHP from 1983‐1997 (2002)Environmental disclosures in the annual report (2002)The Roles of Accounting in Organizations and Society (2005)Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)The Problem of Social Cost (1960)Estimating the Value of Political Connections (2001)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)A Theory of the Term Structure of Interest Rates (1985)Bond Pricing and the Term Structure of Interest Rates: A New Methodology for Contingent Claims Valuation (1992)Coherent Measures of Risk (1999)The risk management of nothing (2009)Does Competition Reduce the Risk of Bank Failure? (2010)Markets: The Credit Rating Agencies (2010)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 2010Basel Committee On Banking Supervision1,591 cited
  • 1989Corporate Social Reporting: A Rebuttal of Legitimacy Theory1,472 cited
  • 2003The World Price of Earnings Opacity1,205 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 1997Smoothing income in anticipation of future earnings913 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
  • 2006Does Income Smoothing Improve Earnings Informativeness?

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819 cited
  • 2003Loan loss provisioning and economic slowdowns: too much, too late?817 cited
  • Cited by

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    • 2021The determinants of bank’s stability: a system GMM panel analysis87 cited
    • 2019Prudential supervisors’ independence and income smoothing in European banks76 cited
    • 2019Audit committee chairman characteristics and earnings management70 cited
    • 2019The Procyclicality of Banking: Evidence from the Euro Area69 cited
    • 2019Bank income smoothing, institutions and corruption58 cited
    • 2018Bank Earnings Smoothing During Mandatory IFRS Adoption in Nigeria45 cited
    • 2019Corporate governance, foreign direct investment, and bank income smoothing in African countries43 cited
    • 2018Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic Fluctuation42 cited
    • 2023Environmental policy stringency and bank risks: Does green economy matter?42 cited
    • 2020Banking sector earnings management using loan loss provisions in the Fintech era40 cited
    • 2021Loan loss provisions and income smoothing – Do shareholders matter?39 cited
    • 2021Impact of financial development on bank profitability37 cited
    • 2022Economic policy uncertainty, bank nonperforming loans and loan loss provisions: are they correlated?34 cited