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Effect of the Basel Accord capital requirements on the loan-loss provisioning practices of Australian banks

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References

2010Simple formulas for standard errors that cluster by both firm and time1,515 cited
2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 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
2003Loan loss provisioning and economic slowdowns: too much, too late?817 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
1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
2011Do delays in expected loss recognition affect banks' willingness to lend?526 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
1998The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs340 cited
1988Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984

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301 cited

2007Banks’ procyclical behavior: Does provisioning matter?253 cited

2007Use of loan loss provisions for capital, earnings management and signalling by Australian banks216 cited

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