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Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking · Study

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ArticleAccounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking

Robert M. Bushman2012

OA

Articlegreen2012

Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking

Robert M. Bushman · Christopher D. Williams

791 citations·0/0 files stored·Journal of Accounting and Economics

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Banking stability, regulation, efficiency Auditing, Earnings Management, Governance Risk Management in Financial Firms

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 791 citations exist upstream.

References

1998Law and Finance 1985Positive Accounting Theory 2003Earnings management and investor protection: an international comparison 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 2008Bank governance, regulation and risk taking 2006What Works in Securities Laws?2002Government Ownership of Banks 2004Costs of Equity and Earnings Attributes

Cited by

2011Do delays in expected loss recognition affect banks' willingness to lend?2020Do ESG scores effect bank risk taking and value? Evidence from European banks 2013Journal of Financial Services Research 2016Banks’ Financial Reporting and Financial System Stability 2013Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry 2016A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research 2015Delayed Expected Loss Recognition and the Risk Profile of Banks 2019Women on boards and bank earnings management: From zero to hero

Details

Year2012

Typearticle

Published2012-05-04

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations791

Files0 public / 0

ShelfBanking stability, regulation, efficiency

Identifiers

doi10.1016/j.jacceco.2012.04.002

openalex_workW3124658167

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