References

• 2005The economic implications of corporate financial reporting6,337 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
• 2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts1,393 cited
• 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
• 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
• 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
• 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
• 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
• 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*620 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
• 2010Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms