mandatory for all banks was highly controversial. The regulators' view that such an inclusion would result in greater bank … of regulatory capital. Second, bank share prices reacted negatively (positively) to pronouncements that increased …

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 …

informativeness of loan loss provisions for future loan defaults and bank stock returns …

behaviour of South African banks while controlling for the traditional determinants of bank income smoothing via loan loss … that banks use loan loss provisions for capital management purposes, and bank provisioning is procyclical with economic … fluctuations. Bank supervisors in South Africa should monitor the bank provisioning practices in South Africa closely to ensure …

We investigate the role of bank regulatory reports in the information environments of banks. We find that: (1) Call … after quarter-end; (4) after bank regulators undertook a “modernization project” to speed the processing and public …

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 …