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Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany

Bornemann, Sven; Kick, Thomas; Memmel, Christoph; … - 2010

Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...

Persistent link: https://www.econbiz.de/10010303921

Europe’s Banking Challenge: Reregulation without Refragmentation

Véron, Nicolas - In: CESifo Forum 09 (2008) 4, pp. 51-59

Persistent link: https://www.econbiz.de/10011695913

The impact of earnings variability and regulatory measures on income smoothing: Evidence from panel regression

Malik, Amina; Aziz, Haroon; Din, Shahab Ud - In: Journal of Central Banking Theory and Practice 10 (2021) 1, pp. 183-201

that the imposition of regulatory restrictions through the State Bank of Pakistan (SBP) has not only discouraged income …

Persistent link: https://www.econbiz.de/10014558453

R&D Accounting Discretion as an Income Smoothing Tool: An Empirical Analysis of German Listed Companies

Brettschneider, Carina - In: Junior Management Science (JUMS) 4 (2019) 2, pp. 151-172

Capitalization of development costs is compulsory according to IFRS if a set of criteria is fulfilled. However, this obligation is considered as a de facto right for capitalization since the criteria are quite subjective, allowing for a certain degree of flexibility. Hence, the question arises...

Persistent link: https://www.econbiz.de/10014528901

Threshold regression with endogeneity for short panels

Gørgens, Tue; Würtz, Allan H. - In: Econometrics 7 (2019) 2, pp. 1-8

This paper considers the estimation of dynamic threshold regression models with fixed effects using short panel data …

Persistent link: https://www.econbiz.de/10012696238

SUR Estimation of Error Components Models With AR(1) Disturbances and Unobserved Endogenous Effects

Egger, Peter - 2001

across equations and AR(1) of the remainder disturbances for panel data with endogenous unobserved effects. Additionally, the … set-up allows for unequally spaced panel data and differences in the autocorrelation parameters across equations. The …

Persistent link: https://www.econbiz.de/10011435096

Criterion-based inference for GMM in autoregressive panel data models

Bond, Stephen; Bowsher, Clive; Windmeijer, Frank - 2001

restristions for standard GMM estimators in autoregressive panel data models. A comparison is made with recent test proposals based …

Persistent link: https://www.econbiz.de/10010293028

The spatial random effects and the spatial fixed effects model: The Hausman test in a Cliff and Ord panel model

Mutl, Jan; Pfaffermayr, Michael - 2008

This paper studies the spatial random effects and spatial fixed effects model. The model includes a Cliff and Ord type spatial lag of the dependent variable as well as a spatially lagged one-way error component structure, accounting for both heterogeneity and spatial correlation across units. We...

Persistent link: https://www.econbiz.de/10010294030

Forecasting with panel data

Baltagi, Badi H. - 2006

This paper gives a brief survey of forecasting with panel data. Starting with a simple error component regression and … applications, running horse races between heterogeneous and homogeneous panel data models using out of sample forecasts. …

Persistent link: https://www.econbiz.de/10010295814

Almost Consistent Estimation of Panel Probit Models with 'Small' Fixed Effects

Lechner, Michael; Laisney, François - 2002

We propose four different GMM estimators that allow almost consistent estimation of the structural parameters of panel …

Persistent link: https://www.econbiz.de/10010297847

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