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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
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Microeconomic determinants of losses in financial institutions during the crisis
Forte, Antonio; Cepparulo, Alessandra - Volkswirtschaftliche Fakultät, … - 2012
group of more than 100 banking institutions which, during the crisis, suffered losses. We explain the probability of being … part of the list (to suffer severe or highly severe losses) by their structure and performance. These aspects are … heterogeneity among the banks of the list, an explanation of the probability of highly sever losses is offered by considering the …
Persistent link: https://www.econbiz.de/10011258405
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IFRS 9 and earnings management : the case of European commercial banks
Nnadi, Matthias; Keskudee, Atis; Amaewhule, Wey - In: International journal of accounting and information … 31 (2023) 3, pp. 504-527
Persistent link: https://www.econbiz.de/10014316626
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The impact of loan provisions on the firm valorisation : the case of the Tunisian banking sector
Baccouche, Chedli; Ben Ayed-Mouelhi, Rim; Ben Ghodbane, Sana - In: African journal of accounting, auditing and finance : AJAAF 3 (2014) 2, pp. 130-142
Persistent link: https://www.econbiz.de/10011346422
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Cash flows, and bank performance : developed and developing countries
Faruqi, Fatima; Ahsan, Tanveer; Mirza, Sultan Sikandar; … - In: Multinational finance journal 23 (2019) 1/2, pp. 1-36
Persistent link: https://www.econbiz.de/10012547764
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Efficiency in banking : does the choice of inputs and outputs matter?
Floros, Christos; Zopounidis, Constantin; Tan, Yong; … - In: International journal of computational economics and … 10 (2020) 2, pp. 129-148
Persistent link: https://www.econbiz.de/10012226707
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The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of international accounting auditing & taxation 24 (2015), pp. 72-81
Persistent link: https://www.econbiz.de/10011284238
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Corporate governance and accounting conservatism : evidence from the banking industry
Leventis, Stergios; Dimitropoulos, Panagiotis; … - In: Corporate governance : an international review 21 (2013) 3, pp. 264-286
Persistent link: https://www.econbiz.de/10009748659
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Earnings conservatism and litigation exposure in the banking industry
Amor Tapia, Borja; Bona Sánchez, Carolina; Pérez … - In: Spanish journal of finance and accounting 40 (2011) 152, pp. 557-585
Persistent link: https://www.econbiz.de/10009708536
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Influence of national culture on accounting conservatism and risk-taking in the banking industry
Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 1115-1149
Persistent link: https://www.econbiz.de/10010407930