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Accounting information in debt contracting
Deno, Snježana - 2018
Persistent link: https://www.econbiz.de/10011826119
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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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Institutional Ownership and Income Smoothing by Japanese Banks Through Loan Loss Provisions
Kwak, Wikil - 2010
This paper examines the association between institutional ownership and income smoothing through bank loan loss … different role in monitoring income smoothing during the recessionary period in Japan from the normal economic periods studied …
Persistent link: https://www.econbiz.de/10013150616
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Policy uncertainty and loan loss provisions in the banking industry
Ng, Jeffrey; Saffar, Walid; Zhang, Janus Jian - In: Review of accounting studies 25 (2020) 2, pp. 726-777
Persistent link: https://www.econbiz.de/10012231048
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Bank loan covenants, accrual quality and firms’ information environment
Chen, Chao-Jung; He, Wen; Lu, Chien-Ju; Yu, Xin - In: Accounting and finance 62 (2022) 1, pp. 547-575
Persistent link: https://www.econbiz.de/10013166418
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The impact of SFAS 133 on income smoothing by banks through loan loss provisions
Kilic, Emre; Lobo, Gerald J.; Ranasinghe, Tharindra; … - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 233-260
Persistent link: https://www.econbiz.de/10009711735
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Bank earnings management through loan loss provisions : a double-edged sword?
Norden, Lars; Stoian, Anamaria - 2013
Persistent link: https://www.econbiz.de/10010225577
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Income smoothing management and loan loss provisions in the banking system
Gómez-Ortega, Alba; Licerán-Gutiérrez, Ana; … - In: The journal of risk finance : JRF 24 (2023) 5, pp. 537-553
Persistent link: https://www.econbiz.de/10014430823
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Effects of international institutional factors on earnings quality of banks
Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J. - In: Journal of banking & finance 39 (2014), pp. 87-106
Persistent link: https://www.econbiz.de/10010340769
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How do banks charge on loans to firms with insiders borrowing from banks with share pledges?
Wang, Yu-Chun - In: Journal of financial studies : JFS : the official … 31 (2023) 2, pp. 61-92
Persistent link: https://www.econbiz.de/10014339150