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Earnings and capital management in European banks – Combining a multivariate regression with a qualitative comparative analysis
16 references·6 citing·47 second hop
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2011Building Better Causal Theories: A Fuzzy Set Approach to Typologies in Organization Research5,918 cited
  • 2008Redesigning Social Inquiry: Fuzzy Sets and Beyond3,388 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2012The European Sovereign Debt Crisis1,021 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 2012Faking It or Muddling Through? Understanding Decoupling in Response to Stakeholder Pressures867 cited
  • 1994Accounting choice in troubled companies855 cited
  • 2014Substitutes or Complements? A Configurational Examination of Corporate Governance Mechanisms769 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 2013Financial Accounting in the Banking Industry: A Review of the Empirical Literature740 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 2009Mapping the institutional capital of high-tech firms: A fuzzy-set analysis of capitalist variety and export performance

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637 cited
  • 2014Fuzzy-Set Qualitative Comparative Analysis499 cited
  • 1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks442 cited
  • Cited by

    • 2022Capital and asset quality implications for bank resilience and performance in the light of NPLs’ regulation: a focus on the Texas ratio36 cited
    • 2018Systematic risk and banks leverage: The role of asset quality35 cited
    • 2021Income smoothing in European banks: The contrasting effects of monitoring mechanisms32 cited
    • 2020Firm financial performance during the financial crisis: A French case study17 cited
    • 2023IFRS 9 and earnings management: the case of European commercial banks16 cited
    • 2022Earnings management determinants: Comparison between Islamic and Conventional Banks across the ASEAN region16 cited