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Watch out for bailout : TARP and bank earnings management
Fan, Yaoyao; Huang, Yichu; Jiang, Yuxiang; Liu, Hong - In: Journal of financial stability 51 (2020), pp. 1-14
Persistent link: https://www.econbiz.de/10012431748
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The influence of accounting enforcement on earnings quality of banks : implications of bank regulation and the global financial crisis
Dal Maso, Lorenzo; Kanagaretnam, Kiridaran; Lobo, Gerald J. - In: Journal of accounting and public policy 37 (2018) 5, pp. 402-419
Persistent link: https://www.econbiz.de/10011957628
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The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
Pandey, Ashish; Tripathi, Abhinava; Guhathakurta, Kousik - In: Finance research letters 44 (2022), pp. 1-10
Persistent link: https://www.econbiz.de/10014494883
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Bankbilanzpolitik nach der Neuordnung des Bankaufsichtsrechts
Schröder, Carsten - 1994
Persistent link: https://www.econbiz.de/10000374616
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Cross-country determinants of bank income smoothing by managing loan-loss provisions
Fonseca, Ana Rosa; González Rodríguez, Francisco - In: Journal of banking & finance 32 (2008) 2, pp. 217-228
Persistent link: https://www.econbiz.de/10003647185
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Bank regulation : a controlled incentive for earnings management
Morphi, Katerina - In: International journal of financial services management … 4 (2009/10) 4, pp. 260-280
Persistent link: https://www.econbiz.de/10008697475
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Competition and bank opacity
Jiang, Liangliang; Levine, Ross; Chen, Lin - 2014
Persistent link: https://www.econbiz.de/10010468864
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Bank income smoothing, ownership concentration and the regulatory environment
Bouvatier, Vincent; Lepetit, Lætitia; Strobel, Frank - In: Journal of banking & finance 41 (2014), pp. 253-270
Persistent link: https://www.econbiz.de/10010408467
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Cross-country determinants of bank income smoothing by managing loan loss provisions
Fonseca, Ana Rosa (contributor);  … - 2005
Persistent link: https://www.econbiz.de/10003203480
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Regulation, Supervisión and Accounting Conservatism in Banks
Diaz-Sanchez, Inmaculada - 2015
The main purpose of this article is to evaluate the effects of the three pillars of Basel II, i.e. bank regulation, supervision and market discipline, on the timeliness of loan loss provisioning by banks. In particular, we analyze explicitly how regulatory and supervisory regimes interact with...
Persistent link: https://www.econbiz.de/10013011341