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Bank Financial Reporting Opacity and Regulatory Intervention · Study

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ArticleBank Financial Reporting Opacity and Regulatory Intervention

John Gallemore2016

OA

Articlegreen2016

Bank Financial Reporting Opacity and Regulatory Intervention

87 citations·0/0 files stored·Review of Accounting Studies

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Banking stability, regulation, efficiency Auditing, Earnings Management, Governance finance, banking, and market dynamics

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References

1983Bank Runs, Deposit Insurance, and Liquidity 1971The Theory of Economic Regulation 2003Earnings Management through Real Activities Manipulation 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior 2008Analyst coverage and earnings management 2004The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects 2012Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking 2001Do Depositors Punish Banks for Bad Behavior? Market Discipline, Deposit Insurance, and Banking Crises

Cited by

2019Loan loss accounting and procyclical bank lending: The role of direct regulatory actions 2023Government Guarantees and Banks’ Income Smoothing 2021The Politics of Bank Opacity 2022Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought 2020Does bank opacity affect lending?2022Financial reporting quality of financial institutions: Literature review

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Details

Year2016

Typearticle

Published2016-01-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations87

Files0 public / 0

ShelfBanking stability, regulation, efficiency

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doi10.1007/s11142-022-09674-4

openalex_workW4226489236

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2022Regulatory Oversight and Bank Risk