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~isPartOf:"Economics letters"
~isPartOf:"Journal of accounting & economics"
~subject:"Accounting policy"
~subject:"Basel Accord"
~subject:"Financial supervision"
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Accounting policy
Basel Accord
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Loss
30
Verlust
30
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13
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11
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11
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Beck, Paul John
2
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1
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Economics letters
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The journal of operational risk
14
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7
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6
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European journal of operational research : EJOR
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Financial services at the crossroads: capital regulation in the twenty-first century
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Nepalese journal of finance : a publication of Uniglobe College
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1
Loan loss accounting and procyclical bank lending : the role of direct regulatory actions
Wheeler, P. Barrett
- In:
Journal of accounting & economics
67
(
2019
)
2/3
,
pp. 463-495
Persistent link: https://www.econbiz.de/10012064492
Saved in:
2
The effects of bank regulators and external auditors on loan loss provisions
Nicoletti, Allison
- In:
Journal of accounting & economics
66
(
2018
)
1
,
pp. 244-265
Persistent link: https://www.econbiz.de/10011904791
Saved in:
3
The effect of corporate taxation on bank transparency : evidence from loan loss provisions
Andries, Kathleen
;
Gallemore, John
;
Jacob, Martin
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 307-328
Persistent link: https://www.econbiz.de/10011730282
Saved in:
4
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul
;
Melessa, Samuel J.
;
Small, R. Christopher
; …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
Saved in:
5
Discussion of "Did the SEC impact banks' loan loss reserve policies and their informativeness?"
Ryan, Stephen G.
;
Keeley, Jessica H.
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 66-78
Persistent link: https://www.econbiz.de/10010243027
Saved in:
6
Did the SEC impact banks' loan loss reserve policies and their informativeness?
Beck, Paul John
;
Narayanamoorthy, Ganapathi S.
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 42-65
Persistent link: https://www.econbiz.de/10010243028
Saved in:
7
Accounting discretion, loan loss provisioning, and discipline of Banks' risk-taking
Bushman, Robert M.
;
Williams, Christopher D.
- In:
Journal of accounting & economics
54
(
2012
)
1
,
pp. 1-18
Persistent link: https://www.econbiz.de/10009569373
Saved in:
8
Intra-year shifts in the earnings distribution and their implications for earnings management
Kerstein, Joseph
;
Rai, Atul
- In:
Journal of accounting & economics
44
(
2007
)
3
,
pp. 399-419
Persistent link: https://www.econbiz.de/10003587120
Saved in:
9
Bank loan loss provisions : a reexamination of capital management, earnings management and signaling effects
Ahmed, Anwer S.
;
Takeda, Carolyn
;
Thomas, Shawn
- In:
Journal of accounting & economics
28
(
1999
)
1
,
pp. 1-25
Persistent link: https://www.econbiz.de/10001453077
Saved in:
10
The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs
Kim, Myung-sun
;
Kross, William
- In:
Journal of accounting & economics
25
(
1998
)
1
,
pp. 69-99
Persistent link: https://www.econbiz.de/10001421376
Saved in:
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