, including several specific regulatory constraints being placed on non-bank financial institutions (NBFI). This paper proposes a … credit funds as a non-bank entities economically engaged in credit intermediation to apply this normative framework, pointing …

develops a methodology to detect problems at the individual bank level in an effort to identify those firms with financial … facilitate bank monitoring tasks, as well as some disaggregated subcomponents that are intended to display the relative …

observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan … pressure and highlights the role of depositors and public pressure in the monitoring of bank managers. We exploit cross …

878 US bank holding companies over the period 2001–2009, I find strong evidence of income smoothing behavior. Additionally …, bank holding companies accelerate loan loss provisions to smooth income when (1) banks hit the regulatory minimum target …, (2) are in non-recessionary periods, and (3) are more profitable. I also find that bank internally set regulatory capital …

observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan … pressure and highlights the role of depositors and public pressure in the monitoring of bank managers. We exploit cross …

outset of the financial crisis than actual reported bank estimates. The differences are due to that my model consistently …

We investigate the role of loan loss provisions (LLPs) for bank earnings management and risk provisioning. First, banks …